New free shares acquisition gain regime (so-called “Macron II” regime) The free shares tax and social regime has been modified by the 2018 Finance Tax Act (adopted on December 30th,
Investment and business friendly: France’s much-awaited 2018 personal tax reform
A series of new measures have been introduced through the 2018 draft budget bill. They are generally viewed as investment and business friendly. The final bill should be adopted into
Investment and business friendly: France’s much awaited 2018 personal tax reform
A series of new measures have been introduced through the 2018 draft budget bill. They are generally viewed as investment and business friendly. The final bill should be adopted into
2018 Social Security Draft Bill: The employer contribution due on French qualified free shares may be set at 20% again
The 2018 social security draft bill has been presented by the French government on October 11th 2017 and is currently being discussed by the French Parliament. This draft bill amends
2018 tax proposals affecting employment announced
The highly-anticipated finance bill for 2018 presented by the French government on 27 September 2017 contains a number of employment-related measures affecting both individuals and companies. The bill will be
Is the systematic inclusion of trust assets in the wealth tax base of the settlor unconstitutional?
Is compliant with the constitutional principle of equality of citizens before charges levied by the State (i) the systematic inclusion of trust assets in the wealth tax base of the
What timelines for 2017 French Qualified Equity Plan Reporting?
You grant qualified free shares or stock-options pursuant to the French commercial code and these awards benefit from the corresponding qualified special tax and social treatment in France. The exemption
Monthly Income tax withholding for tax residents – Postponement of the implementation and study on impact for companies
Pursuant to the 2017 Finance Act, a monthly income tax withholding system for tax residents was adopted on December 20, 2016 and was due to apply as from January 1st, 2018.
Wealth Tax and Real Estate: the Impact of Macron Tax Reform
Emmanuel Macron, President of the French Republic, intents to turn the actual wealth tax system into a “tax on real estate annuity” as stated. Real estate is indeed taking over an
Posted workers: requirement to produce A1/COC forms during inspections conducted in France
The French social security financing law for 2017 has created a new requirement for the posted workers. The new article L114-15-1 of the French social security code increases employers’ obligations