The French parliament adopted on 17 November 2020 the 2021 finance law. This article summarizes some of the law’s key provisions applicable to companies, some of which are the same
Brexit Agreement & Social security: the European touch
Finally and further to more than nine months of negotiations, the United Kingdom and the European Union have reached on December 24th, 2020 an agreement regarding their relationships post-Brexit, entitled
France and cross-border workers in the context of COVID-19
Overview Agreements between France with Belgium, Germany, Switzerland, and Luxembourg, respectively, have been extended through March 31st, 2020. The agreement with Italy has not yet been extended beyond December 31st,
France – Withholding tax and Brexit – Registration of UK companies
Overview To comply with tax withholding requirements, companies must register with the tax authorities and obtain an ID tax number (SIRET). In addition, non EU entities must appoint a tax
Trusts – Your year-end “To Do List”
Trusts are still high priority for French tax authorities as evidenced by the recent publication of the Decree related to the Ordonnance published on February 12, 2020. As year-end is
Gifts up to EUR 100,000 temporarily exempted from tax
Version originale via de Tax@Hand On 24 September 2020, the French Tax Authority published the tax form needed to declare manual gifts (Cerfa n° 2035) and, notably, cash gifts up
French draft tax bill for 2021: non resident taxation and other provisions
The draft tax bill for 2021 has been presented by the government and will be going through the legislative process with a view to be adopted by the end of
France – Brexit: Launch of residence application website for U.K. nationals residing in France before the 31st of Dec. 2020
What is the change? The French government has just launched the online portal that enables U.K. nationals residing in France or arriving in France before 31st of Dec. 2020 to
FAQ – What does Brexit mean for social security?
The United Kingdom pulling out of the European Union (EU) has created uncertainty about the social security regime applicable to employees and self-employed workers in cross-borders situations, whether on secondment
Brexit and Social Security : what happens to posted and multi-state workers?
Brexit raises many questions about posted and multi-state workers’ social security, given such situations are governed by EU regulations. What is the impact of Brexit on posted and multi-state workers’