French income tax withholding needs to be implemented by employers on January 1st, 2019, so employers are preparing for this important change. Are-you really ready for January 1st? Some questions
French income tax withholding: focus on foreign employers and secondees to France
France will be moving to a current year tax at source system starting January 2019: this was confirmed by the French finance minister and tax administration, after several weeks of
Key information on new French income tax withholding
France will be moving to a current year tax at source system starting on January 1st, 2019: this was confirmed by the French finance minister and tax administration, after several
Tax Collection At Source reform: secure the tax treatment of “non-qualified” equity gains
The Tax Collection At Source reform (“Prélèvement à la Source” or PAS, in French), which will enter into force on January 1st, 2019, will be a game-changer for companies that
Finance Tax Act for 2018 Anticipate impact and renewed opportunity for qualified share schemes
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