After examining a taxpayer’s personal tax situation, the tax administration considered that the transfer of securities at a derisory price, made between members of the same family, constituted a disguised gift. For that purpose, the Court implemented proceedings for abuse … Lire plus
To prevent potential conflicts of interest, the regulated agreements procedure currently provided for in the French Commercial Code for public limited companies (sociétés anonymes) subjects agreements entered into between the company and one of its directors or main shareholders to … Lire plus
In principle, partnerships such as general partnerships (société en nom collectif), limited partnerships (société en commandite simple), civil partnerships or limited liability companies whose single member is an individual (EURL) are not subject to Corporate Income Tax (CIT). Nevertheless, the … Lire plus
Warm congratulations to the team: Phillippe A. Schmidt, Johanna Segalis and Jean Barrouillet!
On October 9, 2018, the French National Assembly adopted at first reading, the draft PACTE law (Action Plan for Business Growth and Transformation). Among the many measures in the draft law, some are aimed at reinforcing the development of a … Lire plus
Within the framework of the next finance and social security Bill , several reforms are bound to have an impact on taxes in France for non-residents. Overview of the main measures foreseen: Exemption of capital gains tax on sale of … Lire plus
On October 9, 2018, the French National Assembly adopted, at first reading, the PACTE bill (Action Plan for Business Growth and Transformation). Among the many measures in the bill, whose objective is to lower the obligations that weigh on companies, … Lire plus
For the past several months, French legislators (deputies) have sought to implement a tax break on transfers by gift or inheritance. To this end, last May, legislators introduced a bill mainly aimed at increasing the tax allowance beyond which an … Lire plus
