French Tax Law | Pacte Dutreil – Registration Duty

Fiscalité | Droit d'enregistrement - Pacte Dutreil

Assessment of the conditions for the application of a Pacte Dutreil transfer regime in the case of a joint commercial and real estate rental activity. In its decision of 25 January 2023, the French Court of Cassation (Cass. Com., 25 … Lire plus

French Tax Law | Registration Fees

Fiscalité | Droits d'enregistrement

The transfer of the usufruct of shares does not constitute the transfer of shares. Our Tax team reviews the Court of Cassation’s decision of 30 November 2022. In its decision of November 30th 2022, the French Court of Cassation (Cass. … Lire plus

Labour Law | The four-day week in debate

La semaine de quatre jours en débat

The time people devote to work is a concern that lawmakers regularly examine. Since the start of the 19th century, a large number of laws have been passed to regulate working time. A first attempt at implementing the four-day working … Lire plus