In a decision dated October 4, 2023, the French Council of State (Conseil d’Etat) has validated the deductibility of fees paid under a management fees agreement in the case of a common manager. Management fee agreements are contracts between companies with ... read more
Our Tax Department has been strengthened by the arrival of Johanna Segalis, who has been a lawyer since 2009 and holds a Master’s degree in corporate taxation from Paris Dauphine. Johanna has already spent more than ten years with SBL, and left us in ... read more
The existence of a lease under which a société civile (non-trading company) rents out a property unfurnished belonging to it does not necessarily protect it from being liable to corporation tax (IS) due to the existence of a sublease on a the same property ... read more