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On January 31, 2020, the French tax authorities published online their comments on the new procedure so-called “minor abuse of law” (article L. 64 A of the French Tax Procedure Code, LPF) applicable to tax reassessment notice notified as of ... read more
As announced in our Corporate newsletter of October 19, 2018, the legal framework for foreign investments in France has been modified by the PACTE Law. A decree (Decree no. 2019-1590) and an order (Order ECOT1937237A) published on December 31, 2019 specify ... read more
Four nominations for our Tax Department in “2019 Décideurs – Leaders League – France”: LBO and transactions tax law, non profit organizations tax law, and tax litigation. Warm congratulations to the team: Phillippe A. Schmidt, Johanna Segalis and Jean ... read more
In a decision dated December 3, 2019 (n°17/02275), the Grenoble Cour d’Appel ruled on the criteria required for a holding company to obtain leadership status with regard to French wealth tax (ISF), taking the view that a company must have decision-making ... read more
The French law 2019-744 of July 19, 2019 (Soilihi Law) eliminated the requirement for simplified joint stock companies (SAS) to assess contributions in the form of services or know-how (apports en industrie) and, in some cases, the requirement to assess ... read more
The French draft Finance Bill for 2020 introduces a new tax residency requirement for executives of major French companies (article 4 B of the French Tax Code). According to the draft measure, officers of companies with headquarters in France and an annual ... read more
The law no. 2019-744, dated July 19, 2019, on the simplification, clarification and modernization of company Law, known as the SOILIHI Law, came into effect and was published in the Journal Officiel on July 20, 2019. One of the measures of this law aims to ... read more
The 2019 Finance Act introduced a general anti-abuse corporate tax rule that allows the tax administration to disregard an arrangement or series of arrangements which: i. Having been put in place for the main purpose or one of the main purposes of obtaining ... read more
One of the aims of the French PACTE Law (Action Plan for Business Growth and Transformation) is to increase gender equality within companies. Since 2011, members of the Board of Directors or the Supervisory Board of limited liability companies (sociétés ... read more
Since January 1, 2016, individuals whose employment income falls within certain brackets are required to pay the “universal healthcare contribution”, also known as the “PUMA tax”. Prior to January 2019, those required to pay this tax ... read more

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