Avocats
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
On April 11, 2019, the Law “for the growth and transformation of enterprises” (PACTE Law) was adopted by the French Parliament. With regard to commercial companies’ requirement to appoint a statutory auditor, three major considerations deserve ... read more
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 ... read more
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 ... read more
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 ... read more

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