Avocats
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
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 social and ... read more
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 main residence after ... read more
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, ... read more
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 ... read more
On June 21, 2018, the French Senate finally adopted the Bill aimed at transposing European Directive 2016/943 on trade secrets adopted by the European Parliament in June 2016 and introducing a new Title V in the French Commercial Code entitled “Protection ... read more
In a ruling dated 13th June 2018 (CE plén. 13-6-2018 n° 395495), the Council of State has finally clarified the notion of an “active holding company,” which it defines as a company: “whose principal activity, in addition to managing a ... read more

Schmidt Brunet Litzler
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