News & Analysis as of September 21, 2024

Income Taxes › France

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Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -

France enacts the Finance Law for 2023 - Loi de Finances pour 2023

Goodwin on 1/17/2023

La Loi de finances pour 2023 (LF 2023) a été publiée au Journal Officiel le 31 décembre 2022. Le présent bulletin décrit brièvement une sélection de mesures fiscales qu’elle contient. Veuillez consulter la publication...more

Coronavirus: The Hill and the Headlines, March 2021 # 13

Hogan Lovells on 3/18/2021

In Washington: The Internal Revenue Service (IRS) is planning to extend the tax-filing deadline to mid-May, according to two top House Democrats. A news release Wednesday from House Ways and Means Committee Chairman Richard...more

Replacing Pay with Equity to Preserve Cash in a COVID Economy

White & Case LLP on 10/10/2020

As pandemic effects linger, companies intent on avoiding layoffs are looking at compensating workers with equity in lieu of cash as part of their pay. In August 2020, the United Kingdom began winding down its Coronavirus...more

French legal and regulatory update - July/August 2019

Hogan Lovells on 9/30/2019

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e - newsletter, which offers a legal and regulatory update covering France and Europe for April 2018. ...more

French Finance Act for 2019: The Most Important Changes Affecting Businesses

K&L Gates LLP on 1/30/2019

The French Finance Act for 2019 was enacted on December 28, 2018 (the “Act”). The Act introduces significant changes to the interest deduction rules and to the favorable tax regime applicable to Industrial Property (“IP”)...more

“Yellow Vest Bonus:” How Does it Work?

Orrick - Employment Law and Litigation on 1/3/2019

Since mid-November 2018, France has been shaken by the “yellow vests” mass demonstrations. Originated on social media and grounded in its opposition to the TICPE (fuel tax) increase, the leaderless movement expresses more...more

Investment Funds Update - Europe: Legal and regulatory updates for the funds industry from the key asset management centres and...

Dechert LLP on 12/6/2018

Publication of decrees amending the regime of French direct lending funds - The Ordinance n° 2017-1432 of 4 October 2017 introduced the possibility for "financing vehicles" (organismes de financement, OF) to grant loans....more

Draft French Finance Bill for 2019 Reveals Significant Tax Amendments

Jones Day on 10/8/2018

The Situation: The first draft of the French government's finance bill for 2019 contains several significant amendments likely to affect key French tax regimes, as well as past and current transactions. The Development:...more

France and Luxembourg Sign New Tax Treaty

Jones Day on 3/27/2018

The Situation: On March 20, 2018, the governments of France and Luxembourg signed a new double tax treaty that will replace the current tax treaty dated April 1, 1958 (as amended through 2014). The Result: The most...more

French Finance Act for 2018 and Amending Finance Acts for 2017: Key Tax Measures for Businesses and Individuals

K&L Gates LLP on 2/13/2018

The first and second French Amending Finance Acts for 2017 and Finance Act for 2018 were enacted on December 2, December 29 and December 31, 2017, respectively (the “Acts”). The Acts introduce a progressive reduction of the...more

French Elections Pave Way for Labor, Tax Reforms

Skadden, Arps, Slate, Meagher & Flom LLP on 9/20/2017

In the months following the election of President Emmanuel Macron, who is perceived as pro-business, as well as a parliamentary election in which the new president’s party won the majority, companies and entrepreneurs have...more

Google Ireland Limited does not have permanent establishment in France

Orrick, Herrington & Sutcliffe LLP on 9/12/2017

The Paris administrative court ruled on July 12th, 2017, that Google Ireland Limited did not have to pay $1.3 billion in back taxes in France for the period 2005-2010. The Irish company Google Ireland Limited sells digital...more

Emmanuel Macron Elected President: French Taxation to Fall in Line with the European Average?

Dechert LLP on 5/10/2017

Following the election of Emmanuel Macron as President of the French Republic, you will find below a few examples of expected tax changes of potential importance to our clients....more

The Tax Treatment of New French Residents – A Bird’s Eye View

McDermott Will & Emery on 12/17/2016

Although France is a high tax country, it might be a suitable alternative for the UK residents who are contemplating taking up temporary residency in another jurisdiction. A number of tax breaks are indeed granted to the...more

"No Gains, Just Pain: Increasingly Uncomfortable Taxation Environment for Private Equity Executives’ Compensation"

Skadden, Arps, Slate, Meagher & Flom LLP on 1/22/2016

Arguing that their compensation should count as capital gains — since it derives from the appreciation in value of portfolio companies — private equity executives in Europe generally have been taxed under the more favorable...more

Focus on Tax Controversy - Summer 2015

McDermott Will & Emery on 7/15/2015

The French 3 Percent Distribution Tax: Claiming a Refund - Since December 2012, French companies have been liable for a 3 percent tax on distributions to their shareholders (3 Percent Tax), but practitioners have widely...more

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Income Taxes › France

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