This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. Article 3 of France’s 2023 finance law, now incorporated into article

The experience of more than a year of public authority support to companies in the context of the COVID-19 epidemic shows that it is not easy for companies to ensure

Overview To comply with tax withholding requirements, companies must register with the tax authorities and obtain an ID tax number (SIRET). In addition, non EU entities must appoint a tax

This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s Constitutional Council ruled on 6 October 2023 that the withholding

This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s 2024 draft finance bill was released on 27 September 2023.

The Social Security Financing Bill for 2024 plans to extend the benefit of the VAT group regime to companies not subject to salaries tax. As a preliminary reminder, salaries tax

As every year, the Ministry responsible for Research has published its 2023 “Research Tax Credit Guide“. While this document is not legally binding in case of an audit, it is

This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. Further to its July 2022 decision that the add-back of a 5%

In the context of the current sanitary crisis, the second Amending Finance Act for 2020 has introduced a series of measures into French tax law, one of which allows landlords

This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French occupancy tax (taxe d’habitation) was abolished for primary residences

Gianmarco Monsellato, EU Tax Public Policy Leader, made the welcome speech during an event co-organised by ACCA and Deloitte EU Policy Centre on « Tax as a force for good: