Deloitte Société d'Avocats's Blog

Brexit

How will the 2023 PASRAU legislation affect UK employers of cross-border workers?

22 February 2023

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

Brexit FAQs updated

Brexit Agreement & Social security: the European touch

Refund of French VAT incurred in 2020 by GB taxable persons neither established nor filing VAT returns in France

Brexit and French VAT obligations of British companies in France : absence of fiscal representation

French draft tax bill for 2021: non resident taxation and other provisions

Coronavirus

COVID-19 State Aids framework: extension in time and increased aid ceilings – a duty of care and traceability for aided companies

27 May 2021

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

France and cross-border workers in the context of COVID-19

13^rd Directive VAT refund : extension of the filing deadline until September 30, 2020

Tax implications of a rent waiver in the context of the current sanitary crisis

Covid-19 : the reduced VAT rate of 5.5% is now applicable to supplies and intra-Community acquisitions of certain protective equipment and personal hygiene products.

Covid-19 and the french VAT returns: Tax authorities propose new practical arrangements for businesses facing difficulties

French Withholding Tax

France – Withholding tax and Brexit – Registration of UK companies

15 December 2020

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

2021 Draft French Finance Bill released on 28 September 2020

French income tax withholding: Measure your readiness !

French income tax withholding: focus on foreign employers and secondees to France

Key information on new French income tax withholding

Tax Collection At Source reform: secure the tax treatment of “non-qualified” equity gains

Corporate Tax

FTA guidelines address denunciation of tax treaty between Burkina Faso and France

9 September 2024

This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 17 July 2024, the French tax authorities (FTA) published guidelines

Administrative Supreme Court rules final foreign branch losses may not be deducted

Horizontal consolidation is not contrary to nondiscrimination clause in tax treaty

2024 French Finance Bill: a Focus on HTVI Related Measures

2024 French Finance Bill: Enhanced Oversight Targeting Transfer Pricing

Individual Tax

Paris 2024 Opening in Less Than 100 Days – Streamline Visa Applications and Processing Time

25 April 2024

Less than 100 days to go until the opening of the Olympic/Paralympic games, visa sections around the world will have to process an increased number of visa applications in addition

Management and collection of the “employer tax” transferred to the tax administration

Unlisted shares of foreign companies: are foreign valuation reports enforceable against the French tax authorities?

2024 draft finance bill released

How will the 2023 PASRAU legislation affect UK employers of cross-border workers?

Indirect Tax

“No shows”: VAT taxation in the case of clients no-show without prior cancellation of their reservation

25 October 2024

In two decisions dated October 9, 2024 (CE no. 472257, Société Hôtelière Paris Eiffel Suffren and CE no. 489947, Société AccorInvest) rendered in the hotel industry, the French Administrative Suprême

Place of taxation of B2C rentals of movable goods: the Administration publishes its guidelines on the modification of the regime resulting from the Finance Act for 2024

DAC7: temporary closure of the French reporting portal and first field feedback

CESOP – Practical details available now!

VAT Group: Towards an opening of the regime to all sectors of activity?

Research & Development

Innovation Fund 2024: €4.6 Billion Up for Grabs to Propel Low-Carbon Tech!

4 December 2024

The Innovation Fund is one of the world’s largest funding programs for the demonstration of innovative low-carbon technologies. It grants funding for projects aimed at the commercial deployment of low-carbon

The government plans new measures in favor of the CIR (French R&D tax credit)

Research tax credit: what quantum should be used to deduct subsidies?

CIR – Details on the young PhD regime

Publication of the 2023 RTC Guide and new agreement application forms: what you need to know

Tax Controversy

FTA publishes guidelines on new criminal offense of facilitating tax evasion

4 October 2024

This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 28 August 2024, the French Tax Authorities (FTA) published guidelines

Court confirms calculation of foreign tax credit to offset dividend lump sum add-back

Supreme administrative court rules on foreign tax credits for certain capital gains

Does the Wolters Kluwer case spell the end of litigation over the impact of transfer pricing on French employees profit sharing?

The SFS France decision confirms the devolution of the burden of proof in transfer pricing

Legal

Boosting the Paris financial center’s attractivity by diversifying and simplifying formalities for business financing

29 October 2024

After 3 months of parliamentary debates, law no. 2024-537 aimed at increasing business financing and France’s attractiveness as a financial center was adopted on June 13, 2024 (the “Attractiveness Law”).