In a case dated 18 April 2017, the Administrative Court of Appeal of Paris reminded that, for the purposes of the annual tax on offices, commercial and storage premises provided
Annual tax on offices in the Paris area and impact of work in progress as of 1 January of the Year
Progressive decrease in French CIT rate and consequences on taxation of non-residents’ real estate capital gains
French real estate capital gains realised by non-residents are subject to a withholding tax of 33.1/3% subsequently creditable against French CIT. With the new Finance Act for 2017, however, the