In the context of the current COVID19 economic crisis, the improvement of the cash position of the operating companies becomes a critical need. The 2021 draft French finance bill includes
The 2021 draft French finance bill: reinstatement of a tax incentive for sale & lease back transactions to improve the cash position of operating companies
Tax implications of a rent waiver in the context of the current sanitary crisis
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
Property tax: new filing requirement for translucent real estate companies
In order to determine the property tax basis (“Taxe Foncière”), industrial real estate held by companies that are not subject to CIT under the standard regime (e.g. tax transparent SCIs)
Urbanism taxation: the tax basis of the Local Equipment Tax (Taxe locale d’équipement) and net increase in floor area
In a decision dated 10 May 2017, the French Supreme Court ruled that in case of construction operations, reconstruction or building expansion, the Local Equipment Tax (TLE now replaced with
Tax discount taken into account for the computation of the technical and the genuine loss arising from a merger
In a decision dated 20 July 2017 (n°16VE00301), the Versailles Administrative Court of Appeal recognised that a company was entitled to assess the basis for computation of the technical loss
The validity of an assessment notice sent to a translucent company
The Paris Administrative Court considers, by its settled and recently reiterated case law (CAA Paris 16-2-2017 no. 15PA01239, Sté Vanves Solferino) that an assessment notice sent to a French translucent
Lupa case law continuation: rejection of a constitutionality question (“question prioritaire de constitutionnalité”) on the restricted scope of application of the Quemener remedy
In a decision dated 28 July 2017 (CE n°411269), the French Supreme Court ruled not to refer to the French Constitutional Council the priority constitutionality question (“QPC”) brought by Société
Annual tax on offices in the Paris area and impact of work in progress as of 1 January of the Year
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
The new withholding tax system and its impact on holders of shares in real estate funds
In the field of individual taxation, the new Finance law for 2017 introduces, with effect as from 1 January 2018, a withholding tax mechanism in France for the taxation of
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