Subject to possible censure by the French Constitutional Council, Article 25 bis of the 2025 Finance Law introduces a new taxation regime applicable to gains made by employees and directors
French Finance Act 2025: Tax and Social Reform of Management Packages
Unlisted shares of foreign companies: are foreign valuation reports enforceable against the French tax authorities?
While the valuation of unlisted shares is a classic and recurring exercise in finance, the choice of the applicable valuation method and its many variables (discounts, etc.) remains at the
Tax domicile in France of French major companies’ corporate executives
The French draft Finance Bill for 2020, submitted on Friday 27 September to the French Council of Ministers, confirms the government’s wish to tax the executives of companies in France.