Trusts are still high priority for French tax authorities as evidenced by the recent publication of the Decree related to the Ordonnance published on February 12, 2020. As year-end is
Gifts up to EUR 100,000 temporarily exempted from tax
Version originale via de Tax@Hand On 24 September 2020, the French Tax Authority published the tax form needed to declare manual gifts (Cerfa n° 2035) and, notably, cash gifts up
Skandia – First application by the French Administrative Supreme Court (BNP Paribas Securities Services case)
In a decision dated November 4, 2020 (no. 435295, “BNP Paribas Securities Services”), the French Administrative Supreme Court (Conseil d’Etat) has applied for the first time the “Skandia” case law
French VAT Group: the modalities and conditions of the future regime unveiled
The 2021 Draft French Finance Bill released on 28 September 2020 introduces VAT Grouping provisions as well as a modification of the scope of the cost sharing exemption provided for
French draft tax bill for 2021: non resident taxation and other provisions
The draft tax bill for 2021 has been presented by the government and will be going through the legislative process with a view to be adopted by the end of
France – Brexit: Launch of residence application website for U.K. nationals residing in France before the 31st of Dec. 2020
What is the change? The French government has just launched the online portal that enables U.K. nationals residing in France or arriving in France before 31st of Dec. 2020 to
R&D tax credit deduction does not imply transfer of benefit between group companies
On 7 July 2020, France’s lower tax court in Montreuil held that product research costs to be invoiced by a French company to its foreign parent could be determined after
The “Farm to Fork” call – A strategy at the heart of the European Green Deal
The “Farm to Fork” strategy is one of the 8 areas published by the European Commission, as part of the Horizon 2020 Green Deal call. This strategy emphases on enabling
FAQ – What does Brexit mean for social security?
The United Kingdom pulling out of the European Union (EU) has created uncertainty about the social security regime applicable to employees and self-employed workers in cross-borders situations, whether on secondment
Brexit and Social Security : what happens to posted and multi-state workers?
Brexit raises many questions about posted and multi-state workers’ social security, given such situations are governed by EU regulations. What is the impact of Brexit on posted and multi-state workers’