You will find below new incentive measures adopted in the 2017 Finance Act, and the 2016 Amended Finance Act, enacted December 30th 2016. Super depreciation measures extended R&D and industrial
Computerized tax audit – 2016 Amending finance law
Article 14 of the amending finance law for 2016 has introduced an adjustment of the conditions for carrying out computer processing operations during computerized tax audits. The modifications are related
Accounting examination – 2016 Amending Finance Law
Article 14 of the amending Finance Act for 2016 has introduced a new procedure for “distance” tax audits: the accounting examination (article L.13G of the Book of Fiscal Procedures –
Individual Tax, international mobility and employee shareholding: Amended 2016 French Finance Act 2017 French Finance Act 2017 French Social Security Act
Several measures were adopted by the French parliament for the 2016 amended French Budget, the 2017 French Budget and the 2017 French Social Security Budget. You will find below an
End of exemption from surtax on distributions within tax-consolidated groups: no retroactive effect the French Government announced
The French Government has just announced that the end of the exemption from 3% surtax on distributions within tax consolidated groups will not have a retroactive effect.
The customs statute of limitations has been extended in France
The last Amending Finance Bill for 2015 has abruptly aligned the French statute of limitations on the new Union Customs Code (UCC) that will enter into force as from May
French Social Security Financing Act (SSFA) for 2016
The Social Security Financing Act (SSFA) for 2016 has been published in the Official Journal on 22 December 2016: Focus on the main measures. Termination indemnities paid to corporate officers,