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
Self-employed individuals: Income Tax and Social Security updates
Income Tax: implementation of current year income tax payment through tax withholding at source (Article 60 of the 2017 Finance Law) The following will be applicable from January 1, 2018.
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
Finance Tax Act for 2017: Final adoption of the new free shares taxation regime by the French Parliament
The article 61 of the Finance Tax Act for 2017, definitively adopted by the French Parliament on December 20, 2016, modifies the free shares’ tax and social regime provided for
Everything on French Income Tax Withholding
As part of the 2017 proposed Budget, the French Government has confirmed that income tax withholding will be put into place for residents of France. Currently, French tax residents pay
Draft Finance Tax Act for 2017 : Amendment on the free shares taxation
An amendment to the Draft Finance Tax Act for 2017, presented to the Finance Committee of the French Parliament on October 12, 2016, aims to modify the free shares tax