This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s 2023 draft finance bill was released on 26 September 2022.
Certain trust tax provisions amended by 2022 financial law
France’s 2022 Financial Law, enacted on 31 December 2021, provides that the settlor or deemed settlor (beneficiary) of a trust is presumed to satisfy the 10% holding requirement of article
2022 finance law adopted by Parliament
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French parliament on 15 December 2021 adopted the 2022 finance
Three amendments in innovation taxation have been introduced in the PLF 2022
Update – 08.02.2022 The draft finance law for 2022 presented on 22 September 2021 in the Council of Ministers and which initially did not include any specific measures in the
2022 draft finance bill released
France’s 2022 draft finance bill was released on 22 September 2021. Parliamentary discussions should begin on 11 October and are expected to be finalized by the end of December 2021