This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 6 February 2025, France’s 2025 finance bill was adopted by
French Finance Act 2025: Tax and Social Reform of Management Packages
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
Finance Act and Social Security Financing Act for 2025: Overview of R&D Tax Measures
Without structurally reforming the Research Tax Credit (CIR), the State is refocusing its tax base and revising certain calculation parameters. In March 2024, the General Inspectorate of Finance identified ways