The Finance Act for 2025 should be enacted and published in the Official Journal in the coming days. Among other measures, it provides for the establishment of a Differential Contribution
2025 finance bill adopted by Parliament
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
Paris 2024 Opening in Less Than 100 Days – Streamline Visa Applications and Processing Time
Less than 100 days to go until the opening of the Olympic/Paralympic games, visa sections around the world will have to process an increased number of visa applications in addition
Management and collection of the “employer tax” transferred to the tax administration
What is the change? Pursuant to the Finance Law n°2022-1726 dated December 30th, 2022, for 2023, the transfer of the management and collection of “employer tax” from OFII (Immigration Office)
Unlisted shares of foreign companies: are foreign valuation reports enforceable against the French tax authorities?
While the valuation of unlisted shares is a classic and recurring exercise in finance, the choice of the applicable valuation method and its many variables (discounts, etc.) remains at the
2024 draft finance bill released
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s 2024 draft finance bill was released on 27 September 2023.
How will the 2023 PASRAU legislation affect UK employers of cross-border workers?
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. Article 3 of France’s 2023 finance law, now incorporated into article
Mandatory declaration for residential real estate properties due before 1 July 2023
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French occupancy tax (taxe d’habitation) was abolished for primary residences
France and Switzerland agree to amicable tax agreements for cross-border workers
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French Ministry of Economy, Finance and Industrial and Digital Sovereignty