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
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
The French tax authorities have published new Trust forms
Following the transposition of the European Directive 2015/849 on anti-money laundering and terrorist financing in France by the Ordonnance of February 12th, 2020, Article 1649 AB of the French Tax
2021 finance law adopted by Parliament
The French parliament adopted on 17 November 2020 the 2021 finance law. This article summarizes some of the law’s key provisions applicable to companies, some of which are the same
France – Withholding tax and Brexit – Registration of UK companies
Overview To comply with tax withholding requirements, companies must register with the tax authorities and obtain an ID tax number (SIRET). In addition, non EU entities must appoint a tax
2021 Draft French Finance Bill released on 28 September 2020
Please find below the main tax measures of the 2021 Draft French Finance Bill released on 28 September 2020. French Parliamentary discussions on the Bill should begin on 12 October
Trust update: Extension of the Trustees reporting obligations… again
A new ordonnance transposing European directive on anti-money laundering regulations has extended the scope of the trust reporting obligation. « Business relationships » with France is a new criterion that
French Parliament adopts 2020 finance bill
The French parliament adopted the 2020 finance bill on 19 December 2019 but it is still subject to review by the constitutional court. In fact, certain provisions of the bill