French income tax withholding needs to be implemented by employers on January 1st, 2019, so employers are preparing for this important change. Are-you really ready for January 1st? Some questions
Tax Collection At Source reform: secure the tax treatment of “non-qualified” equity gains
The Tax Collection At Source reform (“Prélèvement à la Source” or PAS, in French), which will enter into force on January 1st, 2019, will be a game-changer for companies that
Finance Tax Act for 2018 Anticipate impact and renewed opportunity for qualified share schemes
New free shares acquisition gain regime (so-called “Macron II” regime) The free shares tax and social regime has been modified by the 2018 Finance Tax Act (adopted on December 30th,
Investment and business friendly: France’s much-awaited 2018 personal tax reform
A series of new measures have been introduced through the 2018 draft budget bill. They are generally viewed as investment and business friendly. The final bill should be adopted into
Investment and business friendly: France’s much awaited 2018 personal tax reform
A series of new measures have been introduced through the 2018 draft budget bill. They are generally viewed as investment and business friendly. The final bill should be adopted into
2018 Social Security Draft Bill: The employer contribution due on French qualified free shares may be set at 20% again
The 2018 social security draft bill has been presented by the French government on October 11th 2017 and is currently being discussed by the French Parliament. This draft bill amends
What timelines for 2017 French Qualified Equity Plan Reporting?
You grant qualified free shares or stock-options pursuant to the French commercial code and these awards benefit from the corresponding qualified special tax and social treatment in France. The exemption
Constitutionality of the employer contribution payment date for qualifying free share award regime pre August 8, 2015?
On February 8 and 9, 2017, the Conseil d’Etat (the French Council of State) and the Cour de cassation (the French supreme court of appeal) have referred to the Conseil
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