The highly-anticipated finance bill for 2018 presented by the French government on 27 September 2017 contains a number of employment-related measures affecting both individuals and companies. The bill will be
Is the systematic inclusion of trust assets in the wealth tax base of the settlor unconstitutional?
Is compliant with the constitutional principle of equality of citizens before charges levied by the State (i) the systematic inclusion of trust assets in the wealth tax base of the
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
Monthly Income tax withholding for tax residents – Postponement of the implementation and study on impact for companies
Pursuant to the 2017 Finance Act, a monthly income tax withholding system for tax residents was adopted on December 20, 2016 and was due to apply as from January 1st, 2018.
Wealth Tax and Real Estate: the Impact of Macron Tax Reform
Emmanuel Macron, President of the French Republic, intents to turn the actual wealth tax system into a “tax on real estate annuity” as stated. Real estate is indeed taking over an
Posted workers: requirement to produce A1/COC forms during inspections conducted in France
The French social security financing law for 2017 has created a new requirement for the posted workers. The new article L114-15-1 of the French social security code increases employers’ obligations
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
Self-employed individuals: Income Tax and Social Security updates
Income Tax: implementation of current year income tax payment through tax withholding at source (Article 60 of the 2017 Finance Law) The following will be applicable from January 1, 2018.
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
Immigration Act of March 7, 2016: A Major Reform Enacted into Law
Fully applicable since November 1st, 2016, the act of March 7, 2016 pursues three main objectives: Improving the arrival and integration of foreigners who are legally eligible to reside in