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.
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
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
Trusts – Your year-end “To Do List”
Trusts are still high priority for French tax authorities as evidenced by the recent publication of the Decree related to the Ordonnance published on February 12, 2020. As year-end is
Gifts up to EUR 100,000 temporarily exempted from tax
Version originale via de Tax@Hand On 24 September 2020, the French Tax Authority published the tax form needed to declare manual gifts (Cerfa n° 2035) and, notably, cash gifts up
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
Financial Services Reward Update – CRD V and CRR II
On 7 June 2019, the amended Capital Requirements Directive (CRD V) and Capital Requirements Regulation (CRR II) were published in the Official Journal of the European Union. The legislation will