On 21 December 2017, the French parliament adopted the second amended finance bill for 2017 and the finance bill for 2018. These finance laws—the first of President Macron—are intended to
Wages of the members of the executive board to be taken into account in the basis of the payroll tax
Up until March 2016, according to the Tax Authorities guidelines, all the wages of directors mentioned in article 80 ter of the French Tax Code had to be included in
Payroll tax
SAS Savaro requested the cancellation of payroll tax assessments concerning the remuneration of its managing director and its chairman on the ground that they are not considered as employees within
VAT exemption and management of investment funds
Through the Order of July 27, 2013 implementing the Directive of June 8, 2011 on managers of “alternative investment funds” – also known as the “AIF” Directive (Alternative Investments Funds)