This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s Constitutional Council ruled on 6 October 2023 that the withholding
EU Commission proposes new FASTER directive to simplify WHT procedures
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 19 June 2023, the European Commission proposed new rules for a common
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
French draft tax bill for 2021: non resident taxation and other provisions
The draft tax bill for 2021 has been presented by the government and will be going through the legislative process with a view to be adopted by the end of
French income tax withholding: Measure your readiness !
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
French income tax withholding: focus on foreign employers and secondees to France
France will be moving to a current year tax at source system starting January 2019: this was confirmed by the French finance minister and tax administration, after several weeks of
Key information on new French income tax withholding
France will be moving to a current year tax at source system starting on January 1st, 2019: this was confirmed by the French finance minister and tax administration, after several
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
Parliament adopts second amended finance bill for 2017 and finance bill for 2018
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
2018 tax proposals affecting employment announced
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