Legal news - Fabrice DELOUIS
- alemaire
- Armelle Mongodin
- Benoît LAFOURCADE
- Brice Wartel
- Corentin BOUTIGNON
- France Baumert
- Fabrice DELOUIS
- Faustine Quillé
- Gabriel Aouizerat
- Guilhem Argueyrolles
- Isabelle GAVANON
- Jérémy BERNARD
- Julien Delory
- Jean-Philippe Chenard
- Julie Piquet
- Kevin POUJOL
- Johanna SCHWARTZ MIRALLES
- Maïté Lavrilleux-Carboni
- Pierre-Antoine DUBECQ
- Sophie COIGNAT
- Sabine VANDERSTRICHT
DELCADE advises DexFly, a new entity resulting from the merger of Valljet and Airlec, two major players in the French private aviation sector
This strategic transaction brings together the complementary expertise of Valljet, an independent operator specialized in business aviation and the management of a diversified fleet of private jets, and Airlec, the oldest French company specialized in private aviation and a pioneer in medical flights. Its branch, Airlec Ambulance, is a leading operator in the field of […]
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Management fees under French law: proving the substance of services remains key
A reminder from French tax jurisprudence In a ruling dated 24 April 2025, the Administrative Court of Appeal of Nancy reaffirmed a key principle of French corporate taxation: the deductibility of management fees is subject to clear, documented proof of actual services rendered. This decision is in line with the French legal framework and applies […]
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Dutreil Pact: The Court of Appeal of Saint-Denis Challenges the Role of the Holding Company
The recent decision of the Court of Appeal of Saint-Denis dated 28 March 2025 firmly reiterates the strict conditions required to qualify a holding company as an “active holding company” (holding animatrice) under the French Dutreil Pact regime. A tax-efficient regime, subject to strict conditions This scheme, which offers a 75% exemption on transfer duties […]
ReadTaxation on dividends : amendment to the regime after the steria case
Taxation on dividends : amendment to the regime after the steria case
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Foreign companies collecting french-source dividends: you may get a tax refund!
French 3% additional contribution on distribution of profits: the European Commission opens infringement procedure against France
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Holding : an attractive tax regime
The Parent-Subsidiary regime A tax option that sets up a tax exemption of 95% on dividend received
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Double tax treaty (DTT)
Definition : Double Tax Treaty (DTT) between France and another state (120+ in France)
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Impatriates Tax Regime
Definition : Foreign national employee, company director or independent worker who have a temporary professional activity in France
ReadVideo game development tax credit
This favorable tax regime applies to all video games that : Have a development cost of at least EUR 100,000 Are meant to be marketed to the public
ReadFiscal fraud : new online examples of tax schemes
In order to inform tax payers and to better prevent fiscal fraud, the French Tax Administration (Direction Générale des Finances Publiques) hast just put up on its website a new page dedicated to fiscal control and the fight against fraud.
ReadTaxation of french management packages: capital gain or salary? be careful!
The Conseil d’Etat (French Council of State) confirms the reclassification of the capital gain as part of a French Package Management in wages.
Read French Tax Lawyers Delcade – How to prepare and respond to tax increase
The French government voted to increase taxation in order to increase national income in 2012. The reforms, first introduced in the 2013 Finance Bill, go even further in the new 2014 Finance Bill.
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