Legal news - Tax law
Taxation 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
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Research tax credit (RTC)
A measure in favor of research and development activities (R&D) The RTC is annual, regardless of the date on which the financial year ends The RTC rate is : 30 % on research expenses not exceeding 100 million euros (or 50% in oversea departments) 5 % on research expenses exceeding 100 million euros Purpose of […]
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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