Legal news - Tax law
- Agathe Lemaire
- Armelle Mongodin
- Benoît LAFOURCADE
- Brice Wartel
- Corentin BOUTIGNON
- France Baumert
- Fabrice DELOUIS
- Faustine Quillé
- Gabriel Aouizerat
- Isabelle GAVANON
- Jérémy BERNARD
- Julien Delory
- Jean-Philippe Chenard
- Julie Piquet
- Julie Da Vara
- Kevin POUJOL
- Johanna SCHWARTZ MIRALLES
- Maïté Lavrilleux-Carboni
- Pierre-Antoine DUBECQ
- Sophie COIGNAT
- Sabine VANDERSTRICHT
DELCADE advises Mecadaq on the acquisition of Echeverria
DELCADE advised Mecadaq on the acquisition of Echeverria, further strengthening the group’s growth and consolidation strategy in the aerospace sector. An acquisition aligned with Mecadaq’s external growth strategy This acquisition forms part of Mecadaq’s external growth strategy and represents a first step in the implementation of a broader sector consolidation plan. Mecadaq has acquired 80% […]
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DELCADE recognised by Décideurs Magazine – 2025 Rankings
DELCADE’s expertise and the commitment of its partners to companies and business leaders have once again been recognised by Décideurs Magazine / Leaders League in its 2025 rankings.These distinctions confirm the strength of the firm’s practices and its ability to address complex legal challenges with rigor, pragmatism and sound judgment. Tax law: recognised expertise across […]
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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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DELCADE appoints France Baumert as partner
A strategic strengthening of DELCADE’s team A member of the Paris Bar since 2006, France Baumert serves a diverse clientele, including businesses and individuals, particularly in the real estate and commercial sectors. She specializes in wealth management taxation, corporate taxation, and real estate taxation, assisting her clients with both day-to-day tax issues and with their […]
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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
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