Legal news
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
Lire l'articleVideo 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 […]
Lire l'articleFiscal 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.
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Doing business in france – simplified stock company
Foreign corporations or individuals that intend to expand their activities to France should, at first, decide what business type is best suited to their objectives.
Lire l'articleTaxation 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.
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Joint venture in france: “sas” legal form may be a good option
A contractual joint venture is often only a first step and a vehicle for future expansion. In France, co-operation within the framework of a joint venture can be organized in three different ways.
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French tv licensing (transmission via cable and satellite)
Delcade Law Firm has acquired a solid experience in French TV licensing and French TV media law.
Lire l'articleFrench subsidiary vs french branch & french liaison office
The most common options for foreign companies establishing a business presence in France are: Setting up a Liaison Office in France (bureau de liaison). Incorporating a French Subsidiary (filiale). Setting up a local French Branch (succursale).
Lire l'article Conflicts with a french shareholder: how to escape a joint venture
Generally, French joint ventures with a foreign shareholder are secured with deadlock resolution mechanisms. A number of methods are considered in order to break deadlocks of varying degrees, including:
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