Legal news
PACTE law
On April 11th 2019, the French Parliament adopted the PACTE law (Action Plan for Business Growth and Transformation) which is a new step in France’s economic transformation.
Read French Disclosure: the key differences in civil trial evidence gathering The civil trial and interlocutory measures
A key difference between evidence gathering in civil proceedings in France compared with the UK or USA is that, in the former, the parties are not obliged by law to comply with any standard of disclosure as the disclosure of evidence is entirely voluntary.
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Draft Withdrawal Agreement between the UK and the EU
This paper contains a summary presentation of the negotiation, approbation, ratification and conclusion process of the draft United Kingdom withdrawal agreement and an overview of its main provisions relevant to the business community.
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Trade secrets directive
In July 2018, France enacted new legislation to strengthen protections for trade secrets. The law—entitled the Loi du 30 juillet 2018 relative à la protection du secret des affaires—is the first piece of French legislation expressly guaranteeing trade secret protection.
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French employment law update – foreign companies: few traps you should be aware of
For most foreign investors, operations in France are often a source of insecurity when it comes to social matters like « Prud’hommes » litigation or URSSAF reassessments. But other areas with significant financial implications are less known to employers.
ReadTaxation on dividends : amendment to the regime after the steria case
Taxation on dividends : amendment to the regime after the steria case
Read 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)
Read 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 […]
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