All about the news

23
Sep
2024
Are you eligible to apply for an exemption from the mandatory withholding tax on investment income?
Taxable income from investments and distributions (in particular, interest and/or dividends on securities accounts),...
02
May
2024
Stock options granted to a spouse married under the statutory community of marital property regime constitute separate property
Stock options granted to a spouse married under the statutory community of property regime constitute separate property...
Tax and legal
Stock options granted to a spouse married under the statutory community of property regime constitute separate property by nature, and only shares acquired by exercising the option before the dissolution of the community are included in the community assets.
Stock options granted to a spouse married under the statutory community of marital property regime constitute separate property
20
Feb
2024
Updated french list of non-cooperative states and territories
The list of non-cooperative States and territories (NCSTs) defined in Article 238-0 A of the French General Tax Code was...
Tax and legal
The list of non-cooperative States and territories (NCSTs) defined in Article 238-0 A of the French General Tax Code was updated by decree of 16 February 2024, published in the Official Journal of 17 February 2024.
Updated french list of non-cooperative states and territories
13
Feb
2024
BSPCE: The gain resulting from the contribution of shares subscribed in exercise of BSPCE is ultimately eligible for tax deferment
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27
Dec
2023
2024 French Financial Transaction Tax (FTT)
List of companies affected in 2024
Tax and legal
List of companies affected in 2024
2024 French Financial Transaction Tax (FTT)
20
Dec
2023
"Value Sharing" Law of 29/11/2023: Softening of the rules governing the allocation of free shares
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12
Oct
2023
Are you eligible to apply for an exemption from the mandatory witholding tax on investment income?
Taxable income from investments and distributions (in particular, interest and/or dividends on securities accounts),...
Tax and legal
Taxable income from investments and distributions (in particular, interest and/or dividends on securities accounts), received by individual taxpayers who are resident for tax purposes in France, is subject, by default, to the single flat-rate withholding tax (PFU).
Are you eligible to apply for an exemption from the mandatory witholding tax on investment income?
15
Jun
2023
BSPCE ruling: the gain resulting from the contribution of shares subscribed for through the exercise of founder warrants (BSPCE) does not benefit from deferment of taxation
In a written report published on 25 May 2023, the tax authorities provided details on the terms of taxation of gains...
Tax and legal
In a written report published on 25 May 2023, the tax authorities provided details on the terms of taxation of gains resulting from the contribution of shares subscribed for through the exercise of founder warrants (bons de souscription de parts de créateur d'entreprise - BSPCEs).
BSPCE ruling: the gain resulting from the contribution of shares subscribed for through the exercise of founder warrants (BSPCE) does not benefit from deferment of taxation
05
Feb
2023
Updated french list of non-cooperative states and territories
The list of non-cooperative States and territories (NCSTs) defined in Article 238-0 A of the French General Tax Code was...
Tax and legal
The list of non-cooperative States and territories (NCSTs) defined in Article 238-0 A of the French General Tax Code was updated by decree of 3 February 2023, published in the Official Journal of 5 February 2023.
Updated french list of non-cooperative states and territories
27
Dec
2022
French Financial Transaction Tax (FTT)
List of companies affected in 2023
Tax and legal
List of companies affected in 2023
French Financial Transaction Tax (FTT)
01
Feb
2022
Finance Act for 2022
Change of the withholding tax rate on French-source dividends paid to non-resident legal entities
LEGAL ENTITIES NON-TAX RESIDENTS IN FRANCE
Change of the withholding tax rate on French-source dividends paid to non-resident legal entities
Finance Act for 2022
29
Mar
2021
Flat-rate tax or progressive scale: How to choose?
Investment income, i.e. essentially dividends and interest, as well as capital gains realised on the sale of...
Individuals resident for tax purposes in France
Investment income, i.e. essentially dividends and interest, as well as capital gains realised on the sale of transferable securities on or after 1 January 2018 are, by default, subject to income tax at a flat rate of 12.8%, plus social security contributions at 17.2%, i.e. a total rate of 30%, also referred to as the flat-rate tax (PFU – prélèvement...
Flat-rate tax or progressive scale: How to choose?