Tax and legal

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
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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Tax and legal
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BSPCE: The gain resulting from the contribution of shares subscribed in exercise of BSPCE is ultimately eligible for tax deferment
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)
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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Tax and legal
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"Value Sharing" Law of 29/11/2023: Softening of the rules governing the allocation of free shares
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?