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Tax and legal

24
Apr
2022
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 2 March 2022, published in the Official Journal of 16 March 202.
Updated french list of non-cooperative states and territories
24
Apr
2022
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 2 March 2022, published in the Official Journal of 16 March 202.
Updated french list of non-cooperative states and territories
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
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
30
Dec
2021
French Financial Transaction Tax (FTT)
List of companies affected in 2022
Tax and legal
List of companies affected in 2022
French Financial Transaction Tax (FTT)
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?