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In a decision of 5 June 2025, the CAA de Bordeaux (Bordeaux Administrative Court of Appeal) accepted our arguments and discharged our client from additional corporate income tax (IS)…Read more
In a decision of 8 April 2025, the Conseil d’État partially struck down the tax authorities’ guidelines on the taxation of the remuneration of managers of SELARLs and SELCAs.Read more
From 1 January 2024, income received by partners of an SEL will be taxable as non-commercial profits (BNC), unless a relationship of subordination to the company, characterising…Read more
The Conseil d’État very recently held, on 4 October, that management agreements do not necessarily constitute an abnormal act of management where the paying entity intended, through…Read more
Recent case law has provided further clarification on the definition of a “holding animatrice”—a status that allows access to various tax relief mechanisms, including the well-known…Read more
Service agreement and indirect remuneration of the director: a win for the firm before the Bordeaux Administrative Court of Appeal! 🎉
In a decision of 5 June 2025, the CAA de Bordeaux (Bordeaux Administrative Court of Appeal) accepted our arguments and discharged our client from additional corporate income tax (IS)…Read more
NEWS ALERT: SELARL AND PARTNERS’ REMUNERATION
In a decision of 8 April 2025, the Conseil d’État partially struck down the tax authorities’ guidelines on the taxation of the remuneration of managers of SELARLs and SELCAs.Read more
HOLD ON TO YOUR SEL: THE TAX REGIME FOR DIRECTORS’ REMUNERATION CHANGES FOR 2024!
From 1 January 2024, income received by partners of an SEL will be taxable as non-commercial profits (BNC), unless a relationship of subordination to the company, characterising…Read more
MANAGEMENT FEES: THE CONSEIL D’ÉTAT EASES UP!
The Conseil d’État very recently held, on 4 October, that management agreements do not necessarily constitute an abnormal act of management where the paying entity intended, through…Read more
Operating holding company : Strategic leadership and implementation are essential!
Recent case law has provided further clarification on the definition of a “holding animatrice”—a status that allows access to various tax relief mechanisms, including the well-known…Read more