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The French government is preparing to reopen a tax regularisation unit in 2027 to encourage taxpayers to voluntarily disclose assets concealed abroad.Read more
Caroline Zimbris had the opportunity to discuss the structuring of real estate acquisitions by non-residents on the podcast Tax intelligence : When French law meets InternationalRead more
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
Following the United Kingdom’s withdrawal from the European Union on January 1, 2021, British nationals receiving French-sourced investment income (such as rental income, capital gains…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
Decree No. 2023-657, which came into force on July 27, 2023, introduces a new regularization procedure when a company, at the end of a financial year, records losses such that its…Read more
The impatriate tax regime reduces the tax burden on individuals recruited from abroad or through intra-group mobility, and thus makes your company more attractive.Read more
Taxation: The big comeback of the regularisation desk for foreign assets in 2027
The French government is preparing to reopen a tax regularisation unit in 2027 to encourage taxpayers to voluntarily disclose assets concealed abroad.Read more
Tax intelligence : When French law meets International
Caroline Zimbris had the opportunity to discuss the structuring of real estate acquisitions by non-residents on the podcast Tax intelligence : When French law meets InternationalRead 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
THE EXEMPTION FROM SOCIAL CONTRIBUTIONS ON FRENCH-SOURCE INVESTMENT INCOME CONTINUES TO APPLY AFTER BREXIT
Following the United Kingdom’s withdrawal from the European Union on January 1, 2021, British nationals receiving French-sourced investment income (such as rental income, capital gains…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
Focus on the restoration of shareholders’ equity in the event of a loss exceeding half of the share capital
Decree No. 2023-657, which came into force on July 27, 2023, introduces a new regularization procedure when a company, at the end of a financial year, records losses such that its…Read more
Looking to recruit an expatriate? Focus on the impatriate tax regime
The impatriate tax regime reduces the tax burden on individuals recruited from abroad or through intra-group mobility, and thus makes your company more attractive.Read more