The French Finance Bill 2025-127 dated February 14, 2025 ("FB25") has been published in the French Official Journal (JORF), following validation by the Constitutional Council.
Decree 2024-1126 of 4 December 2024 sets out the reporting obligations for constituent entities established in France, and details the content of the different declarations to be made by companies subject to the Pillar 2 legislation.
Employee share ownership consists of a company offering its employees the opportunity to invest in its capital and therefore to become shareholders.
Transfer pricing litigation has not escaped the trend in recent years towards the penalisation of tax law.
The annual transfer pricing return (form 2257-SD) must be submitted electronically within six months following the corporate income tax return filing deadline.
Communications surrounding the Paris games
Acquisition of paid holiday entitlement during sick leave
Sponsors Paris Games French athletes rule 40 Olympic Charter
Transfer pricing: identify your documentary and declarative obligations
At a time when sustainable consumption is a key issue for consumers, the Directive aims to strengthen the legal framework for the reliability of environmental declarations made by professionals, to enable consumers to make informed purchasing decisions. How? Our experts decode it for you.
Grant Thornton's German Desk supports German and German-speaking companies in France
To meet the needs of our clients, Grant Thornton Société d'Avocats has created a team specifically dedicated to Franco-German relations.
Following the publication of the Finance Act for 2024 on 30 December, we outline below some of the more significant measures of interest to individual taxpayers in France.
Finance Act 2024 Transfer pricing
On 30 December 2023, the Finance Act for 2024 ("LDF24") was published, following its approval by the French Constitutional Council on 28 December 2023. The Act includes significant measures relating to corporate tax.