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Management packages and employee shareholding
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.
The French draft Finance Bill for 2025 ("DFB25") was unveiled on 10 October 2024.
Impatriation bonus athletes
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.
Transfer pricing: identify your documentary and declarative obligations
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.
3% Tax on French Real Estate Assets : any inaccuracy in the information provided on the form will result in the payment of the tax
Final stage in the implementation of a single national collective agreement for the metallurgy industry
Tax regime for impatriates : treatment of the severance payment made to a professional football player
