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.
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.
Paid leave acquisition case law 13 September 2023
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
To meet the tax obligations your rugby team may have during the 2023 Rugby World Cup.
Cross-border teleworking social security scheme new measures.
Public country by country declaration reporting
What about the 4-day work week in France?
How to anticipate Customs and VAT implications during the paris 2024 Olympic Games?