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Finance Bill for 2025 Tax Alert

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.

Stéphany Brévost
Thibaut Grange
| 9 min read | 10 Mar 2025
Pillar 2: Reporting obligations in France defined at last! Tax alert

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.

Stéphany Brévost
Michelle Sauphanor
| 2 min read | 01 Jan 2025
Employee Shareholding and Management package – December 2024 Newsletter

Employee share ownership consists of a company offering its employees the opportunity to invest in its capital and therefore to become shareholders.

Caroline Luche-Rocchia
Cécile Didolot
Jean-François Blaret
| 1 min read | 18 Dec 2024
Trending articles
Transfer Pricing: French requirements Tax Alert
Pascal Luquet
Mickael Duquenne
| 6 min read | 08 Feb 2024
Annual transfer pricing declaration (2257-SD) Tax alert
Pascal Luquet
Mickael Duquenne
| 3 min read | 05 Jun 2024
Pillar 2: Reporting obligations in France defined at last! Tax alert
Stéphany Brévost
Michelle Sauphanor
| 2 min read | 01 Jan 2025
The public CbCR comes into force in June !!! Tax alert
Pascal Luquet
Mickael Duquenne
| 5 min read | 15 May 2024
Our latest insights
Transfer pricing policy declaration 2257-SD Tax alert

What is the annual transfer pricing declaration 2257-SD?

Pascal Luquet
Mickael Duquenne
| 3 min read | 25 May 2023
Summarized French TP requirements Tax Alert

What are the French transfer pricing requirements?

Pascal Luquet
Mickael Duquenne
| 1 min read | 22 May 2023
Transfer Pricing Documentation Brochure

To ensure that transfer pricing documentation complies with this requirement of reconciliation with your company’s accounting records, read on.

Pascal Luquet
Fabrice Guyot
| 1 min read | 20 Apr 2023
Transfer Pricing Diagnosis Brochure

Ensure that your transfer pricing policy complies with the arm’s length principle.

Pascal Luquet
Fabrice Guyot
| 1 min read | 20 Apr 2023
Social networks: the chosen channel for promoting counterfeit products Legal Alert

Social networks intellectual property rights counterfeit products promotion.

Natalia Moya Fernández
| 4 min read | 28 Mar 2023
The Social Security Financing Act for 2023 Social alert

What financing act for social security in 2023?

Cécile Didolot
| 1 min read | 27 Feb 2023
International mobility Tax alert

What tax instalments for employees with foreign employers?

Anne Frede
| 1 min read | 17 Feb 2023
New reporting obligation for owners of real estate Tax alert

What obligation do I have to report if I own estate in France ?

Anne Frede
| 2 min read | 06 Feb 2023
New rules on the income taxing of border and cross-border commuters who telework Tax alert

What is the new deal for telework between the French and the Swiss ?

Anne Frede
| 6 min read | 16 Jan 2023
Metaverse and NFTs: the 12th edition of the Nice classification has taken place Legal alert

What results for the Metaverse and NFTs at the 12th edition of the Nice classification

Natalia Moya Fernández
| 2 min read | 06 Jan 2023
Databases: which protections are granted? Legal alert

Which protection are granted for databases in France?

Natalia Moya Fernández
| 1 min read | 05 Dec 2022
Shell companies in the firing line Tax Alert

New proposal for a directive by the European Commission to combat abusive tax practices

Stéphany Brévost
| 1 min read | 28 Nov 2022
Beneficial Owner Lost in Definition Tax Alert

Extensive case law in recent years has sharpened the limits to the existing case law definition of the beneficial owner. Here is a look at the main criteria used.

Stéphany Brévost
| 8 min read | 14 Nov 2022
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