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.
Could employees partake in value-sharing in France?
Find out our note on the Tax simplifications brought in by the Finance Bill for 2023
What led to the condemnation of Danish feta cheese exports?
What are the possible savings plans for employees in France?
Find out the specifics of the transfer pricing policy statement 2257-SD
What help for employee days off and transportation in France?
Is it possible today to pay employees in cryptocurrencies and if so, within what legal framework?
Discover the decision pronounced by the Council of State in the Icade Promotion case
Find out our latest note regarding the consequences of the adoption of the “Omnibus Directive”
Find out the main features of the new Directive introducing country-by-country reporting (CbCR).
The OECD two-pillar solution and the corporate taxation of the digital economy and large global firms
Short term business visitors are employees working in the UK for a limited period.
Review of this system and its impact on M&A transactions in a few key questions.
Released on 28 December 2021, the Finance Act for 2022 contains few significant measures
New information have to be reported on the French Intrastat return “Déclaration d’échanges de biens”.