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.
BSPCE: a mechanism encouraging employee share ownership favoured by start-ups
The electronic invoicing and dematerialized data transmission reform will come into effect from 2023.
M&A: Identifying new challenges and opportunities posed by Covid-19
The Court of Cassation reminded the obligation to monitor the workload of employees on a flat-rate working contract.
Covid-19: France to support start-ups with €4bn aid package
Find out more about the rules of general meetings in times of Covid-19 health crisis.
Depending on your company size, what reflexes should you adopt for your tax computation?
COVID-19: consequences on tax audits in France
Covid-19 & international mobility: what are the tax and social security impacts?
The Criminal Chamber overturned its jurisprudence regarding merger operations and the transfer of criminal risk.
Read Grant Thornton Société d’Avocats leaflet on the new VAT regimes 2.0
Law n°2000-37, the employer may conclude with employees a fixed-rate agreement in days over the complete year.
Two recent rulings dated from October 2020 have paved the way for claims seeking the full reimbursement of such.
The filing of the declaration for the 3% tax on the market value of properties held in France for 2021 will now have to be made electronically (and not by post as in previous years).
The 2021 finance law provides measures for taxation of corporation and includes numerous provisions designed to support companies.
French 3% annual tax on real estate: Repeated late filings are severely sanctioned