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.
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
Teleworking: what are the good data security practices to adopt?
Reconfinement and health protocol, feedback on the impacts on work organisation for employees
Read the tax alert: watch out for the ever-evolving definition of the VAT permanent establishment!
Long-term partial activity (furlough), a measure already adopted by 1,600 companies and 6 sectors. Read on.
Draft finance bill for 2021: main corporate tax measures at a glance
The crisis continues to impact the international mobility of employees.
The new version of the French National Protocol confirms the systematization of the obligation to wear a facemask in the workplace.
2019 annual transfer pricing declaration: do not miss the deadline!
As from July 30, 2020: the revised Posted Workers Directive (EU) 2018/957 will enter int.....
Covid-19: How to adapt your transfer pricing policies?
Transfer pricing and Covid-19: focus on financial transactions