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.
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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.
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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.
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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.