Newsflash - Finance Laws 2016 - 2017
You will find below a selection of different measures adopted in recent tax laws concerning the taxation of business in France. By Denis Fontaine-Besset
Tax Alert on the AGA
During the discussions of the provisions of the draft Finance Bill for 2017 before the French Parliament, an amendment was adopted on October 19, 2016 modifying the social and tax regime applicable to Free Share Awards since the Macron Law (Law no 2015-990 dated August 6, 2015). As a reminder,...
The exemption from the 3% contribution on dividends paid within the same French tax unity is not compliant with the Consitution
French companies distributing dividends are subject to a 3% tax applied on the amount of the distributed dividends. An exemption is provided for distributions made between companies belonging to the same French tax consolidated group. Non French companies cannot become members of a French tax group. As a consequence, distribution...
Finance law for 2016 and modifying finance law for 2015 - Changes that will affect your business.
The finance bill for 2016 and the modifying finance bill for 2015 have been adopted by the parliament on December 17 2015. The constitutional court finally made its decisions on the consistency of the legislation with the constitution and the provisions are now effective. You will find below a description of a selection of main changes affecting businesses.