Last Publications
What the One Stop Shop will mean for EU taxpayers
24 January 2012 - By Sonia Bonnabry
Taxpayers will welcome news that a One Stop Shop (OSS) for EU trade across borders is on its way, after the European Council adopted a proposal advocating the scheme.
Compensation & Benefits , International Assignments
New withholding tax on share-option gains
8 April 2011 - By Stéphanie Le Men-Tenailleau
The Amending Finance Bill for 2010 created a withholding tax which applies to profits made by non-residents on share-option gains, free shares and BSPCEs (stock warrants for business creators). But far from fulfilling the intention stated in parliament of “resolving the difficulties” of applying the existing law to this type of profits, the new withholding tax system proves to cause many technical contradictions and practical difficulties.
Other Publications
Compensation & Benefits
Stock options and international assignments
26 March 2010 - By Stéphanie Le Men-Tenailleau
Taxation of the gains derived from stock options in a cross-border context has been a debated question for several years on the international scene. However, France, unlike other European (...)
Exceptional tax on bonuses paid by French banks and investment institutions (Corrective Finance Bill for 2010)
26 March 2010 - By Stéphanie Le Men-Tenailleau
The French Parliament adopted on March 9 the Corrective Finance Bill for 2010, which creates an exceptional 50% tax on variable compensations paid to some of their employees by bank (...)
Stock-Options and termination for cause
8 February 2010 - By Stéphanie Le Men-Tenailleau
The French Supreme Court confirmed for the first time, in a decision dated October 21, 2009 (n°08-42.026, Nebon-Carle c/ Sté Acxiom France), that section L. 1331-2 of the French labour code related (...)
Social security regime of the conventional termination indemnities and of "Golden parachutes"
21 September 2009 - By Stéphanie Le Men-Tenailleau
Circular of the French social security direction dated July 10, 2009 in relation to the new social security treatment of some termination indemnities.
Regulated agreements and corporate officers’ compensation
21 September 2009 - By Stéphanie Le Men-Tenailleau
Non approval of a regulated agreement by the Shareholders meeting does not trigger nullity of the agreement.
New impatriates regime: additional information
20 September 2009 - By Stéphanie Le Men-Tenailleau
The French tax authorities published on July 30, 2009 a tax circular related to the impatriates regime, as amended by the law dated August 4, 2008. Here are the main additional information given (...)Tax law
Transfer tax in case of shares held in a foreign real estate entity
7 June 2010 - By
The French tax administration rules on the possible use of a credit for foreign taxes
Registration taxes
21 September 2009 - By
A transfer of shares may be recharacterized into a transfer of going business
Change in French business tax
21 September 2009 - By
Brief on French business tax to be replaced by a new tax so-called "Cotisation Economique Territoriale" (Draft Finance Bill for 2010)Employment
The audit of the employer’s annual accounts upon request of the works council
26 January 2010 - By Nicolas Léger Loïc Héron
Two Supreme Court cases were issued on December 15, 2009 in relation to the prerogatives of the works council and the outside accountant they may appoint. The first case relates to the moment (...)