Last Publications
How to Survive a French tax dispute - International Tax Review
24 September 2012 - By Sonia Bonnabry
France’s recently elected Socialist government has already announced new tax policies aimed at large companies, with changes to anti-abuse and controlled foreign company rules likely to lead to mire tax authority challenges next year.
LEXCOM JOINS CELIA ALLIANCE
16 May 2012 - By Stéphanie Le Men-Tenailleau
Comprised of independent law and professional services firms providing expert legal and tax services for human resources issues internationally, CELIA Alliance now has a correspondent in France through Lexcom.
Other Publications
Compensation & Benefits
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). (...)
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 (...)