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The Importance of Valuation for Inheritance Planning in France


Investors in France who own property have ways of minimizing the inheritance tax payable by their heirs. This is applicable both to French residents and non-residents.The experts at our law firm in France can give you useful information about the inheritance law and the tax liabilities that arise after a property is passed on.

A Lower Rate for the Tax on the Palm Oil


palm oil tax will apply for the manufacturing of food in France. The value of the tax was ten times larger but the Government decided to adopt the lower, more realistic tax.The palm oil tax will be levied per ton of produced food, starting with 2017 and will gradually grow until it will reach its final value in 2020. The measure is part of the biodiversity bill in France and will influence trading companies as well as food manufacturers in the country.

Changes to the French Employment Law


The changes planned for the Employment law in France have been regarded as controversial and they have been seen as detrimental for the individuals hired in the country. However, some business owners believe that the new changes will improve the relationship with their employees. Our lawyers in France are able to tell you detailed information about the applicability of the new employment measures.

Refund for Social Charges Paid Between 2012 to 2015


The social charges imposed on rental income and capital gains produced by non-residents in France will be maintained in 2016. The tax liability will be applicable on income derived from rental and investment income in France produced in 2015, taxable in 2016. These social charges are maintained despite a ruling from the European Court. However, individuals have already applied for tax refunds for these payments made until 2015. The experts at our law firm in France can help you with tax compliance in the country if you are a non-resident.

Limitations on Tax Concessions for Building Works in France

Building works performed on French property that has been rented are tax deductible but the landlord must be aware that there are some limitations on the nature of the works and their timing. Foreign investors in France derive income from rented property and want to know more about any legal matters can request the services of our law firm in France.

Different Types of Taxation for Entrepreneurs in France


An entrepreneur in France has certain tax advantages and benefits from a simpler taxation regime. France imposes a pay-as-you-go system for individuals who act as self-employed entrepreneurs, in contrast to the regime reel status which is the standard tax status for a business in France. While there are some differences that are more convenient for the entrepreneur, at least in terms of social security contributions, the taxation differences need to be observed accordingly before entering into a business arrangement or opening a company in France.

France Issues New Tax Credit for Gaming Companies


A while back France announced the extension of the tax credit scheme for video games in order to loosen up the eligibility criteria for gaming companies. The new tax credit scheme has decreased the minimum investment threshold and allows French companies to deduct certain costs related to employeesThe new French tax credit scheme applies to small and medium companies operating in the video gaming industry.

The French Government Prepares New Tax Reforms


The French Government announced a series of tax measures aiming to reduce administrative requirements and the simplification of tax compliance. The package includes 92 measures, most of them dedicated to the simplification of administrative procedures French companies must go through every time when they have to deal with the tax authorities. Another measure targeting the income tax deduction at source is also under debate.

Capital Gains Refunds for Non-EEA Residents Who Sold Property in France


After the French Supreme Court determined that a higher rate of capital gains tax on non-EEA residents was illegal, now non-residents living outside the EEA who sold property in France, in 2014, can apply for a refund. Our French law firm provide the needed assistance if you want to claim a refund.

Amendments to the tax treaty with Germany

France and Germany have recently signed amendments to the existing treaty on income tax and wealth tax. The amendments include changes for pensions, income from certain investment vehicles and the clauses on the elimination of double taxation. The new protocol will most likely enter into force as of 2016. For detailed explanations about how these changes can influence your business in France, our French lawyers can provide specialized counseling. 

Changes to the taxation for home improvements


A new legislative reform regarding home improvements will now make it mandatory for property owners in France to disclose any modifications brought to the building for the purpose of taxation in the following year. This measure aims at allowing for a better determination of a property’s true value and will also increase the income received from local councils from the taxes due for property improvements. Our French law firm can offer you assistance if you need more information on local rates for property modifications.

France to Reform the Tax System in Order to Encourage Employment


At the beginning of May, the French Government released a document revealing new measures to encourage employment which will also include tax breaks for local and foreign investors. The Government also declared the French income tax will not be merged with the social security, as this measure would only lead to an increase of the tax burden on the citizens.

France's plans for a minimum corporate tax rate in EU


France and Germany have recently revealed that they support a common basic corporation tax among the EU member states. The plans are just being debated by EU officials, however even in this early stage the proposal has created some important reactions from British officials who believe that this would result in higher taxes for British companies. Our French lawyers are ready to help you understand the implications of such a decision.

Bonus annual depreciation for certain investments


Certain exceptional measures have been proposed by the French Prime Minister for businesses operating and engaging in commercial activities in France. One of these measures will be the bonus annual depreciation for certain investments, primarily equipment bought by the companies. The measures are intended to encourage investments in France and need to be approved by the French parliament in order to become applicable.

Tax exemption for second homes


Second home owners in France can benefit from a special tax exemption from an applicable surcharge, only if they are unable to let or sell the property and according to certain circumstances. Our French lawyers can help you sell or let a property in France and we can also help you if you are a buyer who’s trying to find a property in France.

Reduced capital gains tax rate for non-EU residents in France


The capital gains tax was substantially reduced for individuals who are residents of countries outside of the European Economic Area. The larger tax has been ruled out because it was considered to be discriminatory and also illegal. Until this measure, non-EU residents working in France had to comply with different capital gains taxes. If you are such a citizen working in France, our French lawyers can help you with tax compliance.

France Promises Tax Cuts for Industrial Investments


The French Prime Minister, Manuel Valls, is committed to economic and fiscal reforms based on tax breaks in order to encourage local and foreign investors and to increase the employment rate. The first step of the program implies a five-year plan consisting of 2.5 billion euros tax breaks.

The consequences of undeclared VAT on remote sales


The French tax administration has recently published an updated list of practices or arrangements that are considered abusive. They were identified in tax audits and they include certain practices related to the value added tax (VAT) in France. The list includes issues like undeclared VAT on remote sales and the penalties that may apply in this case. Our French attorneys can help you comply with any tax and audit requirements, so that your company does not have to deal with the consequences of any fraudulent practices.

Tax thresholds in 2015


The French Government has changed the applicable tax thresholds this year. The lowest tax rate has been removed and the tax rates that will be used to calculate the income tax for 2014 have different tax bands. Our French law firm can help you calculate the amount of due taxes applicable for your income produced in France in 2014.

New rules for auto-entrepreneurs in France

Investors in France who want to start a small business and choose to establish as auto-entrepreneurs now have to comply with new regulations for minimum earnings that allow them to receive sickness benefits. This new measure was implemented earlier this year and although the threshold is not excessive, it is an important change for small business owners in France.

The French economy is likely to grow faster


The most recent forecasts released by the French Government predict that the country’s economy will grow faster than anticipated. The estimates are made for 2015 and are based on the most recent figures that indicate a much faster growth than anticipated. This new wave of optimism could encourage investments and help bring more foreign direct investments in the country.

French VAT Undergoes Changes


At the beginning of 2015, France has brought few changes to its value added tax (VAT). The first change refers to the scope of the VAT rates and the second one was made to the reporting regime. Starting 1st of January 2015, France introduces a simplified VAT reporting regime.

The business morale in France is growing

The economic situation in France is improving and an important proof of this is the high level of business morale. This month, the French business morale reached its highest value in almost three years. The confidence expressed by French business owners is mainly due to the weaker euro and the changes in oil prices.

France’s industrial production grew in January


The industrial production in France, in January, surpassed any predictions made for the first month of the year. The total amount of production rose by 0.4%, compared to December 2014. Although analysts expected this financial sector to drop, French companies in the industrial sector have shown signs of recovery.

The main changes included in the economic reform bill


France is making efforts to improve its economic situation and has prepared a revolutionary economic reform bill. While some of the changes may encourage consumer spending and even foreign investments, some of François Hollande’s measures attracted skepticism.