News & Analysis as of

France Capital Gains

Mayer Brown

Plus-value de cession de titres réalisée par un particulier : absence d'incidence de l'abandon d’une partie du prix de cession...

Mayer Brown on

La Cour administrative d’appel de Versailles juge qu’un contribuable qui, par des abandons de créances, a renoncé à percevoir une partie du prix de cession des titres qu’il a cédés ne peut demander une réduction du montant de...more

Mayer Brown

Requalification des gains issus de Management Packages en salaires et interposition d'une holding personnelle : nécessité pour...

Mayer Brown on

La Cour administrative d'appel de Paris rejette la requête de l'administration fiscale tendant à la requalification en salaires de gains réalisés par la holding personnelle d’un dirigeant lors de la cession de titres acquis...more

McDermott Will & Emery

French Withholding Tax on Capital Gains Realized on Substantial Shareholdings by Non-French Companies Ruled Illegal

McDermott Will & Emery on

The French Supreme Tax Court (Conseil d’État) ruled that the French withholding tax on the capital gain derived from the disposal of a substantial shareholding in a French company by a non-resident company is not compliant...more

Hogan Lovells

French legal and regulatory update - April 2019

Hogan Lovells on

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e-newsletter, which offers a legal and regulatory update covering France and Europe for April 2019. ...more

Dechert LLP

Investment Funds Update – Europe: Legal and regulatory updates for the funds industry from the key asset management centres and...

Dechert LLP on

Money Market Funds - The AMF published a guide describing the main impacts of the application of the MMF Regulation, as well as the details of the authorization procedures specific to such money market funds, notably...more

Goodwin

New France-Luxembourg Double Taxation Treaty

Goodwin on

A new double taxation treaty between France and Luxembourg was signed on 20 March 2018 (the “New Treaty”). This New Treaty will replace the current tax treaty dated 1 April 1958, as amended several times and for the last time...more

K&L Gates LLP

French Finance Act for 2017 and Amending Finance Act for 2016: the Most Important Changes Affecting Businesses

K&L Gates LLP on

The French Finance Act for 2017 and Amending Finance Act for 2016 were enacted on December 30, 2016 (the “Acts”). The Acts introduce a progressive reduction of the corporate income tax rate (28% instead of 33.1/3%). The Acts...more

McDermott Will & Emery

The Tax Treatment of New French Residents – A Bird’s Eye View

McDermott Will & Emery on

Although France is a high tax country, it might be a suitable alternative for the UK residents who are contemplating taking up temporary residency in another jurisdiction. A number of tax breaks are indeed granted to the...more

Dechert LLP

Global Private Equity Newsletter - Summer 2016 Edition: LBO & Management Packages In France: Are Recent Developments In The...

Dechert LLP on

The management packages offered to managers in LBOs can sometimes be differentiating factors for financial sponsors enabling them to win a competitive process for the acquisition of a target company. However, although...more

Skadden, Arps, Slate, Meagher & Flom LLP

"No Gains, Just Pain: Increasingly Uncomfortable Taxation Environment for Private Equity Executives’ Compensation"

Arguing that their compensation should count as capital gains — since it derives from the appreciation in value of portfolio companies — private equity executives in Europe generally have been taxed under the more favorable...more

McDermott Will & Emery

Six Recommendations For Clients With Connections to France

McDermott Will & Emery on

There have been a number of changes to EU laws recently that have had, or will have, a direct impact on your clients who have connections with France. There are six stand-out issues that are worth careful and immediate...more

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