French Tax Update - French Finance Laws

French Tax Update is a periodic publication that examines the French hot topics in the field of tax.

In this month's issue:

2014 Finance Law

  • Abuse of law (abus de droit)
  • Exceptional contribution on corporation tax (contribution exceptionelle sur l’impôt sur les sociétés)
  • Anti-avoidance provision targeting hybrid debt instruments
  • Disclosure of tax optimization schemes
  • Transfer pricing
  • Exceptional tax on high employment income (taxe exceptionnelle sur les hautes rémunérations)
  • New personal income tax regime applicable to capital gains derived from transfers of securities 

2013 Amending Finance Law

  • Specific corporation tax regime applicable to French listed REIT-like entities
  • Personal income tax regime applicable to certain futures
  • Exit tax for individual taxpayers

Tax Fraud Law