Finance Bill for 2025
Tax Alert Finance Bill for 2025
The French Finance Bill 2025-127 dated February 14, 2025 ("FB25") has been published in the French Official Journal (JORF), following validation by the Constitutional Council.
Stéphany Brévost
Thibaut Grange
| 9 min read |
Pillar 2: Reporting obligations in France defined at last!
Tax alert Pillar 2: Reporting obligations in France defined at last!
Decree 2024-1126 of 4 December 2024 sets out the reporting obligations for constituent entities established in France, and details the content of the different declarations to be made by companies subject to the Pillar 2 legislation.
Stéphany Brévost
Michelle Sauphanor
| 2 min read |
French draft Finance Bill for 2025 at a glimpse
Tax alert French draft Finance Bill for 2025 at a glimpse
The French draft Finance Bill for 2025 ("DFB25") was unveiled on 10 October 2024.
Stéphany Brévost
Thibaut Grange
| 3 min read |
Impatriation bonus and spreading of income received by sportsmen and sports women
Anne Frede
| 5 min read |
The criminalization of transfer pricing
Tax alert The criminalization of transfer pricing
Transfer pricing litigation has not escaped the trend in recent years towards the penalisation of tax law.
Pascal Luquet
Mickaël Duquenne
| 5 min read |
Annual transfer pricing declaration (2257-SD)
Tax alert Annual transfer pricing declaration (2257-SD)
The annual transfer pricing return (form 2257-SD) must be submitted electronically within six months following the corporate income tax return filing deadline.
Pascal Luquet
Mickaël Duquenne
| 3 min read |
The public CbCR comes into force in June !!!
Tax alert The public CbCR comes into force in June !!!
Public CbCR available in June
Pascal Luquet
Mickaël Duquenne
| 5 min read |
Prix de transfert : identifiez vos obligations déclaratives
Tax Alert Transfer pricing - identify your French transfer pricing obligations
Transfer pricing: identify your documentary and declarative obligations
Pascal Luquet
Mickaël Duquenne
| 1 min read |
Non-EU Companies at Paris 2024 Olympics: Get your VAT back!
Elvire Tardivon
| 1 min read |
Transfer Pricing: French requirements
Tax Alert Transfer Pricing: French requirements
Transfer Pricing French requirements
Pascal Luquet
Mickaël Duquenne
| 6 min read |
France’s Finance Act 2024: latest news on individual taxation
Tax alert France’s Finance Act 2024: latest news on individual taxation
Following the publication of the Finance Act for 2024 on 30 December, we outline below some of the more significant measures of interest to individual taxpayers in France.
Anne Frede
Guillaume Richard
| 6 min read |
Finance Act for 2024 - Transfer pricing under the spotlight of the tax authorities
Pascal Luquet
Mickaël Duquenne
| 5 min read |