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France Employee Benefits Taxation

Ropes & Gray LLP

French Tax Administration Issues Draft Comments on Management Package Tax Reform

Ropes & Gray LLP on

On July 23, 2025, the French Tax Administration released its initial draft guidance in the BOFiP (Bulletin Officiel des Finances Publiques) (the “Tax Comments”) on the new tax regime for Management Packages introduced by the...more

Mayer Brown

Quote-part de benefices perçue d une SCCV et taxe sur les salaires

Mayer Brown on

Le Conseil d’État juge que les quotes-parts de bénéfices perçues par une société dans des sociétés civiles doivent être traitées comme des produits financiers non soumis à la TVA, remettant en cause l’exonération de taxe sur...more

DLA Piper

New VAT Guidelines on Company Vehicles for Employees

DLA Piper on

The French tax authorities have issued new guidelines on the VAT treatment of company cars provided to employees. When a vehicle is provided for a defined consideration, it is considered a taxable service. This includes...more

Mayer Brown

Augmentation du taux de la contribution patronale relative aux attributions gratuites d'actions

Mayer Brown on

Le régime des contributions sociales relatives aux attributions d'actions gratuites (« AGA ») prévoit notamment l'application d'une contribution patronale assise sur la valeur, à la date d'acquisition, des actions attribuées....more

Hogan Lovells

The French Finance Act for 2025 reforms the tax and social security regime of management packages and amends the regime applicable...

Hogan Lovells on

The French Finance Act for 2025 radically overhauled the tax and social security treatment of management packages. The BSPCE regime is also subject to some amendments. Key changes and features you need to be aware of: a...more

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