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France Tax Credits

Paul Hastings LLP

What’s Next for French Offshore Wind Power? Blowin’ in the Wind

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Is stormy weather on the horizon for the offshore wind energy industry? The combination of rising supply costs, increased interest rates and significant execution risk has hurt the profitability of projects and led some...more

Ius Laboris

Employee Transport Costs: What Are the Obligations?

Ius Laboris on

Employers in France must cover certain transport costs incurred by their employees, subject to the provisions of the French Labour Code. We take a look at the scope of the obligation in further detail below, together with the...more

Mayer Brown

Principales mesures issues de la Loi de finances pour 2025

Mayer Brown on

Du fait de l'entrée en vigueur de la Loi de finances pour 2025, l'équipe fiscale de Mayer Brown revient sur les principales dispositions applicables en matière de fiscalité de l'entreprise (1) et de fiscalité patrimoniale...more

Goodwin

Fiscalité des « management packages »

Goodwin on

La loi de finances pour 2025 prévoit l’instauration d’un régime fiscal et social spécifique pour les gains réalisés par les managers à raison des participations qu’ils détiennent dans les groupes dans lesquels ils exercent...more

DLA Piper

France - VAT: New French Administrative Guidelines - Regularisation of Incorrectly Invoiced VAT - Monthly Indirect Tax Alert –...

DLA Piper on

The modification of the French administrative guidelines puts an end to an asymmetrical situation where the taxpayers had 2 years to claim incorrectly invoiced VAT and the French tax authorities had 3 years to reassess...more

Mayer Brown

Positionnement du Gouvernement devant le Parlement lors de lexamen a venir du nouveau projet de loi de finances pour 2025

Mayer Brown on

1.  CONTEXTE - Après la motion de censure du 4 décembre 2024 ayant entraîné le rejet du projet de loi de finances pour 2025, les discussions sur le projet avaient cessé....more

Goodwin

Five Areas in Which VC and Growth Equity Deal Terms Are Unique to France

Goodwin on

Over the past decade, France has emerged as a powerhouse in the European tech ecosystem. The surge of French unicorns, supported by the government’s “French tech” initiatives — which include tax credits and the formation of...more

Jones Day

New French Incentives for Green Buildings and Green Industry

Jones Day on

As part of the 2022 French Climate & Resilience Law, the French legislature decided to strengthen the greening and solarization requirements on certain buildings and parking lots. These obligations came into force on January...more

Eversheds Sutherland (US) LLP

The French Finance Bill for 2024 creates a Tax Credit for Investments in Green Industries

The French Finance Bill for 2024, released on September 27, 2023, includes a tax credit for investments in green industries (the Crédit d’impôt “Investissement Industries Vertes” or C3IV) aimed to restore France’s industrial...more

Latham & Watkins LLP

COVID-19 Crisis: French Tax and Social Contributions Measures for Businesses - Updated

Latham & Watkins LLP on

The French government has announced emergency measures regarding taxes and social contributions in order to protect businesses from the impact of the crisis. Key Points: ..Businesses may request delays for the payment...more

King & Spalding

COVID-19: Tax measures announced by Governments in France, Germany, United Kingdom and United States

King & Spalding on

Based on the information available as of today, please find below an update regarding the exceptional tax measures implemented in France, Germany, United-Kingdom and United-States to support companies and business in the...more

K&L Gates LLP

French Finance Act for 2018 and Amending Finance Acts for 2017: Key Tax Measures for Businesses and Individuals

K&L Gates LLP on

The first and second French Amending Finance Acts for 2017 and Finance Act for 2018 were enacted on December 2, December 29 and December 31, 2017, respectively (the “Acts”). The Acts introduce a progressive reduction of the...more

Seyfarth Shaw LLP

French Employment Law Reforms Awaited Under Macron’s Presidency

Seyfarth Shaw LLP on

Seyfarth Synopsis: French Employers should brace themselves for changes in the employment and labour law arena. However at this stage nothing is set in stone, and any reforms may be slow in coming. As France does not have...more

McDermott Will & Emery

Focus on Tax Controversy - Summer 2015

McDermott Will & Emery on

The French 3 Percent Distribution Tax: Claiming a Refund - Since December 2012, French companies have been liable for a 3 percent tax on distributions to their shareholders (3 Percent Tax), but practitioners have widely...more

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