News

Maurel Report

What action should be taken following the Maurel Report?

On 1 March 2018, in plenary session, members of the European Parliament agreed on the draft European Parliament legislative resolution on the proposal for a Council Directive amending Directive 2011/16/EU as regards the mandatory and automatic exchange of information in the field of taxation in relation to cross-border arrangements that need to be declared. This...
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Obligations-corporate-accounts

Obligations relating to the filing of corporate accounts

In France, certain companies have an obligation to file their corporate accounts each year. This obligation applies to stock companies, for example of the type: SA; SAS; SCA; SASU, etc., pursuant to Article L 232-23 of the Commercial Code. The obligation also applies to limited liability companies, including EURLs, and SARLUs, pursuant to Article L...
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french-land-register-and-property-ownership-check

French Land Register and property ownership check

How to file a search with the French Land Register and how do I make a property ownership check ? The first step is to determine the plot number through the internet site: www.cadastre.gouv.fr It works with an address, but you won’t have any possibility to search with a surname. If you only look for...
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Registration of company securities

Registration of company securities

It is common that over a company’s lifetime changes to partners will occur and company shares are then sold. But what about the tax regime for the registration of these company securities and where are they registered. These different regimes are outlined in three parts below:  Share transfers Partner share transfers Transfer of partner shares...
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Automatic exchange of information

Automatic exchange of information

To date, 129 jurisdictions are participating in the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. http://www.oecd.org/ctp/exchange-of-tax-information/Status_of_convention.pdf This convention, which is part of the work of the OECD and the Council of Europe, aims at establishing cooperation in tax matters between different States and more specifically between the different jurisdictions, in order to fight...
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transfer-of-French-property

The transfer of French property company shares in the event of death

The shares in a property company can be transferred in different ways (contributions, transfer, donation and transfer on death, etc.), as appropriate. We shall focus on the transfer of shares in a property company on death. It is necessary initially to understand when this transfer will occur. Since this is a transfer on death, the...
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Estimate-your-french-Income-Tax

Estimate your French Council Tax for the current year

The French Tax Administration (« DGFIP ») has opened up resources enabling taxpayers to determine how their local council taxes paid on their French homes and properties are calculated. For the record, French Property taxes are divided in two folds : the “Taxe Foncière” is paid by the owner or the landlord if any, and the “Taxe...
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financement

Declaration relating to beneficial ownership

Within the context of anti-money laundering and combatting terrorism financing, numerous mechanisms have been implemented. An order dated 1st of December 2016 has reinforced these mechanisms. This order transposes article 30 of the Directive, dating from 20 May 2015 , which created a register for the beneficial owners of legal entities. This order instituted articles...
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Setting up a company in France

Setting up a company in France

Setting up a company in France can prove to be a complex operation for a large number of people, for various reasons. The choice of legal form Many legal forms of companies are possible in France, we have classified them into 2 categories: partnerships and companies based on capital.   Partnerships Companies based on capital...
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