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financial-foreign-company-property-France

Foreign companies owning property in France

The recording of theoretical rent in the financial accounts of foreign companies owning property in France As a preliminary point, it is recalled that this article is intended for companies set up under foreign law owning property in France. As a reminder, if a company under foreign law (e.g. an LLC under British law, subject...
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Brexit France Angleterre

The effects of Brexit

The effects of Brexit on the transfer of shares in English companies held by French tax residents On 31 January 2020, the United Kingdom will leave the European Union, and a transition period should therefore begin, and continue on until the end of the year (2020). By leaving the European Union, the United Kingdom will...
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application-Czabaj

Czabaj application

How to make an application under Czabaj case law in a fiscal dispute? If a taxpayer (or his lawyer) decides to make a contentious claim, and his claim receives a rejection notification from the tax administration, the latter must indicate the means of appeal and deadlines for judicial recourse available to the taxpayer who has...
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taxman-watching

Ssssh, the taxman’s watching

When the 2020 finance bill (No. 2272) was tabled last September in the National Assembly, one article from this bill was particularly noted: Article 57, and with good reason. This article, whose title appearing in the bill is: ” possibility for the tax and customs administrations to collect and use the data made public on...
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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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