Agreement between the European Union and the French Republic on the taxation of savings and the administrative cooperation in the field of taxation

The Decision of the Council of 7 November 2014, on the conclusion, on behalf of the European Union, of the agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union’s legislation on the taxation of savings and administrative cooperation in the field of taxation , has been published in the Official Journal of the European Union of 15 November 2014.

Consequently, on the same date, the agreement was published in the Official Journal of the European Union.

Council of Ministers of 27 November

In the exercise of a legislative authorization granted by the Parliament, the Council of Ministers approved the reform of the taxation regime applicable to the collective investment entities, amending the Tax Benefits Code and the Stamp Duty Code.

Local accommodation establishments’ legal regime

Decree-Law No. 128/2014, of 29 August

The local accommodation establishments’ legal regime, approved by the Decree -Law No. 128/2014, of 29 August, entered into force on 27 November. The tax framework of this activity is amended, mainly in the cases where the local accommodation is a flat.