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Results: 1-10 of 19

Amendatory Finance Bill (AFB) for 2012: tax impact for the real estate sector

  • Baker & McKenzie
  • -
  • France
  • -
  • August 1 2012

The amendatory Finance Bill for 2012 was finally adopted by the French Parliament on 31 July 2012 and shall come into force the day after its publication in the Official Gazette (JO

Modification of the tax regime applicable to dividends received from SIIC and SPPICAV by individuals and the increase of withholding tax rates

  • Baker & McKenzie
  • -
  • France
  • -
  • January 25 2012

Article 8 of the 2012 Finance Act has abolished the 40 relief on dividends coming from exempt benefits distributed by a French Real Estate Investment Trust (French "SIIC") or a French SPPICAV

France and Luxembourg begin discussions to renegotiate their double tax treaty

  • Baker & McKenzie
  • -
  • France, Luxembourg
  • -
  • March 20 2012

France is seeking to remove the tax benefits of real estate structuring using Luxembourg-based funds by an amendment to the existing treaty

Major reforms to French real estate taxation

  • Baker & McKenzie
  • -
  • France
  • -
  • March 20 2012

The French Government has published legislation containing tax changes which will have a particular impact on the real estate industry, such as increases in the level of registration (transfer) duty, as well as more general tax changes such as increased withholding tax rates

French Luxembourg tax treaty dated 1st April 1958: state of renegotiations

  • Baker & McKenzie
  • -
  • France, Luxembourg
  • -
  • May 21 2014

According to a press release published on 19 May 2014 by the Government of Luxembourg, Michel Sapin and Pierre Gramegna, the Ministers of Finance of

The amendment to the France Luxembourg tax treaty signed on 5 September !

  • Baker & McKenzie
  • -
  • France, Luxembourg
  • -
  • September 8 2014

The Fourth Amendment to the France Luxembourg tax treaty was signed on 5 September 2014. The scope of the amendment is limited to the taxation of

Amending of the France-Luxembourg tax treaty: the shock!

  • Baker & McKenzie
  • -
  • France, Luxembourg
  • -
  • October 23 2014

The 4th amendment to the France-Luxembourg tax treaty was signed on September 5, 2014. Although it was announced in 2012, this modification is

French real estate investment: amendment to treaty with Luxembourg creates shock waves!

  • Baker & McKenzie
  • -
  • France, Luxembourg
  • -
  • November 18 2014

New protocol will end tax-free sales of French real estate for foreign investors using Luxembourg holding companies. The Fourth Amendment to the

SIIC and SPPICAV distributions have become eligible to the participation exemption regime!

  • Baker & McKenzie
  • -
  • France
  • -
  • January 12 2015

Further to the EU Directive dated 8 July 2014, the French participation exemption regime has been amended but such amendment has been partially

Non deductibility of the annual tax on office, commercial and storage premises in Ile-de-France

  • Baker & McKenzie
  • -
  • France
  • -
  • January 12 2015

The annual tax on office, commercial and storage premises in Ile-de-France is no longer tax deductible for the determination of the taxable result