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Results: 1-10 of 17

Annual tax on parking areas in Ile-de-France

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

The owners of parking areas in Ile-de-France on 1 January of each year will have to pay a new annual tax on these parking. The taxable areas are

The 5 transfer duty applicable on the sale of real estate rich companies is again assessed on the sale's price

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

Since 2012, the basis for the 5 registration duties applicable in case of sale of shares in a real estate rich company is the fair market value of

End of the need to appoint a tax representative!

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

Until now, when a person (an individual or a company) who was not resident in France realized a capital gain on the disposal of a French real estate

The possibility to increase the transfer taxes due upon the sale of real estate properties is now permanent

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

The Finance Bill for 2014 allowed departmental councils to raise the departmental registration rate of the transfer tax due on sales of real estate

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

Additional tax on land tax

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

An additional special tax to land tax and the license business tax (CFE) in Ile-de-France is created in the Ile-de-France in order to finance the

Amendments of the tax for creating office, commercial and storage premises in Ile-de-France

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

The tax for creating office, commercial and storage premises in Ile-de-France has been amended as follows: Regarding the storage areas, the rate of

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

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