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Significant changes to stock options and RSUs (free shares) in France

Reed Smith LLP
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France
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December 28 2012

Currently the acquisitions gains realised on stock options and on RSUs may benefit from a flat taxation of 18 percent, 30 percent or 40 percent, depending

LBOs and abnormal management decision: acquisition holding company can deduct the target’s pre-acquisition costs

Baker & McKenzie
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France
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November 30 2012

In a recent decision, the Montreuil Administrative Court has confirmed the deductibility of acquisition costs incurred by an acquisition holding company prior to both the LBO operation and its own incorporation

Whether employees’ refusal to be transferred on a business sale jeopardises capital gains exemption must be assessed on a case-by-case basis

Baker & McKenzie
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France
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November 30 2012

With a case referred to it by the Montpellier Administrative Court for an opinion, the French Administrative Supreme Court ruled for the first time on the issue of whether a refusal by some employees to be transferred with the sale of a complete line of business is an obstacle to obtaining the exemption for professional capital gains provided in Article 238 quindecies of the French Tax Code

International relocation of companies: focus on French practice

McDermott Will & Emery
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France
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November 14 2012

International relocation of companies is becoming more frequent

Registration duties: latest comments from the French tax authorities on the new tax regime of transfer of shares in a company

Orrick Herrington & Sutcliffe LLP
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France
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October 30 2012

The Finance Act (28 December 2011) and the Amended Finance Act (14 March 2012) for 2012 modified significantly the treatment of registration duties applicable to the transfer of shares in listed and non listed companies

Measures to fight against abusive transfers of tax losses

Baker & McKenzie
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France
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August 14 2012

Article 15 of the second 2012 Amending Finance Act restricts the conditions for transfers of tax losses by codifying in large part the administrative practice related to approvals for the transfer of tax losses in case of reorganizations, and by giving a broader legal definition to a change of real activity, which until now was only based on case law

Non-deductibility of merger losses in case of dividend distributions

Baker & McKenzie
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France
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August 14 2012

This measure’s purpose is to prohibit deductions of capital losses from cancellation of short-term shares in case of a merger of a subsidiary within two years of its acquisition

Condition for membership in a tax consolidated group for the requirements of the Charasse amendment: strict evaluation of the appeals court judge in accordance with the law

Baker & McKenzie
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France
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May 31 2012

In its Decision dated November 29, 2011 (First Chamber No. 10VE00784 - SA Otor), the Versailles Administrative Court of Appeals nullified the decision taken by the Montreuil Tribunal dated January 7, 2010 thus confirming the non-applicability of the mechanism of limiting the financial expenses provided for in the 7th paragraph of Article 233 B of the French tax code (CGI) to the sale made between members of a group of companies at the time of such sale, notwithstanding the potential restructuring likely to exclude the buyer or the seller from the tax consolidated group after such sale

France’s financial transaction tax (the “FTT”)

Dechert LLP
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France
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April 4 2012

Legislative provisions are now contained in the First Amending Finance Bill for 2012

France creates a tax on financial transactions and adjusts registration duties on shares transfers

Latham & Watkins LLP
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France
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March 19 2012

The first Amended Finance Law for 2012 was published in the official Gazette on 15 March 2012 (the “Law”

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Significant changes to stock options and RSUs (free shares) in France

LBOs and abnormal management decision: acquisition holding company can deduct the target’s pre-acquisition costs

Whether employees’ refusal to be transferred on a business sale jeopardises capital gains exemption must be assessed on a case-by-case basis

International relocation of companies: focus on French practice

Registration duties: latest comments from the French tax authorities on the new tax regime of transfer of shares in a company

Measures to fight against abusive transfers of tax losses

Non-deductibility of merger losses in case of dividend distributions

Condition for membership in a tax consolidated group for the requirements of the Charasse amendment: strict evaluation of the appeals court judge in accordance with the law

France’s financial transaction tax (the “FTT”)

France creates a tax on financial transactions and adjusts registration duties on shares transfers

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