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2013 French Finance Act introduces additional significant changes to taxation of qualified (and non-qualified) awards in France

  • Baker & McKenzie
  • -
  • France
  • -
  • January 14 2013

On December 30, 2012, the French Finance Act of 2013 (the "Act") was enacted into law after several provisions of the draft legislation were rejected

New tax credit for competitiveness and employment (CICE)

  • Bird & Bird
  • -
  • France
  • -
  • February 26 2013

The third amended Finance Act for 2012 set up a new tax credit "credit for competitiveness and employment" - "Crédit d'impôt pour la

The new Competitiveness and Employment Tax Credit (CICE) approved in France

  • Cuatrecasas Gonçalves Pereira
  • -
  • France
  • -
  • February 28 2013

The purpose of this document is to provide a brief description of a tax incentive recently approved by the French Government for the improvement of

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
  • -
  • France
  • -
  • 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

Proposed increases in social taxes on French-qualified awards and personal income tax rate

  • Baker & McKenzie
  • -
  • France
  • -
  • July 6 2012

With the recent election of new French President, François Hollande, we have been expecting some tax changes affecting equity awards in France and on July 4, 2012, his draft Finance Bill was announced

New French government reform project: end of tax exemptions for overtime

  • Hogan Lovells
  • -
  • France
  • -
  • July 27 2012

The Law for the Promotion of Labour, Employment and Purchasing Power in August 2007 allowed employees in France to benefit from tax and social security contribution exemptions for overtime hours

International relocation of companies: focus on French practice

  • McDermott Will & Emery
  • -
  • France
  • -
  • November 14 2012

International relocation of companies is becoming more frequent

Doing business in France 2012

  • Bryan Cave LLP
  • -
  • France
  • -
  • August 7 2012

France is the fifth largest economy in the world with a strong central presence on the European continent

Recent developments for the third quarter 2012

  • Baker & McKenzie
  • -
  • Australia, China, European Union, France, Israel, Italy, Japan, Latvia, Singapore, Taiwan, United Kingdom, USA
  • -
  • January 8 2013

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York. Attorneys in the GES practice group work

Tax planning for redundancies

  • Bird & Bird
  • -
  • France, United Kingdom
  • -
  • March 31 2009

Unfortunately, in the current economic conditions many European employers cannot avoid making redundancies

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