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Results: 1-10 of 20

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

Taxation on the rise

  • Baker & McKenzie
  • -
  • France
  • -
  • August 14 2012

The second Amending Finance Act for 2012 significantly increases taxation on employee savings and on certain compensation: it also eliminates the exemption on taxation and social contributions of overtime hours

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

International relocation of companies: focus on French practice

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

International relocation of companies is becoming more frequent

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

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

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

Publication of the law on the financing of social security for 2012

  • Mayer Brown LLP
  • -
  • France
  • -
  • January 25 2012

The law on the financing of social security for 2012 has been published in the Official Journal of the French Republic (Law No. 2011-1906 of 21 December 2011, Official Journal of the French Republic No. 0296 of 22 December 2011

Finance Bills significantly change taxation rates applying to equity awards in France

  • White & Case LLP
  • -
  • France
  • -
  • March 3 2011

In France, the Finance Bills for 2011 have made a number of important changes to the way that stock options and free share plans are taxed both for the employer and employees

News in brief

  • White & Case LLP
  • -
  • Czech Republic, France, Hong Kong, Ireland, Netherlands, Poland, Russia, South Africa, Switzerland, United Kingdom
  • -
  • March 3 2011

The Swiss Parliament has adopted a new Federal Act providing that employee stock options will only be subject to tax on exercise, whereas restricted stock units will be taxable at grant (although at reduced levels to reflect the restrictions

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