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Results: 1-10 of 21

The major tax changes for the real estate sector in 2015
  • Baker & McKenzie
  • France
  • February 3 2015

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


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


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


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


FranceLuxembourg: tax treaty renegotiation
  • Baker & McKenzie
  • France, Luxembourg
  • February 3 2012

France has formally asked Luxembourg to renegotiate the current tax treaty concluded with France so that the capital gain realised upon the sale by a Luxembourg company of shares in a French real estate oriented company would become taxable in France


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


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


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


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