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Results: 1-10 of 21

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


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


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


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 Luxembourg tax treaty dated 1st April 1958: state of renegotiations
  • Baker & McKenzie
  • France, Luxembourg
  • May 21 2014

According to a press release published on 19 May 2014 by the Government of Luxembourg, Michel Sapin and Pierre Gramegna, the Ministers of Finance of


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