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Results: 1-10 of 21

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


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


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


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


Christine Daric
  • Baker & McKenzie


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