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Results: 1-10 of 21

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


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


Increase of costs of share buy-back operations!
  • Baker & McKenzie
  • France
  • January 12 2015

Until now, the gain realized by a corporate shareholder resulting from the repurchase of its shares in a subsidiary (share buy-back) was qualified


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


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


SIIC and SPPICAV distributions have become eligible to the participation exemption regime!
  • Baker & McKenzie
  • France
  • January 12 2015

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


Non deductibility of the annual tax on office, commercial and storage premises in Ile-de-France
  • Baker & McKenzie
  • France
  • January 12 2015

The annual tax on office, commercial and storage premises in Ile-de-France is no longer tax deductible for the determination of the taxable result