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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


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


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


Additional tax on land tax
  • Baker McKenzie
  • France
  • January 12 2015

An additional special tax to land tax and the license business tax (CFE) in Ile-de-France is created in the Ile-de-France in order to finance the


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


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


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