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Collective investment fund vehicle for real estate ("Organisme Professionnel de Placement Collectif Immobilier"): tax consequences relating to the extension of the corporate purpose to the furnished rental activity
  • Baker & McKenzie
  • France
  • January 31 2016

As a reminder, the tax treatment applicable to OPPCIs differs depending on its corporate form: open-ended corporate-status vehicle investing


French legal and regulatory newsletter - June 2015
  • Hogan Lovells
  • France
  • July 1 2015

The ministerial decree (arrêté) dated 24 June 2015 relating to the legal interest rate determination (J.O n0148 dated 28 June 2015) specifies


French legal and regulatory update - AprilMay 2015
  • Hogan Lovells
  • European Union, France
  • June 15 2015

The ordinance (ordonnance) n2015-558 dated 21 May 2015 regarding the branches, established in the French territory, of credit institutions having


French tax updates - recently published noteworthy publications
  • Jones Day
  • France
  • June 2 2015

The present French Tax Update will focus on an overview of several noteworthy French Tax Court decisions issued during the past few months, in


French legal and regulatory newsletter - January 2015
  • Hogan Lovells
  • France
  • February 16 2015

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e-newsletter, which offers a legal and regulatory


French legal and regulatory update - April 2014
  • Hogan Lovells
  • European Union, France
  • May 1 2014

Draft law granting amnesty for acts committed in the course of social movements and trade unions' protesting activities Filed on November 28, 2012


French legal and regulatory update - corporate - September 2013
  • Hogan Lovells
  • European Union, France
  • October 1 2013

A new article was added to the bill relating to the access to housing (Projet de loi pour l'accès au logement et un urbanisme rénové) at the time it


New taxation applicable to SIICs and OPCIs
  • Gowling WLG
  • France
  • August 2 2012

The second amended finance law for 2012, adopted on 31 July 2012, contains measures relating to the taxation of dividends distributed by French companies


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


A tax cloud hanging over Luxembourg real estate funds invested in France
  • Gowling WLG
  • France, Luxembourg
  • July 5 2010

The French tax authorities have published a 'white paper' on the tax treatment of French partnerships (sociétés de personnes or SDP