We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 5 of 8
Most popular |Most recent


An opportunity for a refund of the one-off 5 corporation tax contribution due by French branches of foreign companies

France - July 26 2012 The amendment to the Finance Act of 28 December 2011 established a surtax of 5 which increased the overall rate of corporation tax from 34,43 (social contribution included) to 36,15 and which was due for the first time on 15 April 2012, upon payment of the corporation tax balance for 2011....


Draft 2nd Amending Finance Act 2012: a first set of measures resulting in increased tax expenditure for companies

France - July 11 2012 The draft 2nd Amending Finance Act 2012 was presented to the Counsel of Ministers on 4 July 2012....

Pierre Appremont, Paméla Le Jeune.


A refund opportunity for foreign UCITs charged withholding tax on dividends distributed by French companies

European Union, France - April 20 2012 A French UCIT is fully exempted on dividends received from French companies, but foreign UCITs are subject to a withholding tax (WHT) levied at 25 (increased to 30 as of January 1, 2012) or a lower rate that might be provided by the tax treaties....


Tax storm warning for LBOs - outlook for the new regime

France - January 11 2012 The draft restriction on deductions of the financial costs incurred in the acquisition of equity shares, highlighted on 2 December, has been definitively adopted by the National Assembly and will enter into force on 1 January 2012....

Lee Nuttall, Saskia Bijl de Vroe.


Tax storm warning for LBOs

France - December 2 2011 The draft restriction on deductions of the acquisition and management costs for equity shares, which we highlighted in our previous alert, has reappeared in the form of Amendment 19....