French Parliament approves Finance Bill for 2024, including OECD Pillar Two rules

22 December 2023|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, Transfer Pricing, BEPS 2.0|France

The French Parliament has approved the Finance Bill for 2024.
This Alert summarizes key tax reforms in the Bill that may affect corporations, including (i) transposition of the European Union Minimum Taxation Directive (2022/2523) into French domestic law; (ii) postponement of the repeal of the Business Contribution on the Added Value; (iii) creation of a tax credit for investments in green industry; (iv) enlargement of the 99% French dividend participation exemption regime; (v) criminalization o…

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