The Second Amending Finance Bill for 2012 (Projet de loi de finances rectificative pour 2012, PLFR) adopted by the Council of Ministers on 4 July 2012, will be subject to parliamentary discussion on 16 July 2012. Key elements of the Bill are summarized below.
Corporate income tax
| – | The social levies "forfais social" due by employers on wage saving plans granted to employees (Plan d'epargne entreprise (PEE), plan d'epargne pour la retraite … |