Orbitax Tax News & Alerts
France's Tax news & updates from Orbitax and partners
France Tax News
Protocol to treaty between Belgium and France enters into force
Anti-avoidance measure: hardening of reporting obligation for banks
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Capital gains tax cuts announced – details
Capital gains on immovable property: 33?% withholding tax for non-EEA residents confirmed by government
Anti-avoidance measures against tax fraud and major economic and financial crimes adopted by Council of Ministers
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Anti-avoidance measures against tax fraud officially announced – details
Withholding tax under EU Savings Directive to be abolished
Protocol to treaty between France and Oman enters into force
Administrative Court of Appeal of Paris denies use of secret comparables
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
Heavy restrictions on capital movements enter into force
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Protocol to treaty between France and Philippines enters into force
Treaty between Hong Kong and France – branch remittance tax in France exempted
Treaty between France and Switzerland: Restriction of the benefit of lower withholding tax rate on dividends for French outward expatriates in Switzerland
Extension of 5% temporary surcharge on gross corporate income tax liability
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
New tax regime for financial expenses related to the acquisition of equity securities clarified
Hardening of transfer of losses in the case of restructuring
Finance Bill for 2013 – published in Official Gazette
Finance Bill 2013 – 75% tax rate for high income earners removed by Constitutional Council
Third Financial Amending Law for 2012 – Adopted by Parliament
Third Financial Amending Law for 2012 – details
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Interest paid to shareholders – monthly rates for fourth trimester in 2012 published
Revision of tax incentives for overseas investments: Finance Bill 2013 voted down by the Senate
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