France Tax News

Ministerial Decree – list of NCSTs updated for 2013

2 December 2013

Finance Bill for 2014 – Scale for personal income tax proposed

2 December 2013

New temporary surtax on corporate income tax proposed

2 December 2013

Protocol to treaty between Belgium and France enters into force

12 November 2013

Anti-avoidance measure: hardening of reporting obligation for banks

12 November 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Capital gains tax cuts announced – details

27 June 2013

Capital gains on immovable property: 33?% withholding tax for non-EEA residents confirmed by government

24 June 2013

Anti-avoidance measures against tax fraud and major economic and financial crimes adopted by Council of Ministers

24 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Anti-avoidance measures against tax fraud officially announced – details

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Protocol to treaty between France and Oman enters into force

6 May 2013

Administrative Court of Appeal of Paris denies use of secret comparables

6 May 2013

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

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Protocol to treaty between France and Philippines enters into force

4 May 2013

Treaty between Hong Kong and France – branch remittance tax in France exempted

4 May 2013

Treaty between France and Switzerland: Restriction of the benefit of lower withholding tax rate on dividends for French outward expatriates in Switzerland

25 March 2013

Extension of 5% temporary surcharge on gross corporate income tax liability

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

New tax regime for financial expenses related to the acquisition of equity securities clarified

10 February 2013

Hardening of transfer of losses in the case of restructuring

10 February 2013

Finance Bill for 2013 – published in Official Gazette

10 February 2013

Finance Bill 2013 – 75% tax rate for high income earners removed by Constitutional Council

10 February 2013

Third Financial Amending Law for 2012 – Adopted by Parliament

10 February 2013

Third Financial Amending Law for 2012 – details

9 February 2013