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Table of Contents I. General Considerations II. Information Contained in the Articles of Association III. Transfer of Shares I. General Considerations The Simplified Joint-Stock Company (Société par Actions Simplifiée – SAS) is a joint-stock company governed by its own specific rules set out in Chapter VII, Title II, Book II of the French Commercial Code. […]

Table of Contents What is the CDHR? Who is Subject to the CDHR? How is the CDHR Calculated? When Must the CDHR Be Paid? All About the Differential Tax on High Incomes (CDHR) Calculation of the tax Tax return filing Payment of the tax Since the Finance Act for 2025, a differential tax on high […]

DECISION COMMENTARY Conseil d’État, 8th and 3rd chambers combined, November 12, 2025, No. 498267, Syndicat des professionnels de la location meublée (SPLM). Table of Contents Introduction From the legislative framework to contentious appeal: facts and procedure The censorship of the doctrinal automation of para-hotel criteria The origin of the legal problem is the strict framing […]

Table of Contents Rental Property Investment What is the Housing Revival (Jeanbrun) Scheme? Who Can Benefit from This Scheme? Which Properties Are Eligible? What Conditions Must Be Met? What Can You Deduct from Your Rental Income? Rental Property Investment: What You Need to Know About the New Housing Revival Scheme To increase the number of […]

Table of Contents Introduction I. Liability Framework Applicable to the Asset Manager II. Liability Framework Applicable to the Custodian Bank Conclusion Liability Regime for Financial Actors under Monegasque Law The purpose of this analysis is to determine the nature, scope, and evidentiary rules governing the obligations incumbent respectively upon an external asset manager (licensed company) […]

Table of contents Nature and Purpose of the Formality Applicable Legal and Regulatory Framework Preparation, Formal Requirements and Deadlines Administrative Procedures and Additional Tax Obligations Costs Related to the Procedure Sanctions in the Event of Non-Compliance The Role of the Notary Conclusion I. Nature and Purpose of the Formality: What Is It and Why Must […]