The fundamental importance of regulated agreements lies in their preventive role and protection of the social interest. These agreements make it possible to anticipate and prevent possible conflicts of interest, while guaranteeing the protection of the collective interest of the company. Aware of this issue, the legislator has thus instituted a specific procedure, known as […]
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As of June 30th 2024 the MiCA EU Regulation 2023/1114 has entered in force in the matter of stablecoins (ARTs and EMTs) governed by its Title III and Title IV (Articles from 16 to 47 and from 48 to 58, respectively). The MiCA Regulation adds the third category as well – “Other cryptoassets”, that are […]
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Which charges are liable to a deduction for the Land Income Tax (hereinafter LIT)? When is the deficit considered for the income tax? Are those charges considered after the threshold value of 10.700 EUR? The following reasoning is based on the article 31 of the Code Général des Impots (Tax Code). Charges liable for a […]
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Investment in crypto-assets has grown significantly over the past few years, with many companies now holding them on their balance sheets and a large number of innovative companies being established in this sector. Here we look at the tax treatment of these digital assets when owned by businesses. The 2019 Finance Law has created for […]
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On January 29, 2024, the National assembly (“Assemblée Nationale”) passed the proposed “Airbnb” law on first reading with amendments. This “Airbnb” law aims to put furnished tourist accommodation back on the long-term rental market, by modifying the taxation of tourist rentals with a drastic reduced tax allowance, down from 71% or 50% depending on the […]
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Note on the special tax regime for expatriate employees and the conditions under which they are eligible for this special regime with other taxpayers who select domicile in France. Taxation of expatriate employees – Impatriates employee Article 155 B of the French General Tax Code (GTC) provides the possibility for expatriate employees in France to […]
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