1. The principe According to article 167 bis of the French tax code (CGI), the transfer of a tax residence outside France results in the immediate imposition of income tax and social security contributions on unrealised capital gains on corporate rights, securities or rights, on claims arising from an earn-out clause and on deferred capital […]
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Reduced VAT on home renovation: for what kind of work? If you are renovating your home, you can benefit from a reduced VAT rate of 10% or even 5.5% instead of the standard rate of 20%. What work is eligible? What conditions do you need to fulfil? We’ll explain. What will change in 2025 ? […]
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Article 4 of the Code of Criminal Procedure, as amended by Law No. 2007-291 of 5 March 2007, provides that a civil action for compensation for damages caused by a criminal offence may be brought before a civil court independently of the public prosecutor. However, the civil action must be stayed until a final decision […]
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The new Finance Law 2025 has introduced the following three points: the creation of an exceptional corporate tax contribution for large companies (I), the lowering of the VAT exemption thresholds from 1 March 2025 (II) and finally the abolition of the CVAE, postponed to 2030, and the creation of an additional contribution for 2025 (III). […]
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When did the obligation to file a tax return come into force? The obligation to file a tax return for taxpayers subject to the controlled tax return system has been in force since 30 April 1950. Taxpayers must file an annual tax return, the content of which is determined by decree (Article 97 of the […]
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How do you calculate your tax based on the income tax scale? The progressive income tax scale is used to calculate tax. It consists of several brackets, each with its own tax rate. Find out how to calculate your tax. What changes with the 2025 Finance Act? The income tax scale has been increased by […]
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