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Corporate officers who are not French tax residents: what are the consequences of the Axa Group Opérations ruling? Paris Administrative Court of Appeal decision of 15 May 2024
Nouveautés
France improves the tax treatment of tax qualifying free share plans-update for foreign companies
Nouveautés
France making headway in the implementation of the posted workers directive
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Article
04 / 02 / 2025
Corporate officers who are not French tax residents: what are the consequences of the Axa Group Opérations ruling? Paris Administrative Court of Appeal decision of 15 May 2024
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Article
10 / 08 / 2026
French Stock Options: Court Denies Capital-Loss Offset for a Non-Resident
The Paris Administrative Court of Appeal has confirmed that a non-resident may be taxed in France on a stock option exercise gain without being able to offset the capital loss realised on the subsequent sale of the shares.
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05 / 12 / 2023
Foreign employers of French tax resident employees – Reporting obligations before January 2024
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05 / 12 / 2023
Exemption of wage tax withholding for foreign employers of French tax residents: additional guidelines on the scope and consequences of the measure
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Article
20 / 06 / 2017
The ‘inpatriates’ tax regime after the 2017 finance bill: an increasingly attractive mechanism
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10 / 11 / 2015
France making headway in the implementation of the posted workers directive
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