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Wealth Tax : French tax authority loses a major dispute

26 June 2019 | Newsletters

Our partner, Hervé-Antoine Couderc, has been interviewed on Les Echos about the French Court of Cassation’s ruling invalidating the position of the tax authority regarding lead holding companies (known in France as a ‘holding animatrice’), a key factor for many asset taxation regimes.  

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The Cour de Cassation delivers a major judgment regarding active holding companies of groups

24 June 2019 | Newsletters

After many years of uncertainty and misunderstanding by taxpayers and legal professionals, the question as to whether a single minority shareholding by a group’s active holding company is sufficient to deprive it of its active nature has been decided. The Cour de Cassation (Supreme Court of the judicial order) delivered...

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The Finance Law 2019 - Contribution and sale : changes to the conditions governing the reinvestment of sale proceeds

28 January 2019 | Newsletters

Article 115 of Finance Law for 2019 extended the conditions governing the reinvestment of sale proceeds to some funds and private equity companies.

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