Fulfil tax declarations

Our advice to fulfil your tax declarations in the best way The introduction of withholding tax (“prélèvement à la source”) does not exempt you from completing and validating your income tax return (“déclaration de revenus”).  Due to the health crisis...

Taxation reform for intellectual property

Until 2018, companies benefited from a reduced corporate tax rate on the sale, concession and sub-concession of eligible intellectual property assets: either a reduced rate of 15.5% (Article 39 terdecies of the French General Tax Code), or a unique r...

COMMERCIAL RENT – WHO SHOULD PAY TAXES?

Regulation of commercial leases provides that property tax, as well as fees and charges associated with the use of the premises (or the building in which such premises are located) or with the service used by the merchant, can be levied from him. Tha...

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