Details

  • Type: Publication series
  • Date: 1/17/2013

France – New Fiscal Acts in Force with Measures Affecting Individuals 

FIDAL Direction Internationale in France reports on the fiscal measures in force subsequent to the Constitutional Council’s end-of-year pronouncements on the 2013 Finance Act and the Corrective Finance Act for 2012. The measures covered in this newsletter include the new top rate of income tax, the taxation of qualifying free shares and stock options, tax treatment of dividends and interest, the exit tax, capital gains taxation of real estate sales, the limiting of tax allowances, and other measures on the statute books and/or modified by the Constitutional Council.

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