Details

  • Type: Publication series
  • Date: 4/22/2014

France –Temporary Tax on High Remuneration Compliance Developments 

The filing deadline is quickly approaching for France’s Taxe exceptionnelle de solidarité sur les hautes remunerations (hereafter, “temporary tax”). The temporary tax, which covers many forms of remuneration, is due by employers at a rate of 50 percent on the portion of remuneration that exceeds EUR 1 million per year per individual in calendar years 2013 and 2014. With the filing deadline of April 30, 2014 coming up, the French tax authorities only last week released the form required to compute and pay the tax. Employers may be challenged to meet, in such a short period of time, their compliance obligation.

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France –Temporary Tax on High Remuneration Compliance Developments
 

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