• Type: Publication series
  • Date: 11/12/2013

France – Social Security Finance Bill Presented, Measures for French Border Workers 

KPMG in France reports that the French social security finance bill (known as ‟PLFSS”) was adopted in its first reading in the National Assembly on October 29, 2013. In this Flash International Executive Alert, we first discuss a new measure in the PLFSS that applies to border workers living in France but commuting everyday into Switzerland; then we briefly highlight some important PLFSS measures, including the abolition of a tax advantage for employees on complementary insurance policies; a slight reduction in certain employer-paid family contributions; and the imposition of social surtaxes on currently income-tax exempt income from investments.


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