• Type: Publication series
  • Date: 2/6/2014

France – New Tax Laws Enacted Raising Tax Burden for Many 

New tax laws came into force in France at the end of December 2013 that, among other things, introduce a temporary tax that will be due by employers at a rate of 50 percent on the portion of employee remuneration that exceeds EUR 1 million; deem as a benefit-in-kind (which becomes taxable income to the employee) certain employer contributions to complementary health care plans that supplement benefits paid or reimbursed by the general (social security) scheme; provide for a tax allowance of up to 65 percent on certain capital gains; and amend the exit tax regime, so that the scope of the tax unrealized capital gains for individuals departing from France from 1 January 2014, is expanded to include a wider range of investments.

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France – New Tax Laws Enacted Raising Tax Burden for Many


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