France

Briefings in English - 2010

This guide covers the main aspects of investing in commercial real estate in Austria, Belgium, England and Wales, France, Germany, Italy, the Netherlands and Spain. It summarises types of ownership and property rights, the acquisition process, legislative controls on the use and development of land and taxes and other costs involved in acquiring real estate. It is neither an exhaustive summary nor a detailed analysis of property-related legislation and therefore cannot replace detailed advice from qualified legal counsel on specific cases or transactions. (March 2010)

On 25 February 2010, the Paris Court of Appeal handed down two much-anticipated decisions confirming that creditors are able to challenge the opening of safeguard proceedings and clarifying the basis upon which safeguard proceedings can be opened by a debtor. (March 2010)

The French Amended Finance Bill for 2009, passed on 30 December 2009, contains new tax restrictions on transactions involving non-co-operative states or territories. This briefing gives more information. (February 2010)

The French Amended Finance Act for 2009, of 30 December 2009, contains new tax restrictions in relation to transactions involving certain ‘tainted’ jurisdictions. In particular, it provides new withholding tax rules in relation to French‑source passive income (such as interest, dividends and royalties) and remunerations for services paid into these jurisdictions. The French payers’ ability to deduct such payments for French tax purposes will also be limited going forward. This briefing focuses on the rules concerning interest payments. (February 2010)

Briefings in French - 2010

La loi de finances rectificative pour 2009, en date du 30 décembre 2009, a prévu des mesures fiscales répressives à l’encontre de certaines opérations impliquant des Etats ou territoires étrangers dits “non coopératifs”. L’arrêté ministériel fixant la liste des ETNCs (en vigueur pour 2010) vient d’être publié. (Février 2010)

La loi de finances rectificative pour 2009, en date du 30 décembre 2009, prévoit des mesures fiscales répressives à l’encontre de certaines opérations impliquant des Etats ou territoires étrangers dits 'noncoopératifs'. La loi institue notamment un nouveau régime de retenues à la source sur les revenus passifs (intérêts, dividendes, redevances) et les rémunérations de prestations de services payés dans ces Etats. La possibilité pour le débiteur français d’un tel paiement de le déduire de son résultat imposable est également limitée par ces nouvelles règles. Les commentaires qui suivent se concentrent sur les nouvelles règles applicables aux paiements d’intérêts.

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