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Tax

France

As local and international tax regulations become more prescriptive, dealing with them in a cross-border context presents you with a significant challenge. The number and complexity of tax investigations conducted by authorities is rapidly escalating and the need for tax adjustments is rising accordingly. Our 180 tax lawyers are supported by strong technical back up teams that identify developments in tax law and policy affecting your business. This multidisciplinary approach helps you develop robust structures that maximise tax effectiveness in alignment with your commercial strategy.

Whether you are a financial institution, multinational, fund, investor or high net worth individual, we understand your business and the tax pressures you face. Our teams work together across Europe in the key areas affecting your business including VAT, transfer pricing, e-commerce, investment funds, tax planning and financing. The right tax advice can make a material difference to transaction costs and, in some cases, avert serious consequences. If you are involved in a dispute, we can undertake a high level intervention with tax authorities, ensuring the best outcome for your business.

Quotes from clients : "What the team is known for: its exceptional tax practice capable of handling every aspect of tax law, including transfer pricing, VAT issues and real estate tax, as well as the tax aspects of M&A transactions and litigation. The team is on top of all the latest developments in the area thanks to its department constantly monitoring the market. Also able to advise clients on tax issues relating to emerging markets due to lawyers specialised in this area" Chambers Europe 2017

"They are specialists. They have a very good knowledge of tax mechanisms and good relations with the administrations." Chambers Europe 2017

"CMS is able to combine general taxation advice with specialist service in practically every niche area. Benefiting from very large resources (over 60 partners and 135 associates), the firm serves many leading CAC 40 group"Legal 500 EMEA 2017

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Our na­tion­al and in­ter­na­tion­al cor­por­ate tax law Team
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Our Na­tion­al and in­ter­na­tion­al as­set-plan­ning tax Team

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07 May 2021
Clev­er moves
Re­lo­cat­ing tal­ent safely, smartly, and seam­lessly As an in­ter­na­tion­al busi­ness, you need your best people to be mo­bile. That can re­quire as­sign­ing ex­ec­ut­ives and em­ploy­ees to dif­fer­ent ter­rit­or­ies – of­ten at short no­tice.CMS Ex­pat Desk – part of the largest em­ploy­ment and tax teams in Europe – provides com­plete and co-or­din­ated ad­vice and sup­port on tax, pen­sions, so­cial se­cur­ity, pay and em­ploy­ment law for ex­pat­ri­ate em­ploy­ees. Glob­al sup­port – from one point Our ex­pat­ri­ate spe­cial­ists are net­worked across 43 coun­tries in Europe, Asia, Africa and Lat­in Amer­ica to give you multi-jur­is­dic­tion­al sup­port – all ser­viced from a single point of con­tact.From the start to ter­min­a­tion of an as­sign­ment, we can help en­sure the op­tim­al leg­al, tax and re­mu­ner­a­tion ar­range­ments for both for the em­ploy­ee and for your busi­ness.With our sup­port, you are free to de­ploy your people wherever they need to be – swiftly and seam­lessly.Our team can:Draw up em­ploy­ee con­tracts cov­er­ing all leg­al as­pects of an as­sign­ment in any giv­en jur­is­dic­tion­Keep you up to speed on the tax and so­cial se­cur­ity re­gimes in each ter­rit­ory – and help re­lo­cated staff nav­ig­ate any po­ten­tial pit­falls in the sys­tem.Ad­vise on op­tim­ising the be­ne­fits of an em­ploy­ee’s ex­pat­ri­ate status – e.g. in terms of tax, re­mu­ner­a­tion and pen­sion ar­range­ment­sHelp your busi­ness man­age multi-jur­is­dic­tion­al payroll and tax ob­lig­a­tion­sAd­vise on spon­sor­ing pen­sion schemes in mul­tiple coun­tries, in­ter­na­tion­al trans­fer of be­ne­fits and en­abling em­ploy­ees to con­tin­ue scheme par­ti­cip­a­tion.Watch the videos for in­form­a­tion about re­gimes in dif­fer­ent coun­tries. For more de­tails about of­fers in in­di­vidu­al jur­is­dic­tions and leg­al as­sist­ance feel free to reach out to your usu­al CMS con­tact or send an email to em­ploy­[email protected]­al.com.
31 March 2021
Brexit and private in­vest­ment
The French tax au­thor­it­ies pub­lish their guidelines to help in­vestors Since 1 Janu­ary 2021, stock or UCITS is­sued by a Brit­ish is­suer have no longer been eli­gible for tax cuts and ex­emp­tions per­tain­ing...
30/03/2021
Brexit and private in­vest­ment
Since 1 Janu­ary 2021, stock or UCITS by a Brit­ish is­suer have no longer been eli­gible to tax cuts and ex­emp­tions as they per­tain to EU-based com­pan­ies or UCITS funds.In most cases how­ever, Brit­ish stock...
18/03/2021
Cham­bers Europe 2021
The 2021 edi­tion of Cham­bers & Part­ners Europe guide has been pub­lished. We would par­tic­u­larly like to thank our cli­ents for put­ting their trust in us! Our law­yers’ rank­ings Stéphane Aus­try – Tax:...
06/04/2021
Qual­i­fy­ing the “Dis­tri­bu­tion” of a Trust
The law of 29 Ju­ly 2011 defined the tax re­gime ap­plic­able in France to for­eign trusts with re­spect to trans­fer taxes, in­come taxes and wealth taxes. While this le­gis­lat­ive frame­work has had the mer­it...
22/01/2021
Bit­coin profits
Tax­pay­ers tak­ing profits on bit­coins are re­quired to com­plete tax form­al­it­ies.The mere pos­ses­sion of crypto­cur­rency is not tax­able. On the oth­er hand, the gain is tax­able as soon as di­git­al as­sets are...
17/02/2021
Cap­it­al losses in case of can­cel­la­tion of shares
In­di­vidu­al hold­ers are some­times un­aware that cap­it­al losses in­curred upon can­cel­la­tion of shares may not be tax de­duct­ible. The fin­ance law for 2021 has just ad­ded a pos­sib­il­ity for them to be en­titled...
30 December 2020
Stock sav­ings plan and Brexit: Brit­ish stock and some oth­er fin­an­cial in­stru­ments...
As a res­ult of Brexit, both stock or UCITS by a Brit­ish is­suer are dis­qual­i­fied and some EU-based UCITS funds’ un­der­ly­ing Brit­ish fin­an­cial in­stru­ments may also be so. Such a dis­qual­i­fic­a­tion may lead...
28/12/2020
Stock sav­ings plan and Brexit
Brit­ish stock and some oth­er fin­an­cial in­stru­ments shall be sold by 30 Septem­ber 2021
14 December 2020
Dis­tressed com­pan­ies again­stthe back­drop of Cov­id-19:Res­cue strategies...
The Cov­id-19 pan­dem­ic has gen­er­ated an eco­nom­ic en­vir­on­ment that most com­pan­ies are un­pre­pared to face. In­solv­ency has be­come a powder keg com­pan­ies are sit­ting on and gov­ern­ment­al sup­port has be­come...
11 December 2020
Monaco tax: tax cer­ti­fic­ate
In ac­cord­ance with in­ter­na­tion­al stand­ards, Sov­er­eign Or­din­ance 8372 of 26 Novem­ber 2020 amends Sov­er­eign Or­din­ance 8.566 of 28 March 1986 reg­u­lat­ing tax cer­ti­fic­ates (Journ­al de Monaco of 4 Decem­ber...
November 2020
Per­son­al tax­a­tion in France
Let's be hon­est, France has nev­er been an award-win­ner in the field of tax­a­tion. Yet, in the past two years, the French gov­ern­ment has rolled out the red car­pet to new­comers. So, come and in­vest in France!...