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Sale of a French shareholding by a foreign company: new opportunities for capital gains tax refunds!
Published on 12 June 2023
Under the terms of Article 244 bis B of the French Tax Code (“Code général des impôt”), foreign companies holding more than 25% of a French company’s share capital must pay a 25% tax (French corporate tax rate) on the capital gain realized on the sale of the company's shares.
At the same time, under certain conditions, this capital gain would be taxed at an effective rate of 3% if it was realized by a French resident company (under the long-term capital gains regime).
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Co-option: Mathilde Trannoy reinforces the Corporate, M&A and Finance business of LAMY LEXEL Avocats Associés
Published on 01 January 2023
On 1 January 2023, LAMY LEXEL co-opted a new associate in its “Corporate, Mergers & Acquisitions, Stock Exchange and Finance” department in Lyon. After advancing in the firm for 10 years, she joins a group of 16 associates (90 employees, revenue of €16m in 2022) providing support for corporate development projects.
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Sexual harassment & French law : update your knowledge !
Published on 17 October 2022
L'Expres'SociaLL, the newsletter for HR services !
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Time for the planet: together, let's reduce our carbon footprint!
Published on 12 September 2022
Time For The Planet is a non-profit company that creates and finances companies tackling the climate emergency on a global scale.
Its goal? Raise €1 billion to create 100 companies to help fight global warming.
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