6 July 2025
LMNP Scheme: Key Takeaways
While investors have been hearing about the “LMNP” scheme—referring to non-professional furnished rentals—for many years, it has recently drawn significant…
News
10 June 2025
Capital Reduction Following Share Buybacks and Cancellation: A Change in Tax Rules on the Horizon?
Capital Reduction via Share Buyback and Cancellation: A Potentially Taxable Gain A capital reduction can generate a gain for shareholders.…
5 May 2025
Gift of Shares with Dismemberment: Be Careful Not to Lose Shareholder Status
Frequently used to optimize transfer duties (inheritance tax), dismemberment of ownership allows several individuals to hold different types of rights…
21 April 2025
Liberal Professions Practised Through a Company: The Headache of Professional Practice Companies
A Change in Tax Regime as of January 1, 2024 Remuneration paid to managers had not previously raised any tax…
3 March 2025
New Requirements in the Context of Voluntary Company Liquidation
Decree No. 2024-751, published on July 7, 2024, introduced measures aimed at strengthening the fight against tax and social fraud,…
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