Tax on in-bound investments into France

The tax consequences for inbound business investments into France will depend upon whether the investor is acquiring business assets or the shares in a French company.
Acquiring business assets
A buyer may prefer to purchase assets rather than shares. A buyer of business assets can receive a step-up in the tax basis of the acquired business assets, whereas they cannot obtain a step-up in the tax basis of the target company’s assets if they acquire shares.

The […]

By |February 5th, 2020|

Hold The Date For Tax Conference – 26 March 2020

DQ Advocates will be holding our tax conference this year on 26 March in the Comis hotel.

Following on from our previous successful conferences, this year’s conference will be hosted by our new tax consultant Greg Jones. Joined by our Director and Head of Private Client, Annemarie Hughes and our Head of Regulatory & Compliance Services, Sinead O’Connor, Greg will lead delegates through a series of panel sessions focused on local and international tax developments.

The […]

By |February 4th, 2020|

How The International Arena Can Cause You To Unintentionally Involve Tax Covertness And How To Avoid It

Those initiating in covert activities under French tax law are in a very awkward position with regard to the tax authorities.

They shall be subject to taxation without any prior formal notice (Article L 68 of the French General Tax Code), with an intervention period extended to ten years (Article L 169 of the French General Tax Code) and the application of an increase of 80% of the rights recalled (Article 1728 of the French […]

By |February 3rd, 2020|