La Cour de cassation, dans un arrêt du 13 mars 2024, rappelle que la prépondérance de l’activité s’apprécie en considération d’un faisceau d’indices déterminés d’après la nature de l’activité et les conditions de son exercice, en matière d’exonération « Dutreil-ISF ».
The French Finance Act for 2024 has introduced a number of new measures, particularly in the area of international taxation. It has further reinforced an already particularly repressive anti-abuse provision.
In terms of debt enforcement and bankruptcy law, the practices of certain cantonal jurisdictions (in particular those of Vaud and Zurich) have a direct impact on the complex and sensitive process of debt recovery.
In line with its reputation in tax matters, France has once again amended the rules applicable to the real estate wealth tax (hereinafter referred to as the “IFI”).
Today, data collection is a key development tool for businesses but it is also a source of great concern for individuals.
The fact that a company or its shareholders are located outside France sometimes makes people forget that French tax law imposes duties on gratuitous transfers in many cases, even though the deceased (or donor) is domiciled abroad. The surprise will be bitter for the heirs of an unprepared succession.
