Cédric Bellwald

SUMMARY On 19 July 2024, the Director of the Direct Tax Administration (the “DTA“) issued a circular on the tax treatment of a simplified liquidation (dissolution without liquidation) carried out in accordance with article 1865bis of the Civil Code. In summary, such a transaction is to be treated for tax purposes as a transfer of…

On 8 February 2023, a draft bill no. 8149/00 aiming to revitalize private investment in the creation of housing has been submitted to the Chamber of Deputies (hereinafter referred to as “Bill”). The objective of this Bill, limited in a first phase to the tax years 2023 and 2024, is to address, through fiscal means,…