Publications

The French Third Amending Finance Act for 2012 and the Finance Act for 2013 have been definitively adopted and published in the French Journal Officiel on 30 December 2012.

Significant changes are brought to the French tax rules through a large number of new measures affecting businesses and individuals.
 

The taxation at a combined rate of 75% of professional earnings above € 1,000,000, the most emblematic measure announced by President François Hollande, has been rejected by the French constitutional court (Conseil constitutionnel).
This Briefing summarizes the key features of the most significant tax measures.

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