News
Withholding tax relief in France in case of intermediate partnerships
IStR 22/24, page 894-900 According to a judgement of the Administrative Court of Montreuil obtained by the law firm Sagasser & JVA, the number of fiscally transparent companies interposed between…
Transformation of companies
Newly published in the 6th edition in January 2024: Transformation of companies - mergers, divisions, changes of legal form, asset transfers Edited by Dr. Bernd Sagasser and Thomas Bula …
HOTLINE OLYMPIC GAMES 2024: Legal & Tax Support for your business and your stay in France
Sagasser Selas Law Firm offers legal and tax assistance for the Paris 2024 Olympic Games. Our multilingual team, fluent in French, English, German, Spanish, and Italian, is equipped to handle…
Real estate tax law: what tax changes for share deals in Germany with the new RETT Act?
Germany further limits tax reducing structuring of share deals. On 21 April 2021, the German parliament, Bundestag, adopted the reform on real estate transfer tax (“RETT”) regime about “share deals”.…
Real estate investments – recent developments in French law
Whether you have already existing real estate investments in France or you contemplate to invest in France, please find hereafter a selection of the main recent legal, tax and regulatory…
Singapore Tax Regime – Main Principles
Corporate Income Tax (CIT) A company, whether incorporated in Singapore or otherwise, is considered a resident of Singapore for tax purposes if the place of control and management of its business…
The proportional penalty of 5% for the absence of disclosure of foreign bank accounts is unconstitutional
By decision dated July 22, 2016 (Decision n° 2016-554 QPC), the French Constitutional Court ruled that the provisions of Article 1736, IV of the French Tax Code (“FTC”) which determine…
OECD presents outputs of OECD/G20 BEPS Project recommending reforms to the international tax system for curbing avoidance by multinational entreprises
The OECD presented on 05/10/2015 the final package of measures for a comprehensive, coherent and coordinated reform of the international tax rules[1] which has been discussed by G20 Finance Ministers at their meeting…
European Court of Justice’s decision on non-residents taxation : removal of the social-security contributions of 15,5% on real estate income ?
The contribution of overall 15,5% on real estate income or other income from assets is considered as an unequal treatment for EU non-residents who already are subject to social security…