Nieuwe vermogensbelasting in Frankrijk: van ISF naar IFI

Tax

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Hannelore Durieu

Accountmanager International hannelore.durieu@vdl.be

Febe Louage

Senior Advisor International febe.louage@vdl.be

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In our opinions, we rely on current legislation, interpretations and legal doctrine. This does not prevent the administration from disputing them or from changing existing interpretations.

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Tax

2 April 2024

Reform of the investment deduction from 2025

At the end of 2023, the federal government reached an agreement on the reform of the investment deduction. The law replaces the current maze of measures with a system based on three "tracks" with fixed percentages.

Tax

15 February 2024

Key dates for mixed taxpayers in 2024

VAT deduction can occur based on the general pro rata figure or through the application of actual use. Recently, mixed taxpayers have been required to report the use of these methods through a notification.

Tax

6 February 2024

Legislative amendment for payments to tax havens

Until now, some companies have been able to avoid this obligation by being creative with the dates of their payments. However, this will no longer be possible from the 2024 tax year.