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Global tax reform (France): Warning following presidential elections

Posted on 11/29/2017

The new French finance law for 2018 is now disclosed with the major reforms that President Macron proposed during his successful campaign. Repeal of the Wealth tax - Flat tax (of 30%) on portfolio and financial instruments income (dividends, interest and capital gains deriving from portfolios ) and submitted for adoption to parliament (see publications tab in English language). The new system replaces a very complex capital gain taxation system with various rates applicable depending on the ownership duration.

The Wealth tax only remains on real estate assets. Because of portofolios removal from basis, the tax is reduced by mere application of the schedule.

A more favorable new system for the benefits of start-up founders and employees regarding free shares and stock options.

For further information, please download the attachement. You have also access to the whole simplified note on French taxation for individuals via the publications tab (direct and free download):

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