France - New Tax Rules: Highlights of 2011 Finance Bill, Fourth Amended Finance Bill for 2010 and 2011 Social Security Finance Bill
- S. Marciniak
- Derivatives & Financial Instruments, 2011 (Volume 13), No 2
- 4 April 2011
New tax rules enacted by the parliament at the end of December 2010, namely the 2011 Finance Bill, the Fourth Amended Finance Bill for 2010 and the 2011 Social Security Finance Bill, will seriously affect corporate taxpayers, management compensation packages, compensation benefits and individual taxpayers, more specifically with regard to their income derived from capital market investments. This article presents an overview of the most significant tax changes.