Law & Numbers - News Tax

FRANCE – EXTENSION OF THE SCOPE OF BENEFICIARIES OF THE TAX SHIELD

10.03.2011 (France)



The guideline 13 A-1-11 dated December 29th 2010 extends the benefit of the tax shield and capping of the wealth tax to non-residents, assimilated to residents liable for tax in France in the sense of article 4 B of the French Tax Code, when their income is entirely or mainly sourced in France.

France is thus in conformity with European law (ECJ 14/02/1995 case C6279/93 Schumacker).





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