FRANCE - Income tax withholding
08 February 2021
The 2017 French Finance Act was adopted by the French parliament in December 2016. The key measure of this act is the introduction of a general income tax withholding. Currently in France a tax self-assessment system is in place: taxpayers file and pay annually an income tax return based on income they received the year before. As of January 1, 2018, the new tax withholding system will be implemented.
Read more in DJP Avocats' tax alert:
French Income Tax Withholding (February 2017)
For more information, you can contact Jacques Saint Jalmes, Edouard de Raismes or Honorine Ribeiro at DJP Avocats.