Exemption of withholding tax obligations for foreign employers of French tax residents
France on March 20th, 2023
Additional guidelines on the scope and consequences of the measure. Further to our article dated 23rd October 2022, the Finance Bill for 2023 in its adopted version abolished the obligation to withhold wage tax at source some foreign employers of French tax resident employees, however the scope of the amendment is a bit more limited […]
Fidere Avocats – Labour and employment law
France on November 24th, 2022
We are proud to announce that FIDERE AVOCATS, one of our CELIA Alliance firms in France, has received excellent rankings for labour and employment law from “Leader’s league”. Leaders League is an international rating agency that have been running for over 25 years. Preselected firms and personalities are invited to compete in each category based […]
The Draft Finance Bill for 2023 plans to reduce withholding tax obligations for foreign employers of French tax residents
France on October 23rd, 2022
A new wage tax withholding system has been applicable in France since 1 January 2019, burdening employers with the responsibility of withholding personal income tax from their employees’ taxable salaries and paying it monthly to the French tax authorities. This new system applies to all French tax residents receiving French source employment income, regardless of […]
An original organization of working hours in France: “le forfait en jours”
France on October 12th, 2022
In France, working time regulations may be confusing. Although the legal duration of work is equal to 35 hours per week, exceptions to this rule are numerous. French Labor Law provides for multiple arrangements, including but not limited to a fixed annual working time in days (“forfait (annuel) en jours”). This type of working time […]
5 things foreign employers should know about the French inbound expatriate regime
France on July 21st, 2022
The inbound expatriates tax regime as provided for by Article 155 B of the French tax Code is one of the most efficient tax exemption mechanisms currently in force under French tax law. Beneficiaries of such regime who transfer their tax residence to France are allowed to reduce their taxable professional income up to 50% […]
“The Macron Scale” of employment law damages approved by Supreme Court.
France on June 21st, 2022
“The Macron scale” has been approved by the French Supreme Court. After Emmanuel Macron’s election in 2017, a scale of damages, also known as the “Macron scale” (“barème Macron”), was introduced into French employment law. The Macron scale provides that, in the case of unfair dismissal, an employee can only be awarded between a […]
Fidere Avocats – New Appointments
France on February 28th, 2022
Fidere Avocats is pleased to announce the appointment of Marine Clapaud, Vincent Roche and Léa Bensoussan as counsels in the firm. All three provide advice and litigation services on all aspects of labor law to French and international companies: Marine deals with matters related to social security law and social security contributions adjustments required by […]
Fidere Avocats – New Hires
France on February 28th, 2022
Fidere Avocats is also pleased to welcome Erwane Hadjadj, who will be joining us as a “juriste” after many years as a law professional. Erwane is writing a thesis on the role of the judge in dismissal litigation and is a lecturer at French universities.
Fidere Avocats – Updated training packages
France on February 16th, 2022
Fidere Avocats has reviewed its training packages for clients and now offers: A training cycle on the management of the social and economic committee (which is successor of the French works council) A training cycle on legal news in labor law, with 5 sessions dedicated to one specific issue, for example health and safety or […]
2021 Climate Law – New obligations to inform and consult employee representative bodies in France
France on January 3rd, 2022
On 22 August 2021, the French Parliament adopted the Climate and Resilience Law (“2021 Climate Law”). Since being passed, employee representative bodies must now be informed and consulted on the environmental consequences of any major project considered by an employer. There will be a large number of projects that will now require this prior employee […]