{"id":24300,"date":"2024-03-18T15:02:31","date_gmt":"2024-03-18T14:02:31","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=24300"},"modified":"2025-02-25T17:29:26","modified_gmt":"2025-02-25T16:29:26","slug":"france-further-reinforces-its-anti-abuse-tax-arsenal","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/france-further-reinforces-its-anti-abuse-tax-arsenal\/","title":{"rendered":"France further reinforces its anti-abuse tax arsenal"},"content":{"rendered":"<div  class='avia-slideshow av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0 avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 42%;'><li  class='avia-slideshow-slide av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-24363 avia-img-lazy-loading-not-24363\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/03\/17-1500x630.png' width='1500' height='630' title='17' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-42ca7033756423f63f7db0d1cadd2dbe\">\n#top .av-special-heading.av-av_heading-42ca7033756423f63f7db0d1cadd2dbe{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-42ca7033756423f63f7db0d1cadd2dbe .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-42ca7033756423f63f7db0d1cadd2dbe .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-42ca7033756423f63f7db0d1cadd2dbe .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-42ca7033756423f63f7db0d1cadd2dbe .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-av_heading-42ca7033756423f63f7db0d1cadd2dbe .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-42ca7033756423f63f7db0d1cadd2dbe av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >France further reinforces its anti-abuse tax arsenal<\/h1><div class='av-subheading av-subheading_below'><p>Tax Focus \u2013 March 2024<br \/>\nAlain Moreau<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lpqtm003-ac8f631d3bb1418dcc087e29df55d97d-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/03\/FBT-Tax-Focus-March-2024.pdf'  class='avia-button av-lpqtm003-ac8f631d3bb1418dcc087e29df55d97d av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download pdf\"><span class='avia_iconbox_title' >Download pdf<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>The French Finance Act for 2024 has introduced a number of new measures, particularly in the area of international taxation. It has further reinforced an already particularly repressive anti-abuse provision known as &#8220;Article 155 A&#8221; (because it is codified under this article in the French General Tax Code).<\/p>\n<p>Essentially, the purpose of Article 155 A is to dissuade artists and sportsmen, and now increasingly company directors and managers, from localising their remuneration in companies domiciled outside France.<\/p>\n<p>Under this provision, amounts received by a foreign company for services rendered by an individual resident in France are taxable in France in the hands of the latter, if (cumulative conditions):<\/p>\n<ul>\n<li>The person providing the service directly or indirectly controls the foreign company;<\/li>\n<li>The company does not carry on a predominantly industrial or commercial activity (as compared with service activities);<\/li>\n<li>The company is established outside France where it is subject to a preferential tax regime (i.e. currently a corporate tax rate of less than 15%).<\/li>\n<\/ul>\n<p>It should be noted that this regime also applies to individuals who are not resident in France and who provide services in France through a foreign company.<\/p>\n<p>The Administrative Supreme Court (Conseil d&#8217;Etat) recently decided that Article 155 A did not apply to royalties for the granting of image rights or trademark royalties received through a foreign company, since they did not constitute remuneration for a service rendered (CE, 8 June 2020, Vuarnet).<\/p>\n<p>In order to neutralise this trend in case law, the French legislator has extended the scope of Article 155 A to &#8220;the commercial exploitation of rights attached to the image, name or voice of one or more persons, to the use of copyright or related rights or to industrial or commercial property or similar rights, rendered or granted&#8221;.<\/p>\n<p>This new provision makes rights to use the name and image of sportspersons, as well as rights to use trademarks, logos or patents, taxable in France, even if there is a tax treaty in place. It applies to income received from 1 January 2024.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-27e3d4689132014f1425f973d38a9921\">\n#top .hr.hr-invisible.av-lpqthvln-27e3d4689132014f1425f973d38a9921{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-27e3d4689132014f1425f973d38a9921 hr-invisible  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-m7kpan94-ed023190a5ce89cb4ff7e7f0b737ac15 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/alain-moreau\/\">Alain Moreau<\/a><br \/>\nPartner, Paris<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" 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href='https:\/\/linkedin.com\/shareArticle?mini=true&#038;title=France%20further%20reinforces%20its%20anti-abuse%20tax%20arsenal&#038;url=https:\/\/staging.fbt-avocats.ch\/en\/france-further-reinforces-its-anti-abuse-tax-arsenal\/' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello'  title='' data-avia-related-tooltip='Share on LinkedIn'><span class='avia_hidden_link_text'>Share on LinkedIn<\/span><\/a><\/li><\/ul><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-16odkqu-0047da59c041e4b090215877c632a064\">\n.flex_column.av-16odkqu-0047da59c041e4b090215877c632a064{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-16odkqu-0047da59c041e4b090215877c632a064 av_one_fifth  avia-builder-el-14  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  '     ><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" 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taxation. It has further reinforced an already particularly repressive anti-abuse provision.<\/p>\n","protected":false},"author":26,"featured_media":25524,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[655,85],"tags":[2203],"datespeciale":[],"class_list":["post-24300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-publications","tag-tax-focus-en","competences-tax","auteurs-alain-moreau-en","date-publication-2024-en","diffusion-groupe-fiscal-en","diffusion-news-en","diffusion-publications-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>France further reinforces its anti-abuse tax arsenal<\/title>\n<meta name=\"description\" content=\"The French Finance Act for 2024 has introduced a number of new measures, particularly in the area of international taxation. 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It has further reinforced an already particularly repressive anti-abuse provision.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/staging.fbt-avocats.ch\/en\/france-further-reinforces-its-anti-abuse-tax-arsenal\/\" \/>\n<meta property=\"og:site_name\" content=\"FBT Avocats SA\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-18T14:02:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-25T16:29:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/03\/OG-EN.png\" \/>\n<meta name=\"author\" content=\"Yann Bellini\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"France further reinforces its anti-abuse tax arsenal\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yann Bellini\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/france-further-reinforces-its-anti-abuse-tax-arsenal\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/france-further-reinforces-its-anti-abuse-tax-arsenal\\\/\"},\"author\":{\"name\":\"Yann Bellini\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/#\\\/schema\\\/person\\\/53faa592d1d545188ce0efaa23e0b547\"},\"headline\":\"France further reinforces its anti-abuse tax arsenal\",\"datePublished\":\"2024-03-18T14:02:31+00:00\",\"dateModified\":\"2025-02-25T16:29:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/france-further-reinforces-its-anti-abuse-tax-arsenal\\\/\"},\"wordCount\":1212,\"image\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/france-further-reinforces-its-anti-abuse-tax-arsenal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/OG-EN-9.png\",\"keywords\":[\"Tax Focus\"],\"articleSection\":[\"News\",\"Publications\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/france-further-reinforces-its-anti-abuse-tax-arsenal\\\/\",\"url\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/france-further-reinforces-its-anti-abuse-tax-arsenal\\\/\",\"name\":\"France further reinforces its anti-abuse tax arsenal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/france-further-reinforces-its-anti-abuse-tax-arsenal\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/france-further-reinforces-its-anti-abuse-tax-arsenal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/OG-EN-9.png\",\"datePublished\":\"2024-03-18T14:02:31+00:00\",\"dateModified\":\"2025-02-25T16:29:26+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/#\\\/schema\\\/person\\\/53faa592d1d545188ce0efaa23e0b547\"},\"description\":\"The French Finance Act for 2024 has introduced a number of new measures, particularly in the area of international taxation. 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