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Paris Team Authors Article for ‘Business Immo’ on Tax Exemption Case
Nov 13, 2020BCLP’s Paris Tax Team, led by Partners Christine Daric and Olivier Mesmin, authored an article Nov. 13 for Business Immo concerning a decision of the French Supreme Court (Cour de Cassation) which held that the tax exemption of 3 percent (annual tax based on the value of property held in France by French or foreign entities) is indeed linked to the filing of declaration No. 2746 on time. A late filing will lead to the payment of the tax. Compliance with the deadline for filing the declaration, therefore, must be carefully monitored.
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