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Expert opinion / Regulation

The Dutreil Pact: a measured reform that reaffirms the priority given to business succession

Long touted as one of the main targets of the 2026 Finance Bill, the Dutreil Pact has ultimately escaped…

Comments Off on Pacte Dutreil : une réforme mesurée qui confirme la priorité donnée à la transmission des entreprises
23 June 2026 at 07:22
Read more about the article Pacte Dutreil : une réforme mesurée qui confirme la priorité donnée à la transmission des entreprises
Alice Bouchaudy and Stéphanie Hamis (Arsene)
Expert opinion / Regulation

2026 Finance Act: refocusing of 150-0 B ter penalises property and short-term investments

The Finance Act for 2026 significantly tightens the reinvestment regime under article 150-0 B ter of the French General Tax Code....

Comments Off on Loi de finances 2026 : le recentrage du 150-0 B ter pénalise l’immobilier et les investissements court terme
7 April 2026 at 05:35
Read more about the article Loi de finances 2026 : le recentrage du 150-0 B ter pénalise l’immobilier et les investissements court terme
Alice Bouchaudy and Stéphanie Hamis (Arsene)
Expert opinion / Regulation

New tax regime for private landlords: a lever to boost rental investment?

As part of the Finance Bill for 2026, both the National Assembly and the Senate have approved the...

Comments Off on Nouveau régime fiscal du bailleur privé : un levier pour relancer l’investissement locatif ?
20 January 2026 at 00:53
Read more about the article Nouveau régime fiscal du bailleur privé : un levier pour relancer l’investissement locatif ?
Alice Bouchaudy and Stéphanie Hamis (Arsene)
Expert opinion / Regulation

The French Constitutional Council validates the GAFA tax: what are the implications for investors?

In its decision no. 2025-1157 QPC of 12 September 2025, the French Constitutional Council ruled that the...

Comments Off on Le Conseil constitutionnel valide la taxe GAFA : quelles implications pour les investisseurs?
21 October 2025 at 05:36
Read more about the article Le Conseil constitutionnel valide la taxe GAFA : quelles implications pour les investisseurs?
Alice Bouchaudy and Stéphanie Hamis (Arsene)
Expert opinion / Regulation

Société de Libre Partenariat Spéciale: a new investment vehicle under French law 

Created by Ordinance no. 2024-662 of July 3, 2024, the Société de Libre Partenariat Spéciale ("SLPS") is a new type of...

Comments Off on La Société de Libre Partenariat Spéciale : un nouveau véhicule d’investissement en droit français 
8 August 2025 at 08:47
Read more about the article La Société de Libre Partenariat Spéciale : un nouveau véhicule d’investissement en droit français 
Alice Bouchaudy and Stéphanie Hamis (Arsene)
Expert opinion / Regulation

Taxation of high net worth: the ultra-rich in Bercy's sights

Legal column by Stéphanie Hamis, partner, Alice Bouchaudy, manager, and Hugo Cernettig, associate, from Arsene. The year 2025 marks a...

Comments Off on Taxation des hauts patrimoines : les ultra-riches dans le viseur de Bercy
8 July 2025 at 06:26
Read more about the article Taxation des hauts patrimoines : les ultra-riches dans le viseur de Bercy
Alice Bouchaudy and Stéphanie Hamis (Arsene)
Expert opinion / Regulation

Adoption of the "FASTER" directive to improve withholding tax procedures

On December 10, 2024, the Council of the European Union adopted Directive (EU) 2025/50, known as "FASTER" (Faster and Safer...

Comments Off on Adoption de la directive “FASTER” destinée à améliorer les procédures de retenue à la source
11 February 2025 at 06:57
Read more about the article Adoption de la directive “FASTER” destinée à améliorer les procédures de retenue à la source
Stéphanie Hamis (Arsene)
Expert opinion / Regulation

DAC8 Directive: new reporting requirements for crypto-asset service providers

As part of the 2025 Finance Bill, the French government intends to transpose into domestic law the provisions...

Comments Off on Directive DAC8 : nouvelles obligations déclaratives pour les prestataires de services sur crypto-actifs
12 November 2024 at 07:28
Read more about the article Directive DAC8 : nouvelles obligations déclaratives pour les prestataires de services sur crypto-actifs
Stéphanie Hamis (Arsene)
Expert opinion / Regulation

Expansion of eligible assets held by SCPIs

The scope of eligible assets that can be held by SCPIs has just been considerably extended. Since an ordinance...

Comments Off on Elargissement des actifs éligibles détenus par les SCPI
16 July 2024 at 03:31
Read more about the article Elargissement des actifs éligibles détenus par les SCPI
Alice Bouchaudy and Stéphanie Hamis (Arsene)
Expert opinion / Regulation

Furnished rentals: standardising rental taxation to ease the market?

Legal column by Stéphanie Hamis, partner, and Pierre Lucas, manager at Arsene. At this very moment, members of parliament are discussing a...

Comments Off on Location meublée : uniformiser la fiscalité locative pour détendre le marché ?
5 March 2024 at 20:54
Read more about the article Location meublée : uniformiser la fiscalité locative pour détendre le marché ?
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