12 January 2016

France introduces new tax and social security changes including mandatory e-filing of tax returns

The 2016 French Social Security Financial and Income Tax Bills voted by the French Parliament will introduce some changes to the income tax and social security rates and bands. In addition, mandatory e-filing of returns will be required for any individual earning in excess of EUR 40,000, which will be extended to all individuals by 2019. The bills will mostly take effect from January 1, 2016.

A Tax Alert prepared by Ernst & Young's Human Capital Group, and attached below, provides additional details.

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Document ID: 2016-0064