All posts with the topic: tax credit

Law n°2012-1510 dated 29 December 2012 published in the official Journal Measure ruled unconstitutional: measure amending the mechanism of gift and sale of shares (“donations-cessions de titres”) Individuals Introduction of a new tax on real estate capital gains A new tax on real estate capital gains is applicable for capital gains exceeding 50,000 Euros.  Real … Continue reading France: Amended Finance Act for 2012 – Main measures

Law n° 2012-1509 dated 29 December 2012 published in the official Journal Main measures ruled unconstitutional: increase of social charges bear by the employee on the acquisition gain of stock-options and free shares; the 75% income tax; reform of real estate capital gains. Individuals Introduction of a new tax bracket at 45% for personal income … Continue reading France: Finance Act for 2013 – Main measures

Good news for the UK high end TV, animation and games industries as the rate of the payable production tax credit is set at 25% of qualifying spend (being the higher rate of film tax credit relief available for low budget films). Alternatively companies can choose to utilise an enhanced deduction of 100% of qualifying … Continue reading Creative Industry Tax Reliefs – rates confirmed