• strict warning: Non-static method view::load() should not be called statically in /home/rubiconlu/public_html/sites/all/modules/views/views.module on line 906.
  • strict warning: Declaration of date_handler_field_multiple::pre_render() should be compatible with content_handler_field_multiple::pre_render($values) in /home/rubiconlu/public_html/sites/all/modules/date/date/date_handler_field_multiple.inc on line 185.
  • strict warning: Declaration of views_handler_filter::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /home/rubiconlu/public_html/sites/all/modules/views/handlers/views_handler_filter.inc on line 607.
  • strict warning: Declaration of views_handler_filter::options_submit() should be compatible with views_handler::options_submit($form, &$form_state) in /home/rubiconlu/public_html/sites/all/modules/views/handlers/views_handler_filter.inc on line 607.
  • strict warning: Declaration of views_plugin_style_default::options() should be compatible with views_object::options() in /home/rubiconlu/public_html/sites/all/modules/views/plugins/views_plugin_style_default.inc on line 24.
  • strict warning: Declaration of views_plugin_row::options_validate() should be compatible with views_plugin::options_validate(&$form, &$form_state) in /home/rubiconlu/public_html/sites/all/modules/views/plugins/views_plugin_row.inc on line 134.
  • strict warning: Declaration of views_plugin_row::options_submit() should be compatible with views_plugin::options_submit(&$form, &$form_state) in /home/rubiconlu/public_html/sites/all/modules/views/plugins/views_plugin_row.inc on line 134.

Luxembourg - France: tax agreement being renegotiated

01/24/2013

France and Luxembourg renegotiate their agreement on the avoidance of double taxation. France’s objective in these negotiations is to allow the taxation of capital gains produced by Luxembourgish companies with no permanent setting-up in France, at the moment of the transfer of shares in real estate investment companies.

Until now these capital gains are taxable in Luxembourg and exempt in Luxembourg under certain conditions.

This amendment would have a significant impact on the real estate asset ownership structures in France implemented by non-resident investors.