French income tax accounts for most of the disputes we handle for individuals and company directors.

Articles in this section deal in particular with social security contributions on SASUs taxed under income tax, the treatment of management packages, withholding tax on dividends, intragroup royalties and the voluntary disclosure window announced for 2027.

Recommended reading:

• Management packages: capital gain or salary? The tax regime
• France Announces a 2027 Voluntary Disclosure Window for Undeclared Assets
• Withholding tax on dividends: the parent-subsidiary exemption