Sagasser S.E.L.A.S. is a firm of lawyers and tax advisers with offices in Paris (France), Düsseldorf and Frankfurt (Germany). It closely cooperates with Marccus Partners and a number of other foreign law firms, with whom it is able to provide seamless service across jurisdictions.

 

 

 

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27.07.2016
The proportional penalty of 5% for the absence of disclosure of foreign bank accounts is unconstitutional
By decision dated July 22, 2016 (Decision n° 2016-554 QPC), the French Constitutional Court ruled that the provisions of Article 1736, IV of the French Tax Code (“FTC”) which determine the penalty for the absence of disclosure of foreign bank accounts according to a percentage of the balance of such accounts (5%), provided the balance exceeds EUR 50,000, disregard the principle of proportionality of penalties and, thus, that said provisions are unconstitutional.  ( read more here )
22.01.2016
La loi de finances pour 2016 et la loi de finances rectificative pour 2015
La loi de finances pour 2016 et la loi de finances rectificative pour 2015 introduisent un certain nombre de nouveautés attendues et conformes aux tendances actuelles. ( read more here )
22.12.2015
The new amendment to the French-German Double Taxation Treaty will enter into force on January 1st, 2016
The French Sénat adopted the laws on the amendment to the German-French Double Taxation Treaty on December 16th, 2015. From the side of the German Bundestag and Bundesrat the equivalent German law had already been passed on September 25, and 28, 2015. ( read more here )
05.10.2015
OECD presents outputs of OECD/G20 BEPS Project recommending reforms to the international tax system for curbing avoidance by multinational enterprises
The OECD presented on 05/10/2015 the final package of measures for a comprehensive, coherent and coordinated reform of the international tax rules[1] which has been discussed by G20 Finance Ministers at their meeting on October 8th, in Lima, Peru.  The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project provides governments with solutions for closing the gaps in existing international rules that allow corporate profits to « disappear » or be artificially shifted ... ( read more here )
27.05.2015
Crowdfunding in France
In her presentation "Crowdfunding in Frankreich" (The crowdfunding in France), published in Recht der Internationalen Wirtschaft in June, 2015, Barbara Marbina describes the essential legal basis of crowdfunding in France, and more particularly in view of the French crowdfunding reform which came into effect in October 2014.  ( read more here )
10.03.2015
European Court of Justice's decision on non-residents taxation : removal of the social-security contributions of 15,5% on real estate income?
"The contribution of 15,5% on real estate income or other income from assets is considered as an unequal treatment for EU non-residents who already are subject to social security in another member state of the EU by the ECJ…." ( read more here )
29.01.2015
China-Investitionen:
New investment law marks a new era for inbound investments !
Düsseldorf - Mitte Januar hat das chinesische Handelsministerium den Entwurf eines einheitlichen und umfassenden Gesetzes für ausländische Investitionen in der Volksrepublik China vorgestellt. Zukünftig sollen mit ausländischem Kapital finanzierte Unternehmen – sogenannte FIEs – reinen Inlandsgesellschaften im Wesentlichen gleichgestellt werden.  ( read more here )
14.10.2014
Translation of the Bill of the Federal Law on CFCs of 26 08 2014
“On Amendments to Parts One and Two of the Tax Code of the Russian Federation (taxation of the income of controlled foreign companies and profits of the…
09.10.2014
Russia prepares law to fight against off-shore structures
In its report to the State Duma of 23/10/2014, the Governement of the Russian Federation has finally supported the newly amended Bill of the Federal Law “On Amendments to…