On 13 November 2015, the French government submitted the Amending Finance Bill for 2015 to parliament. The bill includes a number of measures regarding dividend tax exemptions, including:
- The anti-abuse rule for dividends that was added to the EU Parent-Subsidiary Directive earlier in 2015 is transposed into domestic law ({News-2015-01-27/A/4- previous coverage}) - Under the new rule, France will not provide the participation exemption for dividends if connected with an arrangement or a seri…