BOFiP News: Stock Buyback Tax, BSPCE, CIR, and Article 150-0 B ter

BOFiP
Written by Paul Mispelon

In mid-August, the following BOFiP notices were published:

  • the tax on share buybacks (link to the BOFiP)

  • Changes to the BSPCE regime under the 2025 Finance Act (link to the BOFiP)

  • The CIR, the collection tax credit, and the innovation tax credit, to reflect the changes in the 2025 Finance Act (link to the BOFiP)

  • Article 150-0 B ter, in order to reflect the CJEU judgment of September 18, 2019, and the amendments to the 2024 Finance Act concerning eligible private equity vehicles (link to the BOFiP).

This legal watch provided by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can stay legal watch subscribing to the newsletter via this link.

Paul Mispelon
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