13 01 2016
Under Article 155B of the French Tax Code, expatriates can benefit from a special tax regime whereby employees and executives recruited from abroad to work in a corporation established in France can obtain a partial tax exemption on their remuneration.
13 01 2016
In 2010, the tax authorities of Germany and Switzerland concluded an agreement on the taxation of severance payments. The agreement was based on Article 26 par. 3 of the Double Taxation Treaty between the Germany and Switzerland, and had the intention to complement the rules in Article 15 of the Double Taxation Treaty.