Christophe Denny

In France, losses incurred by a company in a given fiscal year can be carried forward to offset profits in subsequent years, without time limit.

On 22 December 2022, France and Switzerland reached an agreement on the taxation of home office income.

In principle, every employee recruited from abroad to take up a position in France is affiliat­ed to the compulsory French social security schemes for basic and supplementary retirement pension insurance.