Foreign companies and the financial liability of partners: an essential criterion for assessing tax treatment in France
Published on :
21/11/2025
21
November
Nov
11
2025
In an unprecedented decision ruling on the merits of the case (Conseil d’Etat, 8th and 3rd Chambers combined, November 12, 2025, 502894), the Conseil d’Etat (Supreme Court) equated a Californian LLC with a French SAS, considering that the limitation of the financial liability of the partners to the amount of their contributions was an essential criterion to be retained, even though Californian law provided for great flexibility in management or statutory causes.
This decision will have an impact on the methods used to determine capital gains on real estate realized in France by foreign LLC-type companies.
History
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Foreign companies and the financial liability of partners: an essential criterion for assessing tax treatment in France
Published on : 21/11/2025 21 November Nov 11 2025Firm News
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