The Assembly votes the "Ghosn amendments" for a tax domiciliation of the big bosses

National Assembly (illustration). – NICOLAS MESSYASZ / SIPA

From 250 million euros in turnover, French business leaders will now be required to be domiciled in France, after a vote of the National Assembly, Thursday, echoing the case of
Carlos Ghosn.

The measure will apply according to tax treaties with third countries, "there will be no double taxation", specified
the Minister of Action and Public Accounts Gérald Darmanin.

"About 1,500 leaders are concerned"

"With this threshold of 250 million, 765 companies and about 1,500 leaders are concerned. The vast majority pay their
taxes in France, but a small part no and this will help settle this. The draft finance law for 2020 initially set the threshold at one billion euros, but the government was in favor of the amendments brought by the PCF, the PS, the Rogue and the MoDem to apply the rule of 250 million dollars. business.

The tax domiciliation in France of the big bosses of French companies was "a promise of the President of the Republic during the big debate", after the crisis of "yellow vests", recalled Gerald Darmanin.

Carlos Ghosn was no longer a tax resident in France since 2012

Socialist Christine Pirès Beaune welcomed this measure which was "announced by the government at the end of 2018 following the case of Carlos Ghosn and the discovery of his tax domicile in the Netherlands since 2012". This will "give a good image of what should be a leader of a French company," said MoDem MP Jean-Paul Mattei, one of the inspirers of these amendments following his report co-signed with Eric Coquerel ( LFI) on the universal tax.

This measure echoes the case of the former head of Renault and Nissan Carlos Ghosn, who was no longer a tax resident in France since 2012, according to the press, and whose trial is scheduled to open next April in Japan. four charges, including "aggravated breach of trust".



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