In-Kind Dividends and Capital Gains: Why Your Future Taxable Gain Is Determined on the Distribution Date (French Tax Law Analysis)
When a company receives shares as an in-kind dividend, the immediate accounting treatment may appear straightforward. The long-term tax consequences are not. A recent decision of the Paris Administrative Court of Appeal (Cour administrative d’appel de Paris, October 20, 2025, No. 24PA00354) clarifies a crucial issue under French tax law: What is the correct tax […]