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France: bill on taxation of income from online transactions presented to senate

On 29 March 2017, a bill to amend the tax regime for income from online transactions was presented to the senate.

The bill includes the following main proposals:

  • The introduction of a flat-rate rebate of €3,000 for revenues from digital platforms
  • An adjustment to the new disclosure requirements for platforms that have been online since 2017
  • A new definition of the automatic declaration, also called déclaration automatique sécurisée (DAS) in French, of the revenues received by users of online platforms, which should apply from 2019
  • A possibility of a "tax refund for collaborative platforms"

The passage of this bill is dependent on the result of upcoming parliamentary elections.

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