The shares in a property company can be transferred in different ways (contributions, transfer, donation and transfer on death, etc.), as appropriate. We shall focus on the transfer of shares in a property company on death. It is necessary initially to understand when this transfer will occur. Since this is a transfer on death, the...Read More

The French Tax Administration (« DGFIP ») has opened up resources enabling taxpayers to determine how their local council taxes paid on their French homes and properties are calculated. For the record, French Property taxes are divided in two folds : the “Taxe Foncière” is paid by the owner or the landlord if any, and the “Taxe...Read More

Costituire una società in Francia può rivelarsi un’operazione complicata per la maggior parte delle persone, e ciò per varie ragioni. Lo scelto della forma giuridica In Francia sono possibili numerose forme giuridiche di società, le abbiamo classificate in due categorie: le società di persone e le società di capitali.   Società di persone Società di...Read More

Constituer une société en France peut s’avérer être une opération complexe pour un grand nombre de personne, et cela pour diverses raisons. Le choix de la forme juridique De nombreuses formes juridiques de sociétés sont possibles en France, nous les avons classées en 2 catégories : les sociétés de personnes et les sociétés de capitaux.  ...Read More

Within the context of anti-money laundering and combatting terrorism financing, numerous mechanisms have been implemented. An order dated 1st of December 2016 has reinforced these mechanisms. This order transposes article 30 of the Directive, dating from 20 May 2015 , which created a register for the beneficial owners of legal entities. This order instituted articles...Read More

Setting up a company in France can prove to be a complex operation for a large number of people, for various reasons. The choice of legal form Many legal forms of companies are possible in France, we have classified them into 2 categories: partnerships and companies based on capital.   Partnerships Companies based on capital...Read More

The law on the economic initiative of 1 August 2003 (Law No. 2003-721) led to the creation of Articles 787 B and 787 C in the CGI (General Tax Code). These new articles are intended to simplify and lower the cost of the transfer of a family business. This scheme called the “Dutreil Pact”, with...Read More

Legge di finanza per l’anno 2019 Il governo di Giuseppe Conte è riuscito a far approvare alla fine dell’anno 2018 (dopo alcune modifiche degli ultimi minuti per adeguarsi alle richieste delle alte autorità dell’Unione Europea) la legge di finanza per l’anno 2019[1]. Questa legge finanziaria è interessante perché molte disposizioni possono interessare gli espatriati, è...Read More

La loi de finance pour 2019 Le gouvernement de Giuseppe Conte a réussi à faire approuver en fin d’année 2018 (après quelques modifications de dernières minutes pour se mettre en conformité avec les demandes des hautes autorités de l’Union Européenne) la loi de finance pour 2019[1]. Cette loi de finance est intéressante car de nombreuses...Read More

2019 Budget Law At the end of 2018, Giuseppe Conte’s government managed to get approval (after some last-minute changes to comply with the demands of the highest authorities in the European Union) for their 2019 Budget Law[1]. This law is intriguing as many of its provisions may interest expats. For example, it states that retirees...Read More