By

Benjamin A. Kergueno
financement
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...
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Italie-europe-fiscalite
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...
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Property-Taxes-in-Paris
From stamp duties to other fees, buying in the City of Lights has many costs Every week, Mansion Global poses a tax question to real estate tax attorneys. Here is this week’s question. Q. I’m thinking of living my dream of moving to Paris. What are property taxes like there? A. Paris may be a...
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brexit-3
Following the British referendum on 23 June 2016, when the United Kingdom voted to leave the European Union, exit from the EU is planned for 30 March 2019. Brexit negotiations between the European Union and the United Kingdom are currently underway. These negotiations include establishing a transitional period so that the United Kingdom can continue...
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French-Property-Tax-IFI
The property tax regime implemented as of 1 January 2018, by the Finance Act for the year 2018, had already been the subject of additional clarifications by administrative doctrine (BOFIP) on June 8 2018. However, the legislator has taken note of some legal uncertainty regarding the legal regime of the IFI. The legislator has decided...
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trust-2019
The trust is a singular institution, which could be defined as a set of legal relationships, based on trust (Trust in English meaning confidence). This institution has caused some difficulties for French law, indeed there is no similar institution under French law, as it is a purely Anglo-Saxon creation. Although we often equate Trust with...
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Withholding-Tax-attorney-counsel
“Withholding tax” (in French, PAS – prélèvement à la source) came into effect on the 1 st of January 2019. This is not a new tax, but the new mechanism for collecting tax on the income received by taxpayers. This great novelty aims to adapt to the lives of taxpayers (birth, marriage, PACS, death…), so...
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french-villa
We take the hypothesis of a property that was built more than 5 years ago. I The various taxes related to the acquisition of the property : When acquiring the property, it’s necessary to pay transfer fees: The amount of the fees (notary fees and stamp duties) is divided into several fees collected by the State and...
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ISF-IFI
Deduction of the ISF liability modified by the implementation of the IFI. French tax residents within the meaning of article 4 B of the CGI (General Tax Code), whose taxable assets in respect of the solidarity tax on wealth, were greater than 1.3 million euros, were liable to pay tax to the ISF. As their...
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Airbnb-Paris
Convictions of dishonest proprietors are multiplying in the capital. And the fines are big. According to figures from the city of Paris, a little over 1.48 million euros in fines were handed down to individuals brought to justice by Paris City Hall between 1 January and 5 November 2018. The amount of these convictions already...
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