A short summary with the official deadlines for submitting your various French tax returns for 2022: I – IRPP (French income tax) declaration (for income received in 2021): For residents of departments numbered 1 to 19 as well as for non-French tax residents (Zone 1): the deadline is 24 May 2022; For residents in departments...Read More

In France, under article 1605 of the general tax code, “all natural persons subject to housing tax for furnished premises assigned to housing, holding a television receiver or similar device allowing the reception of television for the private use of the household» on 1st January of the tax year is liable for the contribution to...Read More

At the outset, we recall that the concept of abuse of rights in tax matters is set out in Article L 64 of the LPF (Book of Tax Procedures) and in Article L 64 A of the LPF. Article L 64 of the LPF states that the tax administration has significant power, since it is...Read More

In French law, it is practically impossible to disinherit a child If the deceased had their habitual residence in France at the time of their death, the applicable law for the opening of the succession would be French law, in application of Article 720 of the Civil Code, which provides that, “Successions are opened by...Read More

The Franco-Monegasque Tax Treaty signed in Paris on 18 May 1963, no longer allows French nationals wishing to establish their tax residence in Monaco to be exempt from income tax in France. Article 7 of the said Treaty (amended by an addendum dated 26 May 2003) states that: “French nationals who move their domicile or...Read More

Tax exempt furnished rentals? It can be done! But watch out, this does not apply to all taxpayers! You must be a French tax resident, because yes, in order to be able to benefit from the furnished rental tax exemption, you must rent out part of your principal residence; second homes are excluded from this...Read More

Tax representation during a sale of property in France by a non-French tax resident. In France, when a non-French tax resident, within the meaning of Article 4 B of the General Tax Code, decides to sell a property held within the territory, he or she may be subject to the obligation to appoint a tax...Read More

At the beginning of the year, our office informed you how to apply the Council of State’s CZABAJ case law (dated 13 July 2016, Decision No. 387763) in the context of a tax dispute. If you would like to read our article on this point, please click on the following link: https://attorney-counsel.com/czabaj-application/ In this article,...Read More

In exceptional times, exceptional measures are required! As it stands, Article 790 bis of the General Tax Code currently provides that: Donations of sums of money that are made in a direct line over 3 generations (children, grandchildren, and great-grandchildren) are exempt from transfer tax for transfers of up to 30,000 euros, provided that this...Read More

In France, any person (natural or legal) intervening either as a party or as an intermediary in the conclusion of a loan agreement, or the drafting of the deeds recording the same, are required to declare this to the tax administration. This obligation is recalled in Article 242 b) paragraph 3 of the General Tax...Read More