By

Jessica Duterlay
taxation of property capital
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...
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Rent-ou-part-of-your-tax-residence
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...
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Tax representation  Brexit
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...
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Council of State's CZABAJ
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,...
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donations of money
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...
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The declaration of loan agreements in France
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...
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Taxation-gifts-company-France
It is not uncommon for a business corporation (subject to income tax or corporation tax) to make gifts (of any kind or “business gifts”) at the end of the year to thank its clients. These gifts are deductible expenses for this company as recalled in point 5 of article 39 of the CGI (French General...
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directive-ue-crise-sanitaire-Covid-19-3
A health crisis is currently affecting almost every country in the world. This unprecedented crisis, of exceptional gravity, makes it necessary to review certain mechanisms that have been in place for years. In 1994, Directive 94/19 was adopted by the European Parliament and the European Council, which concerned deposit guarantee schemes and had the undisguised...
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Transferring-you-Tax-Residence-outside-France
If you are a French tax resident (within the meaning of Article 4(B) of the French General Tax Code (CGI), and for various reasons (whether personal, professional or other) you decide to live abroad, remember you need to take certain steps to ensure that you don’t find yourself in an uncomfortable situation which could lead...
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2020-FISCAL-CALENDAR-France
A short summary with the official deadlines for submitting your various French tax returns for 2020: I – IRPP (French income tax) declaration (for income received in 2019): For residents of departments numbered 1 to 19 as well as for non-French tax residents (Zone 1): the deadline is 4 June 2020; For residents in departments...
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