By

Benjamin Kergueno
2021 FISCAL CALENDAR
A short summary with the official deadlines for submitting your various French tax returns for 2021: I – IRPP (French income tax) declaration (for income received in 2020): For residents of departments numbered 1 to 19 as well as for non-French tax residents (Zone 1): the deadline is 26 May 2021; For residents in departments...
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Short-term rentals and prior authorization regime
The law on the Modernization of the economy, law n ° 2008-776, dated 4th of August 2008 introduced changes to articles L 631-7 et seq. Of the construction and housing code. This law has had a considerable impact since it attributed a competence initially granted to the Prefect, to the mayor so that the latter...
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sci-vehicules-societe-featured
A lot has been written about this topic, and it deserves special attention. An SCI subject to income tax must carry out a civil activity. A civil activity is the opposite of a commercial activity; it is therefore necessary to not carry out an act of commerce. Article L 110-1 of the Commercial Code lists...
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application-Czabaj
How to make an application under Czabaj case law in a fiscal dispute? If a taxpayer (or his lawyer) decides to make a contentious claim, and his claim receives a rejection notification from the tax administration, the latter must indicate the means of appeal and deadlines for judicial recourse available to the taxpayer who has...
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taxman-watching
When the 2020 finance bill (No. 2272) was tabled last September in the National Assembly, one article from this bill was particularly noted: Article 57, and with good reason. This article, whose title appearing in the bill is: ” possibility for the tax and customs administrations to collect and use the data made public on...
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Maurel Report
On 1 March 2018, in plenary session, members of the European Parliament agreed on the draft European Parliament legislative resolution on the proposal for a Council Directive amending Directive 2011/16/EU as regards the mandatory and automatic exchange of information in the field of taxation in relation to cross-border arrangements that need to be declared. This...
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Obligations-corporate-accounts
In France, certain companies have an obligation to file their corporate accounts each year. This obligation applies to stock companies, for example of the type: SA; SAS; SCA; SASU, etc., pursuant to Article L 232-23 of the Commercial Code. The obligation also applies to limited liability companies, including EURLs, and SARLUs, pursuant to Article L...
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french-land-register-and-property-ownership-check
How to file a search with the French Land Register and how do I make a property ownership check ? The first step is to determine the plot number through the internet site: www.cadastre.gouv.fr It works with an address, but you won’t have any possibility to search with a surname. If you only look for...
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Registration of company securities
It is common that over a company’s lifetime changes to partners will occur and company shares are then sold. But what about the tax regime for the registration of these company securities and where are they registered. These different regimes are outlined in three parts below:  Share transfers Partner share transfers Transfer of partner shares...
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Automatic exchange of information
To date, 129 jurisdictions are participating in the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. http://www.oecd.org/ctp/exchange-of-tax-information/Status_of_convention.pdf This convention, which is part of the work of the OECD and the Council of Europe, aims at establishing cooperation in tax matters between different States and more specifically between the different jurisdictions, in order to fight...
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