The creation of a register of companies in UK On the first of May 2018 an amendment was passed by the British parliament to allow the creation of a register of companies and other entities established in the islands (Cayman Islands, British Virgin Islands or Turks and Caicos Islands…) as well as in the Caribbean....Read More

In Francia, se impegnate delle spese per effettuare dei lavori di economia di energia voi potrete sotto certe condizioni beneficiare di un credito di tassa. Questo dispositivo chiamato CITE ” Crédit di tassa Transizione Energétique ” (crédit d’impôt sur la transition énergétique) è applicabile sotto certe condizioni : Il vostro alloggio deve essere stabilito in France (Francia metropolitana o...Read More

In France, if you incur expenses to perform energy saving works you may under certain conditions receive a tax credit. This possibility called CITE (« Credit d’Impôt Transition Energétique » – “Energy Transition Tax Credit”) is applicable under certain conditions: Your home should be established in France (Metropolitan France or DOM); It should be your...Read More

En France, si vous engagez des dépenses pour effectuer des travaux d’économie d’énergie vous pourrez sous certaines conditions bénéficier d’un crédit d’impôt. Ce dispositif nommé CITE « Crédit d’Impôt Transition Energétique » est applicable sous certaines conditions : Votre logement doit être établi en France (France métropolitaine ou DOM) ; Il doit s’agir de votre...Read More

L’IFI L’imposta sulla ricchezza patrimoniale L’IFI, granda riforma dell’anno 2018, viene sostituita l’ISF (Imposta di solidarietà sulla fortuna) riguarda tutti i contribuenti (persone fisiche), che ha una ricchezza tassabile (che definiremo in seguito) è superiore a 1,3 milioni di euro, vi riccordiamo que le soglie dell’IFI stanno erano i stessi cher per l’ISF. Tutti contribuenti...Read More

THE WEALTH TAX 2018 – IFI The IFI, major reform of the year 2018, replace the ISF “Solidarity Tax on Wealth” concerns all taxpayers (natural persons) whose taxable wealth (which we will define later) is greater than 1.3 million euros, we remind you that the thresholds of the IFI and the ISF are unchanged. All...Read More

La rectification du prix de vente par le fisc est recevable devant les tribunaux La Cour de Cassation vient récemment de statuer sur le non-renvoi d’une QPC « Question Prioritaire de Constitutionnalité » auprès du Conseil Constitutionnel, portant sur l’article 17 du LPF « Livre de Procédure Fiscal » qui serait en contradiction avec certaines dispositions du CGI « Code...Read More

In real estate, “bargains” are not uncommon. Professional transfer, divorce, family drama … busy sellers are often forced to sell off their property. For the benefit of the purchaser who seized the opportunity. Problem: the “good deal” awakens sometimes the interest of the taxman who can initiate a procedure of rectification of price or recovery...Read More

French income tax for non-residents Non-residents who earn rentals income from a property they own in France are liable in France to pay income tax on the net proceeds of that activity. In practice, a minimum imposition of 20% applies. Most non-residents benefit from a double taxation treaty, which grants partial relief against liability to...Read More

Visa applications for non-EU homeowners in France: liberate yourself for good French immigration law states that a temporary residency card of four years — known as the Carte Visiteur (Visitor) — can be granted to any foreigner who proves they hold sufficient earnings and assets, and who commits to not working in France. Earning of...Read More