The law on the economic initiative of 1 August 2003 (Law No. 2003-721) led to the creation of Articles 787 B and 787 C in the CGI (General Tax Code). These new articles are intended to simplify and lower the cost of the transfer of a family business. This scheme called the “Dutreil Pact”, with...Read More

Legge di finanza per l’anno 2019 Il governo di Giuseppe Conte è riuscito a far approvare alla fine dell’anno 2018 (dopo alcune modifiche degli ultimi minuti per adeguarsi alle richieste delle alte autorità dell’Unione Europea) la legge di finanza per l’anno 2019[1]. Questa legge finanziaria è interessante perché molte disposizioni possono interessare gli espatriati, è...Read More

La loi de finance pour 2019 Le gouvernement de Giuseppe Conte a réussi à faire approuver en fin d’année 2018 (après quelques modifications de dernières minutes pour se mettre en conformité avec les demandes des hautes autorités de l’Union Européenne) la loi de finance pour 2019[1]. Cette loi de finance est intéressante car de nombreuses...Read More

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...Read More

Chaque semaine, Mansion Global pose une question fiscale aux avocats en droit fiscal. Voici la question de cette semaine. Q. Je songe à vivre mon rêve de déménager à Paris. Comment sont les taxes foncières? R. Paris est peut-être une destination de rêve, mais cela a un coût. Les impôts en France sont élevés et...Read More

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...Read More

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...Read More

Suite au référendum britannique, en date du 23 juin 2016, il a été décidé de la sortie du Royaume-Uni de l’Union Européenne, cette sortie est annoncée pour le 30 mars 2019. Des négociations entre l’Union Européenne et le Royaume-Uni sont actuellement en cours, au regard de la sortie du Royaume-Uni de l’UE. Ces négociations portent...Read More

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...Read More

Il trust è un’istituzione singolare che potrebbe definire si come un insieme di relazioni giuridiche, fondate sulla fiducia, (Trust in inglese significante fiducia). Questa istituzione ha dato alcune difficoltà al diritto francese, difatti non esiste di istituzione simile in diritto francese, si tratta là di una pura creazione anglosassone. Così spesso si assimila il Trust...Read More