An article L. 312-4-1 is added to Section 2 of Chapter II of Title I of Book III of the Code de l’entrée et du séjour des étrangers et du droit d’asile (CESEDA): Art. L. 312-4-1. CESEDA : « The long-stay visa is issued automatically to British nationals who own a second home in France. They...Read More

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...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

Homeowners in France: should you pay the 3% tax? All legal entities that — directly, indirectly or through an intermediary entity — hold one or more properties situated in France must pay an annual tax equal to 3% of the property market value. This applies to entities such as French and Monaco SCIs as well...Read More

French legal interest for 2016 : The french legal interest applicable for 2016 has been set at the following amounts by the French Government : – 4,54 % for claims between individuals – 1,01 % for claims between professionals Download the PDF document : ARRETE DU 23 DECEMBRE 2015  Read More

French wealth tax for non residents to be applicable for assets above 2,7 millions euros. Do you hold assets in France for a value above 2,7 millions euros ? If so, you would be well advised to read on : Download the PDF DOCUMENT : WEALTH TAX DECLARATION 2725 FOR ASSETS ABOVE 2,7 MILLIONS EUROS Download...Read More

The capital gain rate 33,1/3 % is not applicable to Swiss residents, French Highest Court says. The Conseil d’Etat ruled on November 20th, 2013 that the article 15-4° of the Swiss-French Tax Treaty denies the French Tax Collection Center to apply the capital gain rate 33,1/3 % to the swiss residents. The capital gain rate...Read More

French legal interest for 2015 : The french legal interest applicable for 2015 has been set at the following amounts by the French Government : – 4,06 % for claims between individuals – 0,93 % for claims between professionals Download the PDF document : ARRETE DU 23 DECEMBRE 2014  Read More