Category

Post on tax law
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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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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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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Brexit France Angleterre
The effects of Brexit on the transfer of shares in English companies held by French tax residents On 31 January 2020, the United Kingdom will leave the European Union, and a transition period should therefore begin, and continue on until the end of the year (2020). By leaving the European Union, the United Kingdom will...
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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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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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Estimate-your-french-Income-Tax
The French Tax Administration (« DGFIP ») has opened up resources enabling taxpayers to determine how their local council taxes paid on their French homes and properties are calculated. For the record, French Property taxes are divided in two folds : the “Taxe Foncière” is paid by the owner or the landlord if any, and the “Taxe...
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financement
Within the context of anti-money laundering and combatting terrorism financing, numerous mechanisms have been implemented. An order dated 1st of December 2016 has reinforced these mechanisms. This order transposes article 30 of the Directive, dating from 20 May 2015 , which created a register for the beneficial owners of legal entities. This order instituted articles...
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