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Post on tax law
taxation of property capital
The Franco-Monegasque Tax Treaty signed in Paris on 18 May 1963, no longer allows French nationals wishing to establish their tax residence in Monaco to be exempt from income tax in France. Article 7 of the said Treaty (amended by an addendum dated 26 May 2003) states that: “French nationals who move their domicile or...
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Rent-ou-part-of-your-tax-residence
Tax exempt furnished rentals? It can be done! But watch out, this does not apply to all taxpayers! You must be a French tax resident, because yes, in order to be able to benefit from the furnished rental tax exemption, you must rent out part of your principal residence; second homes are excluded from this...
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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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Tax representation  Brexit
Tax representation during a sale of property in France by a non-French tax resident. In France, when a non-French tax resident, within the meaning of Article 4 B of the General Tax Code, decides to sell a property held within the territory, he or she may be subject to the obligation to appoint a tax...
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The declaration of loan agreements in France
In France, any person (natural or legal) intervening either as a party or as an intermediary in the conclusion of a loan agreement, or the drafting of the deeds recording the same, are required to declare this to the tax administration. This obligation is recalled in Article 242 b) paragraph 3 of the General Tax...
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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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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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