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

Deduction of the ISF liability modified by the implementation of the IFI. French tax residents within the meaning of article 4 B of the CGI (General Tax Code), whose taxable assets in respect of the solidarity tax on wealth, were greater than 1.3 million euros, were liable to pay tax to the ISF. As their...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