The French Law Practice is dedicated to international private clients dealing with France and the UK


The French Law Practice dans l'Agefi Actifs

Dans son dossier spécial Expatriation fiscale, l'Agefi Actifs présente les condéquences d'une expatriation vers la Suisse, la Belgique ou le

Royaume-Uni. Caroline Cohen y livre un entretien..

Deadline postponed to 15th September 2012 for the Trustees disclosure obligation and the sui generis levy of 0.5%

The first rectified Finance Act for 2011 introduced a new penalizing regime of taxation for foreign Trust in France.

The French Tax Authorities (FTA) have now published a very short statement of practice (dated 18 July 2012 and realised on the 24 July 2012) providing a new deadline for 2012 in respect of the Trustees disclosure information obligation (1) and the sui generis levy of 0.5% for the Trustees (2).

New Capital Gains Tax Regime on French Real Estate

The new regime of capital gains tax on French real estate: what are the impacts for non-residents with a second home in France?

Second 2011 amended Finance Act dated 8 September 2011

Ruling on Trustees reporting obligations

First ruling from the French Tax Authorities in respect of the reporting obligations of the Trustees
More clarification?

The French reform of wealth taxation is now in force

The French Parliament adopted on 6 July 2011 a major reform of wealth taxation (Finance Act for 2011). Some deputies made a claim in front of the Constitutional Council considering that some articles were against the principle of equality of the taxpayers. However the Constitutional Council decided that the law did not contain any provisions against the Constitution.
The new law dated 29 July has been officially published on the 30th July and is now in force.

These publications are intended to provide general information and guidance only and are not intended to provide advice to any specific person.

You are recommended to seek professional advice before taking or refraining from taking any actions based on the contents of these publications.

Tax law is subject to change.