Taxation

14th Mar 2023

Inheritance Fraud by Notaire

A notaire found guilty of a €1 million inheritance fraud has been given a 10-year prison sentence.

11th Feb 2023

Surtax on Second Homes

The proposed increase in the taxe d’habitation on second homes has been delayed until 2024.

26th Jan 2023

How to Transfer French Property to Children

Creating distinct legal interests in property is a common inheritance planning strategy in France, so how does it work?

11th Jan 2023

French Income Tax Exemption Thresholds 2023

The maximum income thresholds that apply before you pay French income tax in 2023 on 2022 income.

5th Jan 2023

Social Charges Pension Income Thresholds 2023

17.2% / 7.5%*In relation to investment/rental income and capital gains* a reduced rate applies to certain households, which we reviewed recently in our article Social Charges, S1s and Exemptions.As can be seen from the table, different rates of CSG apply on pension income

20th Dec 2022

Gift Tax in France

Although you are unlikely to be liable for gift tax at Christmas, there are a myriad of rules around making substantial gifts.

19th Dec 2022

Tax Credit for Gardening Services

Tax relief is available for those who need assistance with garden maintenance.

27th Nov 2022

Tax Levels in France

A new study compares the level of taxation in France with other countries in Europe.

22nd Nov 2022

Taxe d’Habitation on Second Homes

More councils have been given the power to impose a surtax on second homes, but it is a measure whose impact has to date been marginal.

10th Nov 2022

Social Charges, S1s and Exemptions

S1 holders and others are winning claims for exemption from social charges, but confusion about the rules continues to exist.