Taxation

27th Mar 2023

Fiscal Agents and Non-Residents

Demands are growing to ease the rules on capital gains tax assessments.

23rd Mar 2023

How to Disinherit a Child (Pt 1)

A recent case in the French courts illustrates the steps that can be taken to disinherit a child.

21st Mar 2023

Taxe Fonciere Relief for Older Persons

The rules granting certain older persons relief from the taxe foncière have been eased.

15th Mar 2023

French Income Tax Dates 2023

The French government have announced the income tax return dates for 2023.

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.