Taxation

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.

28th Oct 2022

Taxe Foncière and Supplementary Levies

The 'taxe foncière' is the main local rates tax in France, which actually comprises several different levies.

29th Sep 2022

French Inheritance Tax Allowances for Disabled Heirs

More generous inheritance rights are available to beneficiaries of an estate who have a disability, but conditions apply.

20th Sep 2022

French Capital Gains Tax on Sale of Rental Property

What are the capital gains tax rules that apply on the sale of a furnished rental property?

16th Sep 2022

Tax Investigation and Change of Address Abroad

A US national escapes a tax demand as the tax notice was sent to his property in France.

13th Sep 2022

Wills in a Foreign Language

The French courts have toughened the test for the validity of a Will written in a foreign language of the testator.

6th Sep 2022

Income Tax Thresholds to Increase by 5%

Income tax thresholds in France will be increased by around 5% next year, in line with inflation.

3rd Sep 2022

French Income Tax Relief for Expatriate Executives

Partial relief from income tax is available to individuals who relocate to France to take up employment in a company based in France.

19th Aug 2022

Heir Hunters and French Inheritances

Notaires charged with dealing with a succession can resort to a costly genealogy search, sometimes with undue haste.

12th Jul 2022

French Capital Gains Tax on a Chambre d’Hôte

A couple who sold their chambre d’hôte fail to obtain full principal residence relief.