Taxation

28th Nov 2023

Dividends – Revenue or Capital Income?

A court rules on whether dividends are revenue or capital income and the resulting tax implications.

21st Nov 2023

Capital Gains Tax on Studio Sale

An owner contests the imposition of capital gains tax on the sale of their studio annex.

15th Nov 2023

Tougher Taxation of Holiday Lettings

The government has launched the first phase of a recalibration of the tax breaks on holiday lettings.

24th Oct 2023

Court Rules on European Succession Regulation

The European Court of Justice has made a ruling on the right of third country nationals to choose the law that applies to their succession.

21st Oct 2023

The Return of the Native

As a result of wealth tax reforms introduced by President Macron, the wealthy are returning to France.

19th Oct 2023

Empty Homes Taxes in France

France applies a tax on empty homes, so how does it work?

12th Oct 2023

How to Disinherit a Child – Pt 2

The difference between the theory and practice of enforced heirship in France.

2nd Oct 2023

Capital Gains Tax on Holiday Homes

The French government is considering easing capital gains tax on the sale of second homes and increasing taxation on holiday lettings.

21st Sep 2023

Income Tax in France 2024

The government has announced that next year income tax bands will rise in line with inflation, so what does it mean?

8th Sep 2023

Principal Residence and French Succession Laws

A recent case in the French courts examined the application of French succession laws on those who die outside of France.