Taxation

3rd Dec 2024

Social Charges on Pension Income 2025

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

28th Nov 2024

Undeclared Income and Foreign Bank Account

A UK national who failed to declare their full income, or a foreign bank account, is ordered to pay arrears of tax and a penalty.

31st Oct 2024

France's 'Exit Tax'

What is the 'exit tax' and who is liable?

12th Oct 2024

French Budget 2025

The government unveiled its finance bill for 2025 this week, but without a parliamentary majority just how much of it will pass into law remains uncertain.

10th Oct 2024

Successive Sale of Principal Residences

Does the sale of several main homes in quick succession invalidate the capital gains tax exemption?

28th Sep 2024

Income Tax Refunds and Payments 2024

Income tax reconciliations for millions of households began this month.

24th Sep 2024

Death in France - Recovery of Social Benefits

Beneficiaries of an estate in France can face a bill for social benefits and residential care services received by a deceased person.

12th Sep 2024

How to Reduce the Cost of an Inheritance - Part 1

By the standards of many other countries inheritance tax in France is high, so taking advantage of the options available to reduce the tax is essential for many international owners.

9th Sep 2024

Local Rates Bills 2024

The overwhelming majority of councils have decided not to impose an increase in the local rates this year.

26th Aug 2024

Valuation of Effects for Inheritance Tax

What are the rules concerning the valuation of personal and household effects for French inheritance tax?