According to Article 4 A paragraph 2 of the General Tax Code (GTC), nonresidents are liable for income tax on their income from French sources, subject to a sliding scale and the household income splitting system.   Article 197 A of GTC specifies that for nonresidents, income tax cannot be less than 20% of the net taxable income from French sources (or less than 14.4% of the net taxable ...

Article 164 of the General Tax Code (GTC) stipulated that nonresidents who owned one or more homes in France were subject to income tax on a flat-rate basis of 3 times their real rental value, unless the income they received from French sources was below the amount of this basis, in which case the amount of this income served as a basis for the tax.   Furthermore, this tax could be excluded ...

Subject to the provisions of international tax conventions, are liable to the inheritance duty in France (Article 750 ter of the French tax code):   1.   All the movable or immovable property located in France or not, when the deceased had his tax domicile in France as defined by the provisions or Article 4 B of the French Tax Code.           ...

When a taxpayer derives income or owns assets in another country than his country of residence, there is a risk of taxation of the estate in both countries involved. Indeed, even when a tax convention exists, each state keeps its right to tax according to its own taxation rules unless the tax convention opposes it. International juridical double taxation can be avoided two ways: either some categories ...

By its decision of 27 July 2015 No. 334,551.20150727 , the Conseil d'Etat comes into line with the decision of 26 February 2015 of the ECJ that the persons affiliated to a social security scheme in a Member State of the European Union can not be subject in France to social security contributions on income from property   In this case, an employee of a Dutch company affiliated to the ...

In a judgment of 26 February 2015 , the ECJ decided that the CSG and CRDS are social security contributions and not taxes. Therefore, they fall within the scope of Regulation EC No 1408/71 and must therefore be recovered in the State where the taxpayer makes contributions to a social security scheme. Thus, foreign nationals residing in France who contribute to a foreign social security scheme are ...