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This page is intended to keep our nonresident contacts informed of pertinent legislative developments or new legal precedents concerning international affairs which may impact their operations and require preemptive action.

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31 news

Simplified personal income tax reporting requirements for nonresidents

Monday 25/04/2016
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 ...
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The repeal of Article 164 of the General Tax Code on flat-rate taxation of nonresidents having a home in France by the amending finance law for 2015.

Friday 15/04/2016
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 ...
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Reminder: Territoriality of inheritance tax (France)

Wednesday 16/09/2015
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.           ...
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Reminder: How tax conventions work

Wednesday 16/09/2015
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 ...
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No accumulation of social contributions on income derived from capital for persons affiliated to a social security scheme abroad with the French social security contributions: the Conseil d'Etat i

Thursday 20/08/2015
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 ...
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Taxation of non-residents: France sanctioned by the ECJ concerning the payment of social contributions by non-residents

Tuesday 18/08/2015
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 ...
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