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property prices are declining

Taxation preserved for a few months, lending rates still low and more reasonable prices, the lights are green for those with a real estate project. The property prices will drop? Buyers and sellers are wondering. In some French cities, the movement had already begun. But the capital was up this […]

J2M, Paris Law Firm

The rules for taxing non-resident partners of partnerships are set

1 – The issue of taxation of the results achieved in France by French partnerships whose partners are non-resident has, for fifteen years, generated some controversy between the advocates of corporate transparency that people wanted, basically, the non-resident partners are taxed in France if the company did not exist and […]


A range of fiscal measures to stabilize public finances of France

On 24 August, François Fillon announced a range of fiscal measures to stabilize public finances of France. Some of these provisions have now been made official by publication in the Official Gazette of the second supplementary budget in 2011, others should follow. Changing the taxation of real estate gains, rising […]

J2M, Paris Law Firm

J2M, Paris Law Firm

The market for luxury real estate

The owners do not dream only of beautiful stones. The real estate of prestige attracts more and more professionals. Along with “historical” as the group Féau Daniel, established in 1945, and Emile Garcin, a few years later, arise new, tight under the banners of franchisors to international names reassuring for customers able to […]


Real Estate: Luxury knows no crisis

The network specialized in properties and luxury apartments, released  in the second quarter 2011 total sales of 131 million euros. A result greater than 65% compared to 2008, “the record year for luxury real estate in France,” said Sotheby’s. The market for luxury real estate in France found an even […]

J2M, Paris Law Firm

J2M, Paris Law Firm

Real estate market: a future in the light of the Finance Act 2012

Real estate market: a future in the light of the Finance Act 2012 The real estate market is at a turning Ile, announced solemnly experts. Still, it should not take it to the wall … While real estate has become the “vault” of the French – i.e. the safe haven […]


The Real Estate Market outlook for 2012

What are the prospects of  the real estate market in this fall 2011?  This question is harassing the real estate industry which tries to find answers. A first in any case: the crisis of sovereign debt this summer and the financial tsunami we are experiencing has already forced the professionals […]


J2M, Paris Law Firm

How to devise new tax planning strategies

Modification of the ISF, abandonment of the tax shield, tightening on gifts and estates, tax increases on important life insurance contracts, setting up an Exit Tax : before leaving for recess , deputies and senators adopted the bill amending the taxation of wealth. While some cogitate on new tax planning strategies that will […]


French ZERO INTEREST LOAN FOR EXPATS

The PTZ Plus was also planned for the French overseas! Indeed, in order to benefit from this aid scheme, the suitor must report their income (reference taxable income) for the year N-2. For expatriates, it is possible to introduce a tax notice issued by a foreign tax administration or a […]


J2M, Paris Law Firm

French Research Tax Credit

The Minister of Economy, Finance and Industry and the Minister of Higher Education and Research presented a paper on the review of the research tax credit (CIR). Private Research and development (R & D) is a key factor for increasing business productivity, exports and business results. Thus, CIR is one of […]