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Residence test for tax purposes and remittance basis principle

The French High Tax Court (Concil of State) ruled on the impact of the regime of the ‘remittance basis’ on the quality of resident within the meaning of the Franco-British convention. CE 27 juillet 2012 n° 337656 et 337810, 9e et 10e s.-s., min. c/ R. Tax treaties, when they […]

J2M, Paris Law Firm

J2M, Paris Law Firm

Cannes Luxurious Residence – L’Elegante

Cannes is eminently fortunate to enjoy an ideal climate and exceptional location. The city has been synonymous with “the sweet life” since the Belle époque period at the turn of the century when it was one large garden dotted with villas. The film festival with its legendary bay closed off by two […]


French tax credit relating to foreign source income

Two recent decisions of the State Council shall specify the method of calculating the tax credit equal to the French tax attributable to income of German and American.  Since the late 1980s, the tax treaties signed by France based, for the elimination of double taxation of income previously subject to […]

J2M, Paris Law Firm

J2M, Paris Law Firm

Luxury real estate: buyers more cautious

The real estate is not totally uncorrelated to the stock market. Beautiful Parisian apartments could become more accessible to French buyers, in an arbitration fast their foreign owners. While the real estate of prestige strengthened its safe haven status in times of debt crisis, it is not totally uncorrelated to […]


The British are back to France

The British now prefer France to Spain, when buying a second home. The Hexagon has become the subject of the country preferred English, Scots and Welsh more, says a study published Monday, September 26 in London by the real estate group Savills and the HomeAway website. Our neighbors across the […]

J2M, Paris Law Firm

J2M, Paris Law Firm

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 […]


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 […]


J2M, Paris Law Firm

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 […]


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 […]

J2M, Paris Law Firm

J2M, Paris Law Firm

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 […]