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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 […]


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 […]


NON-RESIDENTS IN FRANCE – TAX COMPUTATION RULES

The State Council reaffirms that the non-resident partners of partnerships are taxed in France because of their participation in society and he said that the OECD model tax treaties do not object. The rules for taxing non-resident partners of partnerships are now described. The State Council reaffirms that the non-resident […]


The supplementary budgets for 2011

The text notably reduces the taxation of estate owning in favour of a heavier taxation on transfer of property, proceeds with the reform of the Wealth Tax and the removal of the tax shield. As originally planned by the Ministry of Budget, the law should yield nearly 200 million in additional revenue […]


Meeting of Heads of State and Government of the euro zone

The Minister of Economy, Finance and Industry presented a paper on the meeting of Heads of State and Government of the euro zone. The Heads of State and Government of the euro area and the institutions of the European Union met Thursday, July 21, 2011 to define a response to […]


HOW TO INVEST IN A TOURISM RESIDENCE

The four characteristics of this type of investment are: 1 – Buying a Home on the plan or nine built in a resort ranked 2 – Management of the property entrusted to a management company who will handle the lease of the property, maintenance, and will guarantee the collection of […]


INVESTING IN A TOURISM RESIDENCE – leaseback scheme

Such an investment can be summarized in four points: 1 / You buy a new home (or shots) in a tourist residence closed. 2 / You entrust the management of your property management company that takes care of everything (maintenance and rental of the property) and rent guarantees. 3 / […]


THE FUTURE OF FISCAL REPRESENTATION

The European Commission has, knowingly, introduced in 2007 a case against the only Portugal. Indeed, the case of France is very different. If there is unequal treatment in terms of real estate gains, it is in France, to the detriment of residents : n’acquittent non-resident taxpayers or the CGS or […]