income tax


Pursuant to Article 155 B of the French Tax Code, employees and company executives coming to France as expats to take up employment in a company based in France, are elligible to a specific Tax Exemption that amounts to that offered in Tax Heavens. On the double condition of not having been fiscally […]

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 […]

Taxation on homes of Non French Residents repealed

The proposed surcharge for residential homes of the French living abroad and foreigner having second home or real estate investments in France, planned as part of the tax reform debate in Parliament, will be abandoned, said Saturday Thierry Mariani told AFP, Secretary of State for Transport . It was decided […]