Taxation in France

French tax law advice for international individuals, professionals and businesses

taxation-in-franceMoving to France, working in France, investing in French property, or establishing a business in France can create important tax questions. The relevant issues of taxation in France may involve tax residence, income, assets, professional activity, company structure, investment arrangements, reporting obligations, or communication with the French tax authorities.
J2M is a Paris-based French law firm advising international individuals, professionals, entrepreneurs, investors, families and businesses on French tax matters. The firm’s approach is designed for clients whose personal, professional or business circumstances connect France with another country. We help you understand the legal issues, assess the available options and identify the appropriate strategy for your situation.

French taxation should not be considered separately from the wider project. A move to France may affect both personal and professional taxation. The creation of a French company may raise questions about the founder’s activity, remuneration, ownership, financing and place of management. An investment may require a coordinated review of the asset, the investor, the structure and the intended use. J2M considers these connections when they form part of the same legal project.

How J2M assists with taxation in France

J2M advises clients, prepares legal strategies and applications, and represents them where appropriate. The scope of assistance depends on the facts, documents and procedure involved. It may include an initial assessment, a review of the relevant tax position, preparation for discussions with the authorities, assistance during a tax procedure, or advice on a tax dispute strategy.
French tax matter How J2M may assist with taxation in France
Tax residence in France Reviewing the circumstances relevant to a person’s connection with France and identifying the principal issues requiring further analysis.
French tax filings Helping clients understand the legal and procedural context of their filing obligations and the information or documents that may be relevant.
Tax audits Assessing the procedure, clarifying the issues raised, preparing a response strategy and assisting with interactions with the French tax authorities.
Tax adjustments Reviewing the proposed or notified adjustment, identifying the central arguments and considering the appropriate next steps.
Tax representation Preparing the legal position and representing clients before the relevant French authorities where appropriate.
Tax litigation Assessing the dispute, developing a coherent argument and considering the available procedural and litigation strategy.
Business and investment projects Coordinating French tax questions with corporate structure, investment, relocation and immigration issues when they are interrelated.

Tax residence and relocation to France

International relocation often raises questions about when a person may become connected with the French tax system and how their personal, family, professional and financial circumstances should be assessed. The answer cannot be determined from nationality alone. It may depend on the client’s actual situation, intended timeline, family circumstances, professional activity, assets and links with other countries.
J2M can help clients identify the facts and documents that are important to the analysis of their French tax position. This may be relevant to professionals, entrepreneurs, investors, retirees and families planning to establish themselves in France, as well as to people who are already living in France and need to review their circumstances.
Where relocation also involves a visa or residence permit, a professional activity or the creation of a French company, the tax analysis may need to be coordinated with the rest of the project. J2M’s wider practice in and allows these connected questions to be considered together when appropriate.

French tax filings and compliance questions

Tax filings can be difficult for international clients when their income, assets, companies or investments are connected with more than one country. Questions may arise about the information to report, the documents to retain, the relationship between personal and business activity, or the way a change in circumstances should be explained to the French tax authorities.
J2M helps clients place these questions in their wider legal context of taxation in France. The purpose of an initial review is to understand the client’s situation, identify the principal risks or uncertainties, and determine which steps should be taken first. Depending on the matter, another professional such as an accountant or notary may also need to be involved. J2M can help identify when coordinated advice is appropriate.

French tax audits and tax adjustments

Receiving a request or notification from the French tax authorities can be unsettling, particularly when the client is unfamiliar with French tax procedure or is managing a cross-border situation. A tax audit or proposed adjustment should be approached methodically. The relevant documents, facts, chronology and correspondence need to be reviewed before deciding how to respond.
J2M assists clients in assessing the procedure and putting it into perspective. The firm can help consider the underlying questions raised by the tax inspector, the actions that may be required, the documents that should be prepared, and the likely direction of the procedure based on the information available. The objective is to develop a clear and proportionate response rather than reacting to an isolated request without understanding the wider context.
For specific assistance with an ongoing or anticipated procedure, see J2M’s page on .

French tax disputes and tax litigation strategy

A disagreement with the French tax authorities may require more than a technical response. The client may need to decide whether to challenge the position taken, how to present the relevant facts, which arguments deserve priority, and what procedural steps should follow. The appropriate approach depends on the nature of the issue, the stage of the procedure, the documents available and the client’s objectives.
J2M can assess the overall situation and help devise a tax litigation strategy. This may include reviewing the authority’s position, analysing the available arguments, preparing a response or submission, and considering representation before the relevant authorities or other appropriate forum. The firm’s director, Jean-Jacques Michallon, is a former tax inspector. This experience provides an informed perspective when advising clients on French tax procedures, tax-related risks and interactions with the French tax authorities.

French taxation for businesses, entrepreneurs and investors

French taxation may be closely connected to the legal structure and operation of a business. International clients may need to consider the relationship between a French company, a foreign company, a branch or subsidiary, the founder or investor, and the activity carried on in France. Corporate reorganisations, acquisitions, real-estate investments and changes in ownership may also create tax questions that should be identified at the planning stage.
J2M advises international entrepreneurs, business owners, investors, professionals and companies on the legal aspects of projects connected with France. The firm can coordinate corporate and tax considerations where they form part of the same matter, while helping clients determine when an accountant, notary or other specialist should be involved. For more information, visit the page on .

Why contact J2M about French tax law?

J2M works with clients in France and internationally. Consultations are available primarily by videoconference, and communications can be conducted in English or French. Documents can be exchanged securely online, allowing many matters to be managed without the client travelling to Paris. In-person meetings can also be arranged in Paris when necessary.
The firm begins by understanding the wider project and the client’s objectives. This includes considering the relevant personal or corporate facts, nationality, family circumstances, professional plans, assets, intended timeline and current situation. Once a matter is opened, J2M explains the procedure, the documents required and the next steps, and keeps the client informed of significant developments.
Every French tax situation is fact-specific. The appropriate analysis and strategy depend on the client’s circumstances, the documents available, the applicable procedure and, where relevant, the relationship between French law and the law of another country.

Start with a consultation about taxation in France

If you are moving to France, working or investing in France, establishing a business, reviewing your tax residence, responding to a French tax audit, or considering a tax dispute, contact J2M to describe your situation and intended timeline.
J2M will explain the most relevant options and the appropriate next step. or .

Important: This page provides general information and does not constitute legal or tax advice. A qualified professional should assess the specific facts and documents of each situation.