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  • The amendment repealing the flat-rate income tax on some non-residents

    The amendment repealing the flat-rate income tax on some non-residents (Articles 164 C & 197 A of the French Tax Code)  The Amending Finance Law 2015 repeals provisions regarding the flat-rate taxation of some residents of third countries who own one or more residential properties. This is to reflect decisions from both the Court of […]

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  • Adopting your stepchild

    French legislation knows two different kinds of adoptions: One where the blood parent is deprived of any right on his child, where all links between the child and his biological family end; One where, in the contrary, the child meets two families: his biological one and his adoptive one. Both have rights on the child, […]

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  • Buying and selling a vineyard in France

    The particularities of purchases in the wine sector are not well known, especially to foreign investors. Let’s take a quick insight into this sector that is so sought-after, especially after some substantial changes were made by the last agricultural law. The last three years have been rich with viticultural purchases… Château Beychevelle, Château Lascombes, Château […]

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  • Trust in France – Part 3

    French Wealth Tax on Trusts Our first article of this « Trust-Trilogy » started out by stating that in 2011, France defined trusts for taxation purposes only. The article also gave the main terminological basis of trust. Our second article detailed this new taxation on estate planning (gifts and successions). In this article we will […]

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  • TRUST – Part 2

    Trust & estate planning   As you may recall our first article of this « Trust-Trilogy » started out by stating that in 2011 France defined trusts for tax purposes only. The article also gave the main terminological basis of trust. Today let’s take a more detailed look at the new tax implications on your estate planning. […]

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  • Exit tax

    Leaving France? Be cautious, you may be subject to exit tax on your intangible personal property…   In 2011 an exit tax was put in place to curb tax relocations before the disposal of financial investments. Amended in 2014, the taxpayers concerned are those transferring their tax residence outside France as of 3 March 2011. […]

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  • New measures for non-French resident taxpayers on their French income

    The French administration currently applies specific measures for non-French residing taxpayers on their income of a French source. Currently said measures, that are thought to be unjust, are under the spotlight of the European Commission and the European Court of Justice. 2015 may bring advantages for non-residents, and claims for unrightfully paid tax may be […]

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  • Trust in France – Part 1

    Trust is a widespread institution in foreign legal systems, especially in Anglo-Saxon law, but unknown in French civil law.             However in 2011, France defined trust for tax purposes only.   Trusts are characterised in so much as that property is divided between the legal ownership (‘propriété juridique’ given to the trustee of the trust […]

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  • French & UK Capital Gains Tax & Social charges

    What to know about double taxation… The French & UK Tax treatment of capital gains & social charges On the sale of a French property: Gains made from the sale of a property situated in France are liable for French Capital Gains Tax (CGT) + French ‘prélèvements sociaux’. Therefore a UK resident selling a property […]

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  • Inheritance planning New inheritance rules under EU Regulation of July 4th 2012

    … or potentially, the key to put your mind at rest For those of you with international profiles – living abroad, or who own assets abroad – new EU measures represent a major step forward for your estate planning. And this will apply from August 17th, 2015.   Under current French inheritance law French inheritance […]

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