Articles
Articles in ‘International’ Category
In 2011, France introduced a special tax regime and reporting obligations applicable to non-French trusts. The concept of trust is alien in France and is often associated with fraud and tax evasion. The legislation…
A reduced social charges rate of 7.5% (instead of 17.2%) generally applies to EU taxpayers selling French real estate at a profit. This is mainly due to the provisions of the EU Regulation on…