March 5th 2020
Some care needs to be taken when purchasing an
old property in France, or for that matter selling it with a "vice
caché" which is undeclared.
The French cour de cassation has just confirmed an award of
demolition costs of €130,000 on a...
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January 30th 2020
This short note is designed to stimulate action from Financial
Institutions connected to Trusts with what are known as French
connections.
I am using English terminology to explain the position, but note
that the French terms are sometimes of a...
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January 22nd 2020
French domestic tax law requires that a pension (retraite) of
French source française - that is when the paying entity is
domiciled in France - is taxable in France when it is paid to
a non-resident.
So, in the absence of a Tax...
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January 10th 2020
Usufruits in France
The French notariat frequently propose an estate planning
structure to their clients known as a usufruit/nue-propriété
dismemberment so as to facilitate the transfer of a French
property to the next generation as a...
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December 30th 2019
Internet rentals of French property.
One of the issues alongside the GAFA Tax on such as Google
Amazon and Facebook was the simultaneous introduction of reporting
requirements for Internet Platform Operators enabling sales or
services to be...
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November 2nd 2019
Article 1 of the loi 2019-759 pf 24th July,
2019 instituted a tax on digital serviced known as the « GAFA
Gafa ») payable by the largest digital service operators.
France has forged ahead with a turnover tax ...
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October 23rd 2019
Firstly, the tax rates and social charges will change on certain
sales after the Brexit date, but worse, the notary will no longer
be able to file the capital gains tax return for the non-resident
vendor.
The followig analysis is siubject to any...
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October 22nd 2019
The new Withdrawal Agreement itself is now available in
full.
https://www.gov.uk/government/publications/withdrawal-agreement-and-political-declaration
The amendment to the Northern Ireland Protocol can be
found...
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