April 20th 2023
I wrote in February warning individuals who own secondary
residences in France about the declarative changes relating to the
ownership of French secondary residences this year - usufructuaries
included. the taxe d'habitation (occupier's rate) has...
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February 9th 2023
France: Proof of the taxpayer's affiliation with a
foreign social security regime required to benefit from the
exemption of social surtaxes; the position post Brexit
The Tax Court of Appeal of Versailles emphasized in a
recent judgment of...
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February 7th 2023
A recent decision of the Cour de Cassation confirms that a
usufruit granted out of a usufruit possessed by
an individual donor can only extinguish on the death of the donor,
not by reference to the death of the donee under art. 617 Code
civ.
This...
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May 5th 2022
On 30th March 2022, the French tax
administration published a deceptively short notice that it had
updated its two existing instructions (its
doctrine not a guideline) regarding the reporting obligations of
Trustees under Article 1649AB CGI...
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April 22nd 2022
Following on from recent
posts on the application of the Succession Regulation (EU) n°
650/2012 to English and Jersey successions in France by reference
to the law of the deceased's nationality or of habitual
residence.
The CJEU handed down...
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April 20th 2022
La mise en application du Règlement (EU) n°650/2012
Dix années après sa publication, et huit années après son entrée
en vigueur, la mise en application du dispositif du Règlement
successorale Européenne prévue semble toujours ...
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February 8th 2022
It is not a birthday to forget,
certainly with a 20.000€ penalty for each default in
declaration.
This concerns British trustees, especially with the constant and
continuing movements of individual beneficiaries and settlors
between the...
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October 25th 2021
This is further to my other articles on the subject posted
here, on Linked In and elsewhere.
Given the pre-Brexit tax changes in France extending the
equivalent of their charitable exemptions for succession duty,
"under the cosh" of CJEU...
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