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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February 3rd 2023
There has been a substantial change in the declaration
requirements by owners (including usufruitiers) for French
properties owned as secondary residences or rented out. The
definition includes licenses, commodats etc.
Many non-resident...
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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
How is the EU Succession Regulation (EU)
n°650/2012 applied in France? Good question.
Ten years after its publication and eight years after its coming
into force, the actual application of the EU Succession Regulation
can still be uneven in...
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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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