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...
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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...
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October 4th 2021
P Morgan was included in a
conspiracy to commit tax fraud in France in the Wendel case, pour
complicité de fraude fiscale par fourniture de moyens, simply for
having served as a financial intermediary and providing finance,
not providing any...
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September 14th 2021
I have already posted commentaries on the French prélèvement
compensatoire, which is designed to extend the effect of
French forced heirship rights over successions generally allowing a
clawback from French assets to the extent that a child...
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September 1st 2021
Firstly, what is or rather was the prélèvement
successoral? It is not to be confused with the fiscal
prélèvements currently being introduced for French
residents and non-residents alike.
The French constitution is based on certain...
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