February 3rd 2023
Those owning properties whether principal or secondary
residences in France may need to follow this topic.
The occupier's rate declarations have changed as from 1st
January, 2023. However njot all owners are affected, yet..
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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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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 active...
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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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