September 20th 2013
Peter's article on Usufruit IHT taxation, by HMRC, and its
incompatibility with the European Union Freedom of movement of
capital rights can be read here:
...
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September 5th 2013
The recent French Blacklisting has prompted some marketing
"attempts" at understanding from accountants in Guernsey, Peter
clarifies the issues and gives a general summary of the
position.
The direct link is:...
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August 14th 2013
Non-residents with French assets over a value of € 1.3 Million
are required to file a Form 2725, with the appropriate
annexes by 2nd September, 2013 with the Service des impôts
des particuliers non residents, at Noisy le Grand.
Those...
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June 7th 2013
This is limited interest, but can be of assistance in certain
circumstances, in particular on the decease of a French resident
settlor or a beneficiary deemed to be such.
Article L 21 B of the Livre des Procedures Fiscales enables a
taxpayer...
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March 6th 2013
As from 31st December, 2012, article 755 CGI has
instituted a new rule in relation to undisclosed bank accounts and
life insurance policies held abroad by French residents. Until
then, the prescription period of either three, six or ten...
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February 25th 2013
The TIEA with France and the Pension exemption at
Article 10: how to obtain it
"Following an exchange of e-mails and a telephone conversation
with Edouard Marcus of the DGFIP at Bercy, the French
administration have confirmed as follows:
- The...
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January 29th 2013
Please cntact Peter Harris for furthe information on this topic
which has changed.
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September 10th 2012
The recent Swiss case of Rybolovlev v. Rybolovleva is
frequently referred to as a trust or asset protection case, without
looking at the underlying private international law issues.
The couple married in Russia in 1987, and did not sign any...
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