SAFER, essential when buying rural property in France.

Since the 1960s, the Sociétés d’Aménagement Foncier et d’Etablissement Rural (Societies of Land Development and Rural Establishment) (Safer) ensure to preserve the development of the French rural territory. They have been created to allow a more productive agriculture but gradually their mission has been enlarged and aims today to revitalize agriculture and forest areas, to encourage the...
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Racehorse joint ownership in France : How Does It Work?

Becoming a horse owner is the dream of many horse racing enthusiasts. This article will focus on the legal and fiscal constraints encountered by non-professional and non-intervening co-owners in France, that is those for whom this investment is intended for patrimonial purposes. Racehorse Career Associations The acquisition of a trotter or a gallop may represent...
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Accounting Newsletter July 2017

All the tax and accounting information of France in July 2017 Read our accounting newsletter of July 2017 Cabinet Roche & Cie, English speaking accountant in Lyon, France. Specialist in Real-Estate and Non-resident taxation.

ISF: The wealth tax reform is postponed to 2019

Edouard Philippe, head of the French government announced on Tuesday, July 04, 2017, the postponement of the reform of the ISF (wealth tax) to 2019. This reform, initially planned for 2018, aims to encourage Investments in businesses. The reform “will be voted this year, in the budget law for 2018, and will enter into force...
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Reminder of regulation in case of call on a self-contractor

The Urssaf network records more than one million self-emplyed entrepreneurs in France, of which 59% reported positive sales in the second quarter of 2015. There are many reasons why companies call on self-employed entrepreneurs. But if there are advantages working with them, many abuses can occur: abusive outsourcing of employees, recruitment of false self-employed workers,...
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Newsletter Heritage June 2017

The exclusion of the annual housing tax hides a reform of rental values? While announcing wanting to remove for 80% of the population the housing tax, Emmanuel Macron seems to make a present…. But for many, it is the prerequisite for the major reform of rental values. Such a reform should lead to an explosion...
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Accounting obligations of Micro-entrepreneurs in France

Reminder of the rules imposed by the tax authorities on keeping accounting for micro-entrepreneurs. Keeping a sales book The tax administration requires that a strictly detailed account of the receipts of the activity, supported by supporting documents, be kept daily, in chronological order of receipts, on a book whose numbered pages are intended for this purpose....
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Buying Real Estate in France : New-build or old?

This question, must have at least crossed the minds of all those considering a property acquisition once : is it better to buy in new or old buildings? The dilemma is not just a matter of price. Besides the expectations and the lifestyle of future buyers, there are many other factors that can influence this...
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Notaries: Operation Transparency

After many years of negotiations, from 1 July, notaries will have to make their data available to the public. As from 1 July, anyone wishing to do so will have access to the latest real estate transactions in his neighborhood. This information, which until now was confidential, will be made available directly by the notaries....
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Heat Wave: Employers’ obligations

Recall of employers’ obligations in the event of a high heat. The National Heat Plan 2017 was set up on June 1. The purpose of this plan is to remind employers that they must take the necessary measures to ensure the safety of workers and to protect their health in the light of climatic conditions....
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