French Tax News

The social status of a manager in France : a major issue

12 Feb 2015
The social regimes are often contrasted when choosing the status of the company’s manager. In broad outline, the presidents and general managers of stock companies and the presidents of simplified corporations are considered as « similar to employees » (general social security scheme), whereas the...
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Income tax in France : rules for non-residents

02 Feb 2015
Income tax in France, rules for non-residents (updated in october 2017) Here is a reminder of the taxation rules for non-residents receiving French source incomes, mainly incomes from real estate properties. This will guide you for your income tax return in France....
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Swiss franc surge : a windfall for the investments

27 Jan 2015
Switzerland has just renounced to peg its currency rate: at the time of writing this article, 1 euro is worth about 1 Swiss franc. The sharp rise of the Swiss franc causes not insignificant consequences: we will here provide a brief reminder...
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St Barthelemy island: a dream tax system

15 Jan 2015
St Barthelemy taxation : The beach, the sun, and… no tax ! Its privileged tax status is governed by the organic law of 2007. As such, individuals residing in SAINT BARTHELEMY for more than 5 years are exempted from income tax as well...
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France abandons 75% tax rate

15 Jan 2015
On 1st January 2015, France has abandoned the 75 % tax on high incomes. This emblematic measure of the François Hollande’s five-year term caused significant polemics, without a good financial impact. We suggest here a brief reminder of the historical background of...
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Denunciation of the franco-swiss tax agreement on inheritances

15 Dec 2014
After many negotiations, the Franco-Swiss tax agreement of 1953 on inheritances has just been denounced, since Switzerland has refused to ratify a new agreement. In this way, from the 1st January 2015, the taxation of inheritances involving Swiss or/and French residents will...
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Accounting, tax and real estate information in France

English Speaking Chartered Accountant in France.

Cabinet Roche & Cie.