Tax returns must be completed, same as every year, and the deadlines for filing them with the tax department are as follows: By paper declarations (only in some exceptional cases):Read More »News on revenue declarations for 2022
Bed and Breakfast operators often encounter great concerns when they need to hire staff due to their lack of knowledge when it comes to applicable social law regulations within thisRead More »Hiring of employees by bed and breakfast operators
From this year 2023, any owner of a built property for residential use must make a declaration of his real estate before June 30, 2023. This declaration concerns individuals butRead More »Real estate: New reporting obligation
The status of professional furnished rental company (“LMP”) applies exclusively to lessors who rent out furnished accommodation on a professional basis. We will see in this article the following points:Read More »The tax and social regimes of professional furniture property rental (LMP)
The owners, whether they are residents or not, of a professional or residential building in France receive at this time a notice of “Taxe foncière”. Similarly, people who are notRead More »Property tax “Taxe foncière” and housing tax “taxe d’habitation” – Two singular taxes
Article of 07/06/2021 updated on 15/07/2022 The comments relating to the reporting obligations of trusts that appeared in the BOFiP relating to ISF were updated in 2022 and carried overRead More »The trusts: declarations to be presented by the administrator
The tax returns must be subscribed as every year, the deadlines for filing declarations with the tax department are as follows: * For “paper” deposits (only in certain exceptional cases)Read More »News on revenue statements for 2021 year
Non-professional furnished rental meet a precise definition and is subject to a particular tax and social regime. We will briefly describe the rules related to this activity. The important pointRead More »Non-professional furnished rental after the reform of the social security financing law for 2021
We present below the general rules concerning land income realized with a building located in France: The scope of the scheme; Tax regimes; The principles of determining the result; TheRead More »The French tax regime for revenues from a building “Revenus fonciers”
Tourism activity is highly developed in France and the number of accommodation categories provided for by law is also important so that there is a regulation adapted to all typesRead More »The different categories of tourist accommodation and their regulations
Two subjects of news about taxes: Tax reduction named “DENORMANDY” on real estate investment Ten years of recovery for non-declaration of account abroad Among these two topics, the first willRead More »Some news about taxes
Non-professional furnished rental meet a precise definition and are subject to a particular tax and social regime. We will briefly describe the rules related to this activity. To designate non-professionalRead More »Non-Professional Furnished Rental
Municipalities can ask holidaymakers staying in their territory to pay a tourist tax. However, the municipality is authorized to exempt certain categories of holidaymakers. The tourist tax and the periodRead More »Tourist Tax
There are a large number of different taxes in France. We will briefly introduce the most common. We can classify them into four categories: Inheritance taxes, Income taxes, Local taxes,Read More »Taxes in France
This is a new wealth tax that applies to people with real estate assets worth more than € 1,300,000. It enters into force as from 1 January 2018. In return,Read More »Tax on Real Estate Fortune (Impôt sur la Fortune Immobilière)
