The withholding tax provided for in Article 182 B of the French General Tax Code (CGI) constitutes a specific tax mechanism applicable to certain non-salary income from French sources paidRead More »Withholding tax on certain services paid to foreign companies
Following our article presenting the measures in the 2025 Finance Act concerning companies, we set out below the main measures impacting individuals. The two main measures to note this yearRead More »Finance act for 2025 – Main provisions concerning Personal taxation
Forms n° 2042 C, 2042 RICI and 2042 C-PRO Article of 15/04/2019 updated on 15/05/2024 The reporting period for annual revenues begins and it seems useful to give a briefRead More »Main categories of revenues to be declared on annual forms
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): TuesdayRead More »News on revenue declarations for 2023
Article written on 2020, updated on April 2024 The 2042-IFI declaration only concerns people who own real estate assets whose value is greater than €1,300,000. This declaration must be filedRead More »Overview of the principal information to be indicated on the 2042-IFI print (tax on real estate fortune)
Article written on 2018, updated on April 2024 The real estate wealth tax (I.F.I.) is an annual tax payable by individuals holding, on January 1st of the tax year, netRead More »Tax on Real Estate Fortune (Impôt sur la Fortune Immobilière)
In order to protect against the risk of non-recovery of taxes, the tax administration requires that the organization which pays certain income from French sources to persons not domiciled inRead More »Withholding at source for employees posted abroad
We present below the main measures of the French finance act for 2024 (law n°2023-1322 of December 29th 2023). This article has three chapters: Tax Calculation Measures Measures concerning certainRead More »Finance act for 2024 – Main provisions concerning Personal taxation
Article updated on 15/09/2023 Every owner, whether they are residents or not, of a professional or residential building in France, currently receive a notice of “Taxe foncière”. Similarly, people whoRead More »Property tax “Taxe foncière” and Housing tax “Taxe d’habitation”
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
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
These allocation taxes replace the TVS from January 1st 2022, for an effective declaration in 2023. These taxes concerning the allocation of vehicles for economic purposes include: the annual taxRead More »The taxes on allocation of passenger vehicles
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
Many of you have not received your 2020 income tax notice and have noticed that your last income tax return is missing from your tax account. The “Direction Générale desRead More »News flash: Problem receiving tax notices
It is currently that taxpayers receive their notices of taxes and social security contributions relating to the year 2021. Many people very often find it difficult to understand this document.Read More »The 2021 Taxation notice on revenues achieved in 2020 translated and explained
