Real estate income of non-residents is subject to all social taxes withholdings *

France - August 14 2012
The Amending Finance Act makes all non-residents’ real estate income from French sources subject to all social taxes withholdings, and not only to the general social contribution (CSG).

Co-authors: Marine Dupas.

Exceptional contribution on the wealth tax *

France - August 14 2012
With the objective of going back to the progressive tax rates table which was applicable for 2011 wealth tax, the Government proposed to enact, temporarily and only for 2012, an exceptional contribution on the wealth tax.

Co-authors: Marine Dupas.

Increase in gift and inheritance taxes *

France - August 14 2012
Four changes are provided for gift and inheritance taxes in order to reverse the reductions enacted by the previous Parliament.

Co-authors: Marine Dupas.