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Real estate capital gains realized by non-EEA residents: the one third withholding tax can be reclaimed!

European Union, France - November 14 2014 In a decision dated 20 October 2014 (CE n°367234, SCI Saint-Etienne), the French Administrative Supreme Court confirmed that the withholding tax…

Eric Meier, Michael Khayat, Regis Torlet, Stéphanie Auferil.

Reform of the individuals’ capital gains tax regime (Article 17 of the 2014 Finance Act)

France - January 31 2014 Capital gains realized in 2013 may be: subject to the progressive income tax rates table (this is the case for standard regime of capital gains as…

Stéphanie Auferil.

Cancellation of the reform of the wealth tax cap

France - January 31 2014 The 2013 Finance Act had already attempted to include certain latent income in the income to be taken into account to calculate the wealth tax cap and…

Official confirmation: Jersey and Bermuda will be removed from the blacklist in 2014!

Bermuda, France, Jersey - December 26 2013 For some time now there have been rumours on this subject. Pierre Moscovici (Minister of Economy and Finance) and Bernard Cazeneuve (deputy Budget…

Alexandre Brochard, Malvina Puzenat, Michael Khayat, Stéphanie Auferil.

France - nouvelle procédure de régularisation fiscale

France - June 21 2013 Comme annoncé par M. Cazeneuve, Ministre du Budget, une nouvelle procédure de régularisation fiscale spontanée est mise…

Hervé Quéré, Maïté Melaye, Malvina Puzenat, Michael Khayat, Stéphanie Auferil.