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Exit tax applicable to taxpayers transferring their tax residence outside France (Article 42 of the 2013 Amending Finance Law)

France - January 31 2014 The 2013 Amending Finance Law introduces a number of changes to the French exit tax regime: stricter conditions of application: although the 1%…

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, Marine Dupas, Michael Khayat, Regis Torlet.

Double deduction of loan interest

France - April 13 2015 In France, financial expenses borne by companies are deductible from their taxable result (subject to the limitations set at Article 212 BIS of the…

Caroline Silberztein, Eric Meier, Guillaume Le Camus, Hervé Quéré, Veronique Millischer.

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, Marine Dupas, Michael Khayat.

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, Marine Dupas, Michael Khayat.