French tax

Our French tax desk delivers a range of high level and complex French tax and legal advice to international private clients, whether French tax resident or not, and to professionals who advise private clients with a French connection.

We have the right level of competence in this field to provide innovative, efficient and comprehensive advice.

We work for private clients directly but we can also assist other professionals on behalf of their own clients.


French tax

Our services cover the following areas:

  • Purchasing and structuring French properties (residential and commercial properties, including agricultural real estate such as vineyards and stud farms)
  • Advice on taking up French tax residency and use of life insurance products for income tax and estate planning purposes
  • French tax residence issues and the application of French tests of residence
  • International tax advice in connection with France (application and interpretation of double tax treaties signed by France)
  • General French tax advice and planning (eg wealth tax, capital gains tax, income tax, including the three times letting value tax for non-French tax residents)
  • French estate and tax planning
  • Assistance in dealing with the French tax authorities (liaising, pre-contentious claims and reassessments, negotiation etc)
  • French tax legislation applicable to trusts and trust issues

French tax

  • Instructed by a client to advise on the purchase and structuring of a stud farm in the Deauville region of France. The matter involved complex and technical French tax issues to structure the ownership of the assets whilst taking into account French inheritance tax, wealth tax, corporation tax, French anti-avoidance legislation and French racing regulations.  We considered three different vehicles to own the French real estate; to own the horses (which can be of considerable value) and to carry out the stud activity. We also advised on drafting various service agreements to put in place between the companies within the proposed structure and the independent horse trainer.
  • Instructed by a client to advise on taking up French tax residency with his family and pre-immigration tax planning.  Advice on the use of life insurance policies in France for income tax and inheritance tax purposes. Review of the terms of the life insurance policy and addressing the tax treatment in France.  Also considering French tax anti-avoidance legislation when using tax mitigation tools.

French tax
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French Tax Alert
French Capital Gains Tax on the sale of secondary residences
08 Dec 2011 DOWNLOAD PDF

New French tax legislation applicable to trusts
Some thoughts on how the new law should be interpreted.
03 Dec 2011 DOWNLOAD PDF

French Tax News
News and recent developments on French capital gains tax.
07 Sep 2011 DOWNLOAD PDF

French Tax News
News, Liechtenstein and Article 164 C of the French Tax Code
07 Nov 2010 DOWNLOAD PDF

French Tax News
2011 draft Finance Bill
07 Oct 2010 DOWNLOAD PDF

French Tax News
French wealth tax on French real estate owned through foreign companies.
07 Jun 2010 DOWNLOAD PDF

French Tax News
The French tests of tax residence (some observations)
07 May 2010 DOWNLOAD PDF

French Tax News
Legal and fiscal recognition of certain foreign civil partnerships.
07 Apr 2010 DOWNLOAD PDF

French Tax News
Tax shield and multi-based life insurance policies.
07 Mar 2010 DOWNLOAD PDF

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Testimonials

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Frederic Mege
Head of French Tax
Frederic Mege
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