french tax system


French tax credit relating to foreign source income

Two recent decisions of the State Council shall specify the method of calculating the tax credit equal to the French tax attributable to income of German and American.  Since the late 1980s, the tax treaties signed by France based, for the elimination of double taxation of income previously subject to […]


A range of fiscal measures to stabilize public finances of France

On 24 August, François Fillon announced a range of fiscal measures to stabilize public finances of France. Some of these provisions have now been made official by publication in the Official Gazette of the second supplementary budget in 2011, others should follow. Changing the taxation of real estate gains, rising […]


HOW TO HIRE A FRENCH TAX LAWYER

Jean-Jacques Michallon French tax Attorney Former Tax Inspector www.j2m-online.fr/english   The hiring of a lawyer specializing in tax law is not easy. The purpose of this post is to give some advice but is not limited in this respect, trying to be as subjective as possible in view as a lawyer […]


The Micro-Enterprise Scheme

This article sets out the principles of taxation of micro-enterprise that can elect to individual entrepreneurs. From a social point of view, micro-entrepreneurs fall under the Insurance Scheme for self-employed (RSI). Their social contributions can be calculated and paid according to the mainstream system or as the regime of micro-social. 1 – BUSINESSES  […]


FRENCH DOUBLE TAXATION TREATIES

France has entered into bilateral double taxation treaties with approximately ninety countries. Although the tax treaties the France has entered into with developing countries, especially the French speaking African countries, contain specific provisions designed to encourage French investments in those countries, most of the treaties which France has concluded or […]


French Tax Shield for non-residents

Tax shield and Wealth Tax: non-residents taking the bulk of their revenues from France. The French Tax Service gives the benefit of tax shield and the CAP of WEALTH TAX to non-residents considered tax resident in France under Article 4 B, b or c of French Tax Code as long as they derive […]


HOW TO CHOOSE A FRENCH TAX ATTORNEY

section written by:   Jean-Jacques Michallon French tax Attorney former tax inspector www.j2m-online.fr/english   The first precaution to take before choosing a tax lawyer is to verify that it actually holds the certificate of specialization in tax . Indeed, each lawyer may act as an ordinary practitioner or choose to specialize. Obtaining a […]


TAX IN FRANCE

The tax includes all taxes, fees, charges, contributions and social contributions that the French government from subjecting individuals and legal French or living in France. The total of all types of taxes and social contributions represents about 45% of gross domestic product (GDP). For a market economy, this level is […]


DIFFERENT TYPES OF TAXPAYERS

> INDIVIDUALS. In France, individuals are subject to income tax, assessed at progressive rates, on their annual net global income (revenue net global). Individuals subject to French individual income tax may be divided into two main categories: –       individuals who, for tax purposes, are deemed to be domiciled in France, and […]


UNDERSTANDING THE FRENCH TAX SYSTEM

For some taxpayers, it is a pity that France levies more taxes than its neighbors, while for others our tax system favors social justice … Overview of what to know about French tax levies Between the closing of the state budget for 2009, discussion on environmental taxation and the controversy over the financing of the […]