Londres constituerait à ce jour la 6ème ville de France. Ce qui n’est pas étonnant puisqu’en plus d’être particulièrement dynamique, Londres (et le Royaume-Uni en général) présente de nombreux avantages fiscaux pour un français qui s’y expatrie. Alors qu’un britannique, résident au Royaume-Uni, y est imposable mondialement, un français qui s’y expatrie peut bénéficier d’une imposition limitée sur ses revenus et plus-values.
The European Court of Justice has just rendered a very positive decision that will impact the application of French Social contributions to non-French residents owning French real estate.
The first rectified Finance Act for 2011 dated 29th July 2011 (entry in force 31th July 2011) introduced a new penalizing regime of taxation for foreign Trusts in France, and new reporting obligations for the Trustees.
The Trustees have until 15 June 2013 to make their annual disclosure of the market value of the assets, rights or income capitalised in Trust. This reporting obligation applies to Trusts in existence on 1st January 2013.
The Finance Act 2011 introduced a tough taxation regime for foreign trusts having French connections together with potentially wider ranging tax and reporting obligations imposed personally on trustees.
The French rules apply to all Trusts:
The first rectified Finance Act for 2011 introduced a new penalizing regime of taxation for foreign Trusts in
The French Tax Authorities (FTA) have now published their Decree (dated 15 September) providing a new deadline for
These publications are intended to provide general information and guidance only and are not intended to provide advice to any specific person.
You are recommended to seek professional advice before taking or refraining from taking any actions based on the contents of these publications.
Tax law is subject to change.