Total gross income, total net income, taxable net income or reference tax income: do you know what these terms cover? They correspond to different steps in the French income tax calculation and make it possible to establish your tax rights and obligations. Here’s an overview. The four steps of the French income tax calculation, from […]
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September brings together several major tax deadlines: payment of the real estate wealth tax, collection of your remaining income tax, and the online publication of property tax statements. Missing any of these dates exposes you to a surcharge. Here are the key tax dates in September 2026, and what each one means for your situation. […]
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The International Jurisdiction of the French Courts in Succession Matters Several sets of rules may provide a basis for the international jurisdiction of the French courts in succession matters. It must first be determined whether the law of the European Union confers jurisdiction upon the French courts (A). If this is not the case, it […]
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Table of Contents I. General Considerations II. Information Contained in the Articles of Association III. Transfer of Shares I. General Considerations The Simplified Joint-Stock Company (Société par Actions Simplifiée – SAS) is a joint-stock company governed by its own specific rules set out in Chapter VII, Title II, Book II of the French Commercial Code. […]
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Table of Contents What is the CDHR? Who is Subject to the CDHR? How is the CDHR Calculated? When Must the CDHR Be Paid? All About the Differential Tax on High Incomes (CDHR) Calculation of the tax Tax return filing Payment of the tax Since the Finance Act for 2025, a differential tax on high […]
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DECISION COMMENTARY Conseil d’État, 8th and 3rd chambers combined, November 12, 2025, No. 498267, Syndicat des professionnels de la location meublée (SPLM). Table of Contents Introduction From the legislative framework to contentious appeal: facts and procedure The censorship of the doctrinal automation of para-hotel criteria The origin of the legal problem is the strict framing […]
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