Legal news

When did the obligation to file a tax return come into force? The obligation to file a tax return for taxpayers subject to the controlled tax return system has been in force since 30 April 1950. Taxpayers must file an annual tax return, the content of which is determined by decree (Article 97 of the […]

French real estate wealth tax – Impôt sur la Fortune Immobilière – (‘IFI’) was introduced in France in 2018, replacing the Impôt de Solidarité sur la Fortune (‘ISF’). French real estate wealth tax relates to property owned by individuals, and its taxable base includes the net value of the property, i.e. after deduction of liabilities. […]

Tax changes in 2025 The Finance Act for 2025 increases the income-tax reduction for FCPI subscriptions from 18 % to 25 %. This applies to FCPIs approved between 1 January 2024 and 31 December 2025. What will change for the tax in 2025? With the roll-out of online returns, taxpayers who filed online last year will no longer receive […]

Deduction for business expenses: How does it work? Every year, when taxpayers file their tax return, they receive an automatic flat-rate deduction of 10% of their income. The purpose is to cover some of their daily expenses, especially those related to transport, meals, etc. This 10% flat-rate deduction is automatically deducted from their salary. So […]

Do you rent out a furnished house or apartment on a long-term basis? Your income from this activity is taxable and must be declared. Income declaration, tax system, social contributions… Here’s what you need to know to stay on top of it. What changes in 2025? The Finance Act for 2025 reforms the real tax […]

1. The principe According to article 167 bis of the French tax code (CGI), the transfer of a tax residence outside France results in the immediate imposition of income tax and social security contributions on unrealised capital gains on corporate rights, securities or rights, on claims arising from an earn-out clause and on deferred capital […]