The settlement of inheritances with a foreign character is not easy and the related tax obligations are not well known.The question of the territoriality of inheritance tax is dealth with by article 750 ter of the French tax code.Thus, two hypotheses should be distinguished:
the deceased was...
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The 3% annual tax related to companies and other legal entities owning real estate in France is an under-recognized tax that is increasingly drawing the attention of the French tax authorities. Its potential financial consequences can be very substantial. However, most often, exemptions can be...
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Importance of the concept of tax residence
The determination of tax residence (or even tax domicile) is a key point which largely determines the tax obligations of an individual vis-à-vis a State, whether with regards to income tax, the taxation of capital gains or even gift or inheritance ...
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Our team offers you their in-depth knowlegde of the French corporate tax regime. We help you to develop your business in France and to keep up with the changing French and conventional tax law while focusing on your business. We are your "hands-on" tax partner in France with a full range of...
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Receiving income from abroad, whether resulting from a specific activity or from financial or property investments, as well as holding bank accounts abroad or other types of assets - such as foreign property - entails specific tax obligations in France, which, if ignored, may lead to significant...
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You would like to buy or sell a property in France and are looking for a French real estate advisor? CM Tax is a company specialized in legal and tax assistance for real estate. Located in Lyon, this law firm offers its services to individuals and professionals throughout France.
Browse through the website to discover the various services offered by CM Tax.