Trusts are still high priority for French tax authorities as evidenced by the recent publication of the Decree related to the Ordonnance published on February 12, 2020. As year-end is
Gifts up to EUR 100,000 temporarily exempted from tax
Version originale via de Tax@Hand On 24 September 2020, the French Tax Authority published the tax form needed to declare manual gifts (Cerfa n° 2035) and, notably, cash gifts up
French draft tax bill for 2021: non resident taxation and other provisions
The draft tax bill for 2021 has been presented by the government and will be going through the legislative process with a view to be adopted by the end of
France – Brexit: Launch of residence application website for U.K. nationals residing in France before the 31st of Dec. 2020
What is the change? The French government has just launched the online portal that enables U.K. nationals residing in France or arriving in France before 31st of Dec. 2020 to
FAQ – What does Brexit mean for social security?
The United Kingdom pulling out of the European Union (EU) has created uncertainty about the social security regime applicable to employees and self-employed workers in cross-borders situations, whether on secondment
Brexit and Social Security : what happens to posted and multi-state workers?
Brexit raises many questions about posted and multi-state workers’ social security, given such situations are governed by EU regulations. What is the impact of Brexit on posted and multi-state workers’
2021 Draft French Finance Bill released on 28 September 2020
Please find below the main tax measures of the 2021 Draft French Finance Bill released on 28 September 2020. French Parliamentary discussions on the Bill should begin on 12 October
Coronavirus and Social Security: removal of the waiting period for French expatriates
Coronavirus and social security coverage: Abolition of the waiting period for French expatriates returning to France between 1 March 2020 and 1 June 2020 as part of their affiliation to
Home country working for cross borders workers and multiple countries activity: EU Social Security Regulation & Covid-19
Due to the current coronavirus epidemic and the domestic provisons implemented by each European countries, many European mobile workers are forced by the authorities of their country of residence to
Trust update: Extension of the Trustees reporting obligations… again
A new ordonnance transposing European directive on anti-money laundering regulations has extended the scope of the trust reporting obligation. « Business relationships » with France is a new criterion that