By

Benjamin A. Kergueno
Franco – Luxembourg tax treaty will be modified in 2016 for capital gains on properties located in France. On January 1st 2016, capital gains on transfer of properties located in France and owned by Luxembourg companies like a SOPARFI via a french company like an SCI (Société Civile Immobilière), will be taxed in France, and...
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French social charges taxed 15,5% on property incomes paid by non residents to be ruled contrary to EU law. The ECJ’s General Advocate Sharpston says in pending case C-623-13 that the french social charges taxed 15,5% on property incomes paid by non residents are contrary to EU Regulation n°1408/71. This would apply to property incomes...
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New Franco Chinese 2014 tax treaty is now implemented. This new Franco Chinese tax treaty updates the former tax treaty dated May 30th, 1984, and various articles concerns real estate taw law. Download the PDF DOCUMENT : DECRET DU 31 DECEMBRE 2014 For instance, Chinese sovereign funds as the CIC (CHINA INVESTMENT CORPORATION) will mostly...
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French Capital Gain : Non residents are now exempted from appointing a tax representative. An act of parliament dated December 18th, 2014 (article 62,3°, page 84) now exempts non residents from the obligation to appoint a french tax representative for the calculation and payment of the french tax on capital gain. Download the PDF DOCUMENT...
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The capital gain rate 33,1/3 % is not applicable to Swiss residents, French Highest Court says. The Conseil d’Etat ruled on November 20th, 2013 that the article 15-4° of the Swiss-French Tax Treaty denies the French Tax Collection Center to apply the capital gain rate 33,1/3 % to the swiss residents. The capital gain rate...
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French legal interest for 2015 : The french legal interest applicable for 2015 has been set at the following amounts by the French Government : – 4,06 % for claims between individuals – 0,93 % for claims between professionals Download the PDF document : ARRETE DU 23 DECEMBRE 2014  
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The Practice specializes mostly in the legal aspects of french property law and related transactions, and also intervenes in the field of accident law and personal injury cases. As a fully qualified french Attorney at Law / Solicitor, the emphasis is on providing a personal, professional and efficient service to the client. The legal services...
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