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non residents
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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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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