France: the appeal of universal taxation
The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.
Overview of the main French-Swiss tax news
The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.
(Mixed) donation of a property and taxation of the gain
Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme Court clarifies the details.
Focus on the French Finance Act 2025
The new Finance Act contains several measures affecting taxation of individuals.
France: Fines on declaration obligations of trusts and foundations
Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over a period of four years.
Taxation of the super-rich: French ideas for consideration
Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be to tax «premium» taxpayers.
Founding member of the
