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.

What measures can be taken to deal with tax uncertainty in France?

With no majority in the National Assembly, a budget deficit and abysmal national debt, preparing and voting on the Finance Bill for 2025 is going to prove particularly perilous.

France’s budget for 2025: it’s going to be sporting!

With no majority in the National Assembly, a budget deficit and abysmal debt, the preparing and voting of the Finance Bill for 2025 is going to be quite an obstacle course.

French debt and taxation: what can we expect?

After the surprise slippage in France’s public deficit in 2023 (5.5% rather than the expected 4.9%), the debate on public finances is gaining momentum.

Signing a «Dutreil» pact before transferring a company

A precautionary measure to effectively reduce tax costs in a Franco-Swiss context.

France further reinforces its anti-abuse tax arsenal

The French Finance Act for 2024 has introduced a number of new measures, particularly in the area of international taxation. It has further reinforced an already particularly repressive anti-abuse provision.

Non-French tax residents will be impacted by the reform of the French real estate wealth tax from 1 January 2024

In line with its reputation in tax matters, France has once again amended the rules applicable to the real estate wealth tax (hereinafter referred to as the “IFI”).

Echange international de renseignements fiscaux : mieux vaut agir tard que jamais

Bien que les contribuables mis en cause résident souvent à l’étranger, le droit suisse leur confère la possibilité de participer aux procédures en Suisse.

The « Dutreil » pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer

The fact that a company or its shareholders are located outside France sometimes makes people forget that French tax law imposes duties on gratuitous transfers in many cases, even though the deceased (or donor) is domiciled abroad. The surprise will be bitter for the heirs of an unprepared succession.