Tax Focus

French Real Estate Holding Companies (SCI): Key Pitfalls for Non Resident Investors

The purpose of this article is to provide a concise overview of the main pitfalls faced by investors who choose…

2 months ago

A Threat to Foreign Holding Companies Owned by French Residents

For several years, the French tax administration has intensified its scrutiny of holding companies owned by French tax residents.

4 months ago

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…

1 year ago

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.…

2 years ago

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…

2 years ago