Starting with the French Tax System ?
You are not (yet) in touch with the French Tax Administration.
Do you want to BUY
a real estate or START a business in France ?
You are an
individual, entrepreneur or a real estate agent: you want to do your business
in France (real estate investment, start-up, relocation, for example), BUT you
do not know anything or not enough, about the French tax dimension laws, rules
you ANTICIPATE a situation, which may lead to any French taxation ?
For example, you
are concerned by the prospect of an inheritance or of your own estate because
of economic or family links you’re still keeping in France. Or you are planning
to restructure your property assets in France, to buy or sell an apartment or a
from the French Tax Administration ?
Administration may simply send a letter, perhaps registered letter with return receipt (RAR), to the taxpayer, requesting various private information,
sometimes with deadlines.
local taxes, such as housing tax (=“taxe d’habitation”, corporate real property tax (=“contribution foncière des entreprises”), property tax (=“taxe sur les propriétés - bâties ou non
Real estate In order to determine the rental value of your house or apartment, the FAT
requires from you specifics, such as the details (floor area, surface “Carrez” law, ...), number of bathroom, shower, and sanitation facilities, and/or if you
use part of your space for a professional activity (architect, designer,
Income Tax About income
tax, the French Tax Administration might suddenly ask you to report some “alleged” income you received in France -even though you don't think
you are a French resident and / or that your income would be exclusively US
sourced, or that you have ceased any professional activity. You could also
receive a “request for clarification”(= “demande d’éclaircissement” ou de “justification”).
French Tax Administration may ask you about the composition of your assets to
determine whether you are subject to the solidarity tax on wealth (ISF), or
simply send you a notice to fill in a wealth tax return.
You are already or are about to be subject to a tax inspection
You are already or are about to be subject
to a tax inspection (=“contrôle fiscal”):e.g.
document vérification (=“contrôle sur pieces”), audit of the accounting (=“vérification de
comptabilité”), contradictory examination of the
overall tax position of the individual (=“examen
contradictoire de la situation fiscale d’ensemble du particulier (=“ESFP”).
This contact is
often brutal. You want to respond carefully. Misguided or inadequate responses
can be very risky.
can advise and / or assist you in this tax action, according to the specifics
of your situation.