Articles
Letting a property in France
At James Howes & Co, we have many non-French-resident clients with properties in France which generate rental income.
In France there are several different methods (known as régimes) for taxing rental income.
France at a Glance 2019 French
The 2019 edition of our annual summary of French tax rates and other useful information has now been published.
Tax Withholding at Source (Prélèvement à la Source) – an overview
Starting 1 January 2019, France is bringing in tax withholding at source (prélèvement à la source) or tax on a current year basis, similar to the system of PAYE which operates in the United Kingdom.
Technical Update – Finance Bill 2018
The Finance Bill 2018 (projet de loi de finances 2018) has been announced and includes measures which will affect clients of James Howes & Co.
Technical Update – Recent rulings on trusts
Technical Update 8 – Recent rulings on trusts
Two recent rulings are relevant to trustees with reporting obligations in France.
Am I French Resident for tax purposes?
“Am I French resident?” is a question that we are frequently asked by clients.