Since the 2018 Anti-Fraud Law, French tax audits can automatically turn into criminal cases. When total reassessed taxes exceed €100,000 and an 80% (or repeated 40%) penalty applies, the case…
Any trust with a French connection falls within Article 1649 AB of the French Tax Code. This applies when a settlor, trustee, or beneficiary is French tax resident, or the trust…
The French Exit Tax is an anti-avoidance measure that applies to individuals who transfer their tax residence outside France. It targets unrealized capital gains on company shares exceeding €800,000 or…
Understand your reporting duties to avoid costly mistakes. In today’s interconnected financial landscape, it is standard practice for high-net-worth and ultra-high-net-worth individuals residing in France to maintain bank or investment…
Fewer than 183 days in France = no French tax residency? Think again. In the May 2025 print edition of Trusts & Estates, our lawyers Michel Dayanithi and Margaux Niclout…
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