Focus on IFI: Direct or Indirect ownership?

The tax on real estate wealth (IFI) is a tax that can affect both residents and non-residents of France. People domiciled in France for tax purposes must declare their assets located in France and abroad if the net value of their real estate assets exceeds €1.3 million. New impatriates benefit from an exemption on their […]

American citizens residing in France: what taxes?

Many American citizens decide to move to France, especially for their retirement. This article, therefore, aims to clarify the methods of taxation in France of American source income of American citizens. 1 – In which country will my US pensions be taxed? France and the United States have concluded a tax treaty with the aim of […]