______________________________________________

JJ Michallon - Tax Attorney - Former Tax Inspector A) - FRENCH INCOME TAX FOR NON-RESIDENTS To know how a person will be imposed in France, when, where he is domiciled tax 1 Definition of tax residence A person is considered, subject to an international convention, as having his fiscal domicile in France while he meets one of the following four criteria: - The person has his home in France The home means the place where the person or his family (spouse and ...

The fight against fraud and tax evasion has become a priority of world economic powers. To meet its commitments to international level, France has changed its legislation in this area in the FAA 2009. However, the new device is not perfect and is easily avoidable. At the first summit of the G20 held in London April 2, 2009, states have made the fight against tax havens a priority to restore confidence in our financial system and the crisis. States are thus committed to deploy sanctions against ...

Management of the new procedure by the Public Finances General Directorate when France is the Member State of refund IMPLEMENTATION OF THE PROCEDURE As provided for in Directive 2008/9/EC, the new procedure has come into force since 1 January 2010 for refund applications submitted by businesses established in another Member State. The Directive will be transposed into French law by the end of 2009 and will be accompanied by publication of an administrative circular specifying the ...

Taxpayers who have not opted for the monthly installment plan must pay their first installment of French Income Tax on or before Monday, February 15. This payment will be equal to one third of the tax for the previous year. A review from the tax collection service will inform you of the amount to be paid. A second installment is scheduled in May (the balance will be collected between September and November)third will be provisionally paid by those taxpayers in the 15 later Make a simulation ...

The French Corporate Tax is an annual tax affecting all profits made in France by corporations and other entities. It covers about a third of French companies. Legal persons may be subject to corporation tax at the following tax rates: · The standard rate of 33.1 / 3% for all of their activities; · Rates reduced by 15% for the first EUR 38 120 of taxable income; · Reduced rates of 0% for capital gains in the long term from the sale of equity securities. SCOPE OF FRENCH CORPORATION ...

The amended Finance Act for 2009 changes the restrictive rules originally established to bring the regulations into line with the decision of the European Court of Justice. This reform is the logical continuation of the Papillon Case (ECJ 27 November 2008 n° 418/07). The French tax group consolidation scheme will be developed in order to include the integration of French subsidiaries held through a foreign company. Several adjustments were made to the overall result so that the integrated ...

Activity type and amount of sales are the two main criteria that determine your tax system. But according to your needs, you may opt for a higher tax regime. * The franchise base of VAT Designed to ease the tax obligations of small businesses, this exemption applies to those whose turnover of the previous calendar year was less than: > 76 300 euro for activities of purchase and resale, sales for consumption on the premises and housing benefits (80 000 for the turnover ...

CHOOSING THE FRENCH FISCAL TRANSPARENCY

J ean-Jacques Michallon avocat fiscaliste ancien inspecteur des impôts www.j2m-online.fr nos coordonnées complètes: en cliquant vers le site J2M VERIFICATION DE COMPTABILITE Anticiper et préparer le contrôle fiscal faites vous assister J ean-Jacques Michallon avocat fiscaliste ancien inspecteur des impôts www.j2m-online.fr Voir aussi: LE CONTENTIEUX ...

SCOPE OF FRENCH CORPORATION TAX Post written by: J.Jacques Michallon French Tax Attorney Former Tax Inspector J2M - tax & legal ______________________________________________________________ A/ TAXABLE PERSONS 1 - CORPORATION TAX AT THE STANDARD RATE (ARTICLE 206-1 OF THE FRENCH TAX CODE) Certain corporate bodies are compulsorily subject to corporation tax by virtue of their legal form. Thus, regardless of their purpose, the sociétés anonymes ...

rubrique rédigée par: Jean-Jacques Michallon avocat fiscaliste ancien inspecteur des impôts www.j2m-online.fr ___________________________________________________ Le titre de CONSEIL FISCAL ou d' AVOCAT FISCALISTE (les deux termes sont équivalents) est protégé par la loi et réservé aux avocats ayant, outre un diplôme universitaire de second cycle et le titre d'avocat, une expérience professionnelle reconnue par l'ordre des avocats qui délivre le diplôme de ...

LES REGLES DE LA GESTION FISCALE DE PATRIMOINE. On ne le répétera jamais assez, la gestion fiscale de patrimoine repose tout d'abord sur une gestion de patrimoine de bonne qualité. Il est curieux de constater combien nombre de contribuables perdent tout faculté de jugement lorsqu'ils se font présenter un produit de défiscalisation. L'obtention d'une réduction d'impôt, même justifiée, ne doit pas dispenser d'étudier les qualités intrinsèques du produit que vous ...

LE SURENDETTEMENT - INCIDENCES FISCALES > La procédure s'applique-t-elle aux dettes fiscale? > La commission du surendettement peut-être réduire le passif fiscal? > Quelles sont les incidences sur le dossier banque de France? > Comment restructurer le financement et l'endettement ? AVIS A TIERS DETENTEUR Les comptables publics peuvent saisir entre les mains des tiers les sommes d'argent dont ces derniers sont débiteurs envers le contribuable. Ils disposent d'une ...

SAISIR LA COMMISSION DE SURENDETTEMENT > ENGAGEMENT DE LA PROCEDURE La procédure de surendettement est entièrement gratuite et est engagée à la demande d'une personne qui est dans une situation qui le justifie. Celle-ci doit s'adresser à la succursale de la Banque de France du département, la plus proche de son domicile, se procurer un dossier de "déclaration de surendettement" et le remplir en l'accompagnant, éventuellement, d'une lettre de saisine de la ...

PARIS - FRENCH LAW FIRM FRENCH BUSINESS LAW - FRENCH TAX LAW - Director: J.Jacque Michallon - Former Tax Inspector - See our website: J2M-online/english J2M - Business & Tax Law Firm - Paris - France TAX & LEGAL Our firm helps you structure and run your investment, business and estate in a tax effective fashion. > companies setting-up and election of options available > audit and reorganisation of existing companies ...

RESTRUCTURATION D'ENTREPRISE > identification par un autdit des risques non anticipés ; > recherche des économies à réaliser et des choix possibles ; > optimisation des schémas de fusion ou d'acquisition ; > formulation de recommandations et élaboration d'un planning. RESTRUCTURATION DE PATRIMOINE > assistance à la définition des choix stratégiques ; > diagnostic sur les incohérences et les mesures correctives ; > analyse de structures patrimoniales ...

Jean-Jacques Michallon avocat fiscaliste ancien inspecteur des impôts www.j2m-online.fr Nous vous assistons pour vous permettre de: > définir les mesures d'urgence à prendre ; > mettre en place le sursis de paiement ; > consolider la continuité de l'entreprise ; > connaître les forces et les faiblesses de votre dossier ; > choisir entre les recours contentieux et gracieux. * Notre expertise nous permet de vous assister pendant toutes ...