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French Inheritance Tax Tables

As from 21 August 2007 (Euros).
08/07

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French Rental Income Tax - UK Residents Do not Miss the Deadline!

If you have rented out your French property in 2005 even for only a few weeks, you should be aware that the income is taxable in France under the provisions of the UK-France Double Taxation Tax Treaty. Patrick Delas looks at the issue.
06/04/06

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French Leaseback Scheme - Revision of Rent

If you are purchasing a French property under a leaseback scheme, you should bear in mind that the duration of the lease and the revision of the rent are subject to very strict rules (despite what developers say…).

Patrick Delas looks at the issue.
17/01/06

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French Wealth Tax New Schedule

French wealth tax (impôt de solidarité sur la fortune - ISF) applies to UK residents whose French assets have a net value of more than 750,000 Euros (approx, £ 512,000) with a number of exclusions, in particular for businesses and non-resident financial assets.

Patrick Delas looks at the details.
17/01/06

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The Chèque Emploi Service

Thinking of employing a gardener in your french holiday home? It is common practice in the UK to casually employ a domestic worker paid by money changing hands. However, this is illegal in France.

Patrick Delas looks at how to employ casual workers using the Chèque Emploi Service.
19/05/05

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French Wealth Tax - UK Residents Do not Miss the Deadline!

Patrick Delas highlights the various rates of Wealth Tax to which UK residents are liable when owning French assets and the deadlines for lodging tax returns.
21/03/05

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Investment in French Property

French Inheritance Law can leave English owners of French property in a difficult position. Dawn Alderson looks at the issues involved.

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So What's Stopping You?!

Glued to the television every week in front of one of the numerous specialist property programs dealing in property abroad? Chosen you dream-home destination? Dawn Alderson looks into the legal and financial consequences of purchasing property abroad.

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Taxation of your French Rental Income - The Charms of the Micro-BIC

UK residents often choose to rent out their French property
to cover maintenance costs. Patrick Delas highlights how this is regarded in France and what you need to be aware of.

11/06/04

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The 'Marchand de Biens' Activity - Optional Tax Regimes

Patrick Delas highlights the various tax options and implications associated with buying property for profit.
10/05/04

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French Planning Issues

Since planning permission is required for almost every new or converted building, Dawn Alderson highlights France's various legal planning requirements and restrictions, and highlights the categories of construction that are exempt from planning regulations.
13/05/04

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Setting up a Businesss in France: "Bureau de Liaison", Branch or Subsiduary?

A UK investor has three options when setting up a business
in France. Patrick Delas highlights the various legal issues and taxation regimes, and considers the amount of investment required to set-up each option.

04/05/04

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The French S.C.I. (Société Civile Immobilière)
Clients often ask if an SCI would be an appropriate vehicle for them to purchase a property in France.

The French law department explains what an SCI is and highlights the advantages and disadvantages of using one to set up a French property holding company.
31/03/04

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Moving to France: Vive La Difference!
As TV programmes such as 'No Looking Back' and 'A Place in the Sun' never cease to remind us, buying a home in France is only the first step in what can be a difficult and lengthy process.

Dawn Alderson explains how adapting to the French way of life is just as important as finding that dream home.
24/03/04

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All Change for French Capital Gains Tax Rules
Dawn Alderson highlights how these changes could affect those with property or business interests in France.
18/03/04

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How much tax do you pay?
Under French law, an individual who owns a property in France, whether a tax resident or a non-resident is taxed on his capital gains on the sale of that property.

Patrick Delas explains the rules governing Capital Gains for UK nationals.
30/01/04

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A Place in the Sun?
Although this may be the title of a television programme it also evokes a current trend as increasing numbers of us are looking to buy a property abroad.

Clare Munro highlights how inheritance laws can have far reaching implications for British people owning property in France.
23/02/04

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What do do if someone dies leaving French assets
If someone dies while living in France or lives outside France but leaves French property the situation is markedly different to that in the UK.

Marie-Dominique D'hont explains the differences and highlights what you will need to do.
04/11/03

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Impulse Buying may be a thing of the Past
A change to the law governing French property purchases means that those looking to buy a home in France are given time to reflect on their potential purchase, without fear of financial penalty.

Dawn Alderson explains.
22/10/03

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Changes in French Capital Gain Tax
Marie Dominique D'hont provides an overview of the changes affecting capital gain tax in France.
22/10/03

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Child abduction happens in France Too
Moving abroad can raise serious child abduction issues.

Sarah Lloyd explains how moving to France affected one English family.
22/10/03

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When a Dream Turns Sour
Planning a move to France? It is important to remember that one in three French marriages also ends divorce, says Sarah Lloyd.
22/10/03

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Married After 1st September 2002? Habitual Resident in France? Then Read On.
If you were married after the 1st September 1992 the law applicable to your marital property may change automatically and without your knowledge.

Dawn Alderson explains why, and what you should do.
17/11/03

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Things to be aware of when buying a property in France
The law regarding buying and owning property in France is markedly different from the laws that govern property purchases in the UK. The following highlights a number of key differences potential purchasers need to be aware of.

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La Vie en France
Since the Inland Revenue now treats a société civile immobilière as a company, Richard Frimston and R A D Urquhart stress the importance of understanding your French property rights.

Changes have been afoot in the way that the Inland Revenue treats sociétés civiles immobilières and their members who own residential properties in France. The Revenue has suggested that it considers a société civile immobilière as equivalent to a company for UK tax purposes on the basis that it is a legal entity separate from its members and one whose profits accrue to the entity itself rather that to the members

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Richard Frimston is a Notary Public and Partner at Russell-Cooke Solicitors. R A D Urquhart is a Scrivener Notary, Avocat à la Cour de Paris and Partner at De Pinna, Notaries, London.


New Rules for Swimming Pool Safety
A new French law has been announced that calls for increased security to swimming pools on French property
and requires the swimming pool owners to install special security systems.


Dawn Alderson explains how these changes will affect french property owners.

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Cross Border Estates
The number of people owning assets in more than one country is increasing and the relationships between people
of different nationalities are also becoming increasingly common.


Richard Frimston explores the legal ramifications of cross border estates.

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