Individuals are subject to French tax on a worldwide basis where their domicile fiscal is situated in France.
The social welfare levies, CSG and CRDS, paid on income and gains were introduced in the 1990s in an attempt to reduce the deficit of the French National Insurance scheme covering illness, maternity and pension benefits.
From 1 January 2018, the Impôt de solidarité sur la fortune (ISF) was replaced by Impôt sur la fortune immobilière (IFI).
Dawn Alderson, head of French law and property at Russell-Cooke reports on current trends in the French property market after Brexit
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