Time is a phenomenon of perspectives.
Jean Cocteau (1889 - 1963)
Perspectives
Foreign Trusts: Three Major French Tax Decisions from Q1 2026
International tax - Published on May 11, 2026
Analysis of three landmark Q1 2026 decisions reshaping the tax landscape for French-resident trust beneficiaries.
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French Real Estate for Non-Residents: IFI, Inheritance Tax and SCI Structuring
International tax - Published on May 4, 2026
Full analysis of IFI, inheritance tax and tax residence risks for non-residents acquiring French real estate, with practical SCI structuring recommendations.
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US LLC and French Tax: The Carmejane Ruling Changes Everything
International tax - Published on April 27, 2026
The Conseil d'État elevates limited liability to the preponderant classification criterion for US LLCs. Full analysis and practical guidance.
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Trademark Licensing by Directors in France: A Comprehensive Tax Guide
Income tax - Published on April 20, 2026, updated on April 23, 2026
Comprehensive analysis of the French tax and social treatment of trademark royalties between director-licensor and licensee company.
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Foreign Trusts and Foundations: A French Tax Guide for Heirs
International tax - Published on April 13, 2026, updated on May 11, 2026
How French tax law qualifies and taxes foreign trusts and foundations: inheritance duties, income tax on distributions, and practical guidance for heirs.
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