Technical papers

International tax

Non-compete payment after expatriation: where is it taxed?

A non-compete payment received after moving abroad remunerates an abstention, and may be taxable in the State of residence, not in France.
Read more

Trust taxation in France: what settlors and beneficiaries must know

In France, the proof that a payment received from a trust is not taxable income falls on the beneficiary. Filing duties, wealth tax and the article 990 J levy explained.
Read more

Non-resident owning property in France: wealth tax and gains

French real estate stays taxable in France for the non-resident, for wealth tax and capital gains, even through an SCI. The role of tax treaties explained.
Read more

International Tax Lawyer in Paris for Cross-Border Tax Matters

French tax residence, exit tax, cross-border estates and audits: what an international tax lawyer delivers, and how Alphard Law works.
Read more

French resident in Monaco: are you still taxed in France?

Settling in Monaco does not exempt French nationals: the 1963 treaty keeps income tax in France. Social levies and real estate wealth tax, the real regime.
Read more