Technical papers
International taxation is the core of Alphard Law's practice and the largest section of our Perspectives.
Tax residence and treaties, exit tax and leaving France, foreign companies and trusts, non-residents owning property in France, permanent establishment and transfer pricing: each article starts from an issue met in practice and relies on the latest legislation and case law.
Recommended reading:
International tax
Trust taxation in France: what settlors and beneficiaries must know
International tax - Published on August 17, 2026, updated on August 18, 2026
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.
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Non-resident owning property in France: wealth tax and gains
International tax - Published on August 10, 2026, updated on August 18, 2026
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.
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International Tax Lawyer in Paris for Cross-Border Tax Matters
International tax - Published on August 4, 2026, updated on August 18, 2026
French tax residence, exit tax, cross-border estates and audits: what an international tax lawyer delivers, and how Alphard Law works.
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French resident in Monaco: are you still taxed in France?
International tax - Published on August 3, 2026, updated on August 18, 2026
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.
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Low-taxed foreign company: CFC rules 123 bis and 209 B
International tax - Published on July 27, 2026, updated on August 18, 2026
US LLC, offshore or Gulf holding: articles 123 bis and 209 B of the French tax code tax the undistributed profits of a low-taxed entity in France.
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