Technical papers
International tax
Moving to Andorra: French Tax Residency, Exit Tax and Restructuring
International tax - Published on June 15, 2026, updated on August 18, 2026
French and treaty residency tests, the nationality clause, 2026 Andorran permits, exit-tax deferral with security, and seat transfers: the Alphard Law method.
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France's 3% Real-Estate Tax: Litigation and 2027 Reform
International tax - Published on June 8, 2026, updated on August 18, 2026
The dispute over France's 3% tax has shifted from property value to transparency over the holders. State of play and impact of the 2027 reform.
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Italy-Germany-France cross-border gifts: 2026 tax guide
International tax - Published on May 25, 2026, updated on August 18, 2026
How to articulate the Italian D.Lgs. 139/2024 reform, the 1990 France-Italy convention and the German § 21 ErbStG credit to optimise cross-border gifts from Italy.
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Foreign Trusts: Three Major French Tax Decisions from Q1 2026
International tax - Published on May 11, 2026, updated on August 18, 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, updated on August 18, 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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