Time is a phenomenon of perspectives.
Jean Cocteau (1889 - 1963)
Perspectives
Moving to Andorra: French Tax Residency, Exit Tax and Restructuring
International tax - Published on June 15, 2026, updated on November 2, 2026
French and treaty residency tests, the nationality clause, 2026 Andorran permits, exit-tax deferral with security, and seat transfers: the Alphard Law method.
Read more
France's 3% Real-Estate Tax: Litigation and 2027 Reform
International tax - Published on June 8, 2026, updated on November 2, 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.
Read more
SASU Under Income Tax: The French Government's Flawed Stance
Income tax - Published on June 3, 2026, updated on August 18, 2026
The French Government's reply on SASU social levies ignores Article L. 136-3 CSS and the Paris Court of Appeal ruling.
Read more
Manual Gifts and Disclosure: French Gift Tax Territoriality for Non-Residents
Gift Tax - Published on June 1, 2026, updated on November 2, 2026
Analysis of the French tax regime for manual gifts: disclosure as the taxable event and its territorial consequences for non-residents relocating to France.
Read more
Italy-Germany-France cross-border gifts: 2026 tax guide
International tax - Published on May 25, 2026, updated on November 1, 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.
Read more