Time is a phenomenon of perspectives.
Jean Cocteau (1889 - 1963)
Perspectives
Foreign Trusts and Foundations: A French Tax Guide for Heirs
International tax - Published on April 13, 2026, updated on November 2, 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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French Tax Residence and Article 6(4) CGI: A Strategic Tool for Cross-Border Couples
International tax - Published on April 6, 2026, updated on November 2, 2026
How separate taxation under Article 6(4) CGI transforms the fiscal position of internationally mobile households. Case studies and practical guidance.
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French SASU Under Income Tax: The Wave of Social Levy Reassessments
Income tax - Published on March 30, 2026, updated on September 17, 2026
French tax authorities are targeting SASU companies under income tax, reclassifying professional profits as investment income. Analysis and defence strategies.
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US LLC and French Tax: How Courts Decide Between Transparent and Opaque
France-US Tax Desk - Published on March 23, 2026, updated on October 5, 2026
How French courts classify a US LLC as either a transparent partnership or an opaque corporation under French tax law. Full analysis of seven judicial criteria.
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Family Office Tax Structure in France: Definition and Taxation
Wealth - Published on July 1, 2023, updated on November 3, 2026
What a family office is, how its structure is taxed in France, the new tax on passive holding companies, the Dutreil regime and cross-border issues.
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