October 23, 2026
In summary… Before leaving France with crypto-assets, three checks are essential. Declare each digital asset account opened abroad (form 3916-bis) with your income tax return. Calculate the capital gains from […]
October 23, 2026
In summary… When two countries consider you both to be a tax resident, it is the tax treaty signed between them that decides, and it takes precedence over the domestic law of each country. […]
October 23, 2026
After your return, the administration receives your foreign bank account details. Form 3916-3916 bis, fines ranging from €1,500 to €10,000, surcharge of 80 %.
October 23, 2026
SCI and non-resident: Income tax (minimum rate, social security contributions 17.2% of %) or Corporate income tax (15% of % or 25% of %, then withholding tax). Comparison and capital gain upon exit.
October 23, 2026
IFI for non-residents: only real estate located in France, threshold of €1.3 million, scale from €800,000, deductible debts and shares of SCI or SCPI.
October 23, 2026
Non-resident selling property in France: 19 % capital gains, social security contributions 17.2 % or 7.5 %, allowances, tax representative above €150,000.
October 23, 2026
Main residence sold after leaving the country: exemption until December 31 of the following year, ceiling of €150,000 and specific case.
October 23, 2026
Withholding tax on dividends paid to a non-resident: 12.8 %, 25 % or 75 %, treaty rate, forms 5000 and 5001, repayment period.
October 23, 2026
Managing your French company from abroad: French corporate tax does not change, the risk is a head office or permanent establishment abroad.
June 22, 2026
The United Arab Emirates offers one of the most attractive tax regimes in the world for individual tax residents: zero income tax, zero dividend tax, zero taxation […]
May 7, 2026
2027 Finance Bill: Read before making any gift. Article 5 of the 2027 Finance Bill, presented on October 1, 2026, stipulates that a gift or inheritance of securities […]
May 7, 2026
A sale-exile is the coordinated combination of a business sale and a transfer of tax residence, structured to minimize cumulative tax burdens. Three models predominate: the sale in France before […]
May 5, 2026
Discover how to successfully invest in SCPIs from Dubai. This practical guide will help you easily optimize your real estate portfolio.
March 25, 2026
Let's take a hypothetical example: a manager of a Lyon-based mid-sized company uses his asset holding company as the cornerstone of his real estate and financial investments. The 2026 Finance Act puts it in his sights: […]
March 24, 2026
In summary… In 2026, leaving cash sitting idle in a holding company's current account is a poor asset management strategy. Between persistent inflation and market volatility, optimization relies on… […]
March 24, 2026
Selling directly means paying capital gains tax immediately. Contributing the shares to a holding company first defers this tax and allows the corresponding amount to be invested. Let's take an example. […]
March 23, 2026
In summary… The trade-off between dividends and salary isn't an accounting decision, it's a lifestyle choice. In 2026, prioritizing salary will secure your social security and retirement, while the […]
March 16, 2026
Complete 2026 guide for non-resident tax returns: detailed workflow, mandatory forms, Exit Tax optimization and expert support for wealthy expatriates.
