The Balmont blog

In summary… Every autumn, the tabling of the draft budget produces the same sequence: alarming headlines, worried calls, irreversible acts signed in three days against a text that doesn't exist […]

In summary… Since 2012, a manager who contributes shares of their company to a holding company they control does not immediately pay capital gains tax: they are put on a tax regime. […]

In summary… Investing in a assurance-vie policy after age 70 remains an effective way to transfer wealth. Article 757 B of the French General Tax Code (CGI) only subjects premiums paid above €30,500 to tax. […]

In summary… Each year, the unused portion of the PER (Retirement Savings Plan) ceiling is carried over. However, the remaining balance accrued in 2023 is permanently lost on December 31, 2026. The 2026 Finance Law extended this period. […]

A self-employed worker who stops working doesn't just lose their income: they continue to pay their social security contributions. It is this double burden that insurance is supposed to address, and that is precisely […]

In summary… It is not the deceased's country of residence that triggers French tax. It is your own residence: if you have lived in France for at least six of the last ten years, the […]

In summary… Until December 31, 2026, Article 790 A bis of the French General Tax Code (CGI) allows each parent to give €100,000 tax-free to a child who is buying a new home or […]

In summary… September is the last chance for decisions to be made. By December, decisions are no longer made: what remains possible is executed, within the timeframes that others—banks, […]

In summary… The two do not do the same job. The Caisse des Français de l'Étranger (French Social Security Fund for Expatriates) maintains a link with the French system; the first-euro insurance pays the actual bills. […]

In summary… Group health insurance has been mandatory since January 1, 2016. Almost all managers have it and therefore conclude that they are compliant. The exemption from contributions on the […]

In summary… Since January 1, 2015, there is no longer a treaty between France and Switzerland regarding inheritance. France denounced the 1953 treaty. Almost no one […]

In summary… At the very bottom of your tax notice, there is a box entitled «retirement savings limit». It indicates, in euros, what you can still contribute to a PER (retirement savings plan). […]

In summary… We work in partnership on international matters that you don't wish to handle alone: tax residency, bilateral agreements, exit tax, inheritance without a prenuptial agreement, assurance-vie and health insurance […]

In summary… A family leaving France, except in the case of a secondment, loses its affiliation with the French social security system — and with it its supplementary insurance, the coverage of which stops at the borders. […]