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Numerical cases, simulators, answers: enough to decide before calling.

Everything the firm publishes to help you decide: case studies with their figures, simulators, answers to questions from families who are leaving or returning, and the vocabulary of wealth.

6 studiesof cases quantified in euros, from the sale of a company to family succession.

2 minto have an assurance-vie or PER contract X-rayed free of charge.

128 Statesand territories linked to France by a tax treaty, covered by our answers on the taxation of departures and returns to France.

Get my contracts X-rayed All our simulators

To decide

Figures before advice.

Case studiesSix scenarios calculated using the rules of 2026: sale, cash flow, transfer.See the page →SimulatorsAssurance-vie, retirement savings plans (PER), real estate investment trusts (SCPI), loans, tax optimization: your figures, not a brochure.See the page →Contract X-rayFile a statement: its fees in euros per year, free of charge.See the page →BlogTax and wealth management news, each week, along with the relevant article of law.See the page →

To understand

The questions we get asked most often.

Expat FAQsHealth, retirement, tax residency, inheritance: the answers for leave or return.See the page →Leaving France for tax purposesWhat makes a departure possible in the face of the administration, step by step.See the page →Disadvantages of the Dutreil pactThe cost of a broken promise, and the case of a company €4 million.See the page →Wealth glossaryFrom contribution-sale to split of ownership: the vocabulary of wealth, as defined.See the page →

Living abroad

Taxation and residence by country.

Living in Switzerland: Federal taxes and tax residencySwitzerland: federal direct tax (scale capped at 11.5 %), cantonal wealth, tax residence (30 or 90 days), advance tax of 35 %.See the page →Living in Spain: tax residency, savings and assetsSpain: tax resident beyond 183 days or if the center of economic interests is there, savings taxed from 19 to 30 %, wealth tax.See the page →Living in the Emirates: taxes, VAT and tax residencyNo income tax in the Emirates, but VAT at 5 % and corporate tax at 9 %. Tax residency (183 or 90 days), certificate: documents, fees.See the page →Living in the UK: 2026-27 taxes and tax residencyUnited Kingdom 2026-27: tax residence (183 days), income tax 20-45 %, capital gains 18 and 24 %, inheritance tax at 40 %, visa and ETA.See the page →Living in Portugal: tax residency, IRS and IFICIPortugal: tax resident beyond 183 days or with accommodation, IRS continental from 12.5 % to 48 % in 2026, RNH repealed and replaced by IFICI at 20 %.See the page →Living in Luxembourg: taxation and tax residencyLuxembourg: resident taxed on worldwide income, 2025 rate (42 % before contribution to the employment fund), wealth tax abolished in 2006.See the page →Living in Monaco: taxation and residencyMonaco: no personal income tax (except, in principle, for French citizens), no wealth tax, and no property tax. Inheritance tax and residency permits are also available.See the page →New residents in Italy: the flat-rate tax, amounts for 2026New residents in Italy (art. 24-bis TUIR): €100,000, €200,000, then €300,000 for transfers of residence from 2026. Conditions and limits.See the page →FIG Regime and Inheritance Tax in the United KingdomUnited Kingdom since April 2025: 4-year FIG scheme after 10 years of non-residence, end of remittance basis, long-term resident and IHT.See the page →Spanish expatriate tax regime (Beckham): rates, conditionsSpanish expatriate scheme: 24 % up to €600,000, 47 % above that, six years, five years of non-residence required since 2023. Conditions of access.See the page →IFICI in Portugal: 20% tax rate for managers and researchersPortuguese IFICI: special rate of 20 % for 10 years, five years of non-residence required, application before January 15. Conditions and limits.See the page →Employment Pass or ONE Pass: settling in SingaporeEmployment Pass (from 5,600 S$ per month depending on age, COMPASS) or ONE Pass (at least 30,000 S$ per month): conditions of the Ministry of Manpower.See the page →

Leaving France

Exit tax, tax residence and assets in France.

French tax residence: the 3 criteria (art. 4 B)Only one of the three criteria in Article 4 B is sufficient to be considered a French tax resident: home, main activity, economic interests. Dual residence.See the page →Leaving France for Singapore: exit tax and proceduresDeparture from France to Singapore: exit tax (thresholds, deferral, relief), tax residence (art. 4 B), deferral 150-0 B ter, declarations, 90-day stay.See the page →Leaving France for Monaco: what the departure changesA French citizen who moves to Monaco remains, in principle, subject to French income tax (1963 Convention, Art. 7-1). Exit tax, residence permit.See the page →Leaving France for the Emirates: exit tax and proceduresDeparture from France to the Emirates: conditions and thresholds of exit tax, deferral, relief, tax residence (art. 4 B), declarations of the year of departure.See the page →Leaving France for Luxembourg: exit tax and proceduresDeparture from France to Luxembourg: exit tax (thresholds, deferral, relief), tax residence (art. 4 B), deferral 150-0 B ter, declarations, formalities.See the page →Leaving France: exit tax, tax residence, proceduresLeaving France: conditions of exit tax (6 years on 10, 50 % or 800,000 €), deferral, relief, tax residence (art. 4 B), declarations and procedures.See the page →Capital gains on non-resident securities: when France taxesNon-resident: capital gains on securities not taxed in principle, except beyond 25 % (including family group): 12.8 %. Beneficiary in ETNC: 75 %.See the page →Wealth tax for non-residents: taxable assets and the €1.3 million thresholdNon-residents pay IFI (French wealth tax) on their real estate located in France if their net taxable assets exceed €1.3 million on January 1st. Tax brackets and discounts apply.See the page →

Tax treaties

France and host country, article by article.

Luxembourg assurance-vie

Security, control, buyback and taxation.

€150,000 threshold in assurance-vie: rate of 7.5 %A €150,000 premium threshold and a 7.5% % rate: a Luxembourg contract counts towards your French contracts. How is the threshold calculated? A numerical example.See the page →File a claim with the Insurance Commission (CAA)Dispute with a Luxembourg life insurer: written complaint, 90 days, then the CAA (free of charge), within one year. Languages, value of conclusions.See the page →Redemption of a Luxembourg assurance-vie policy: taxationRedemption of a Luxembourg assurance-vie policy by a French resident: 12.8 %, 7.5 % after 8 years, allowances, social security contributions 2026, who pays.See the page →Who controls a Luxembourg life insurer? The CAAThe Insurance Commission (CAA) oversees Luxembourg life insurers: inventory of assets, custodian, freezing, claims. Here's what it does.See the page →Fund dedicated to Luxembourg: what is the minimum amount?Dedicated fund in a Luxembourg contract: minimum premium of €125,000, exception of regular premiums, partial redemption, reclassification, categories.See the page →Dedicated fund or FAS in Luxembourg: the differencesDedicated fund or specialized insurance fund (FAS) in a Luxembourg contract: CAA definitions, minimum premium of €125,000, choice of assets.See the page →Assurance-vie: is there a guarantee fund?FGAP in France, very different European systems, IRRD directive in 2027: what official sources say about assurance-vie guarantees.See the page →Bank holding a Luxembourg contract: its roleThe custodian bank holds the assets representing the commitments of the Luxembourg insurer: agreement approved by the CAA, block, outside the EEA.See the page →Luxembourg insurer in difficulty: your savingsLuxembourg life insurer in difficulty: freeze, separation of assets, lien, liquidation. The FWU case step by step.See the page →Luxembourg insurer in France: freedom to provide servicesCan a Luxembourg life insurer sell in France? Freedom to provide services, role of the CAA, French rules to be respected, effect on taxation.See the page →Luxembourg assurance-vie: what the law protectsLuxembourg assurance-vie: CAA control, custodian, segregated assets, super-priority, FWU case. And what remains your responsibility: the risk of the unit-linked funds.See the page →Assets eligible for inclusion in a Luxembourg unit-linked contractAssets allowed in a Luxembourg unit-linked contract: external funds, structured products, internal funds, cash (CAA circular 26/1).See the page →

Assurance-vie in France

Declaration, levies, IFI and inheritance.

Buying back French assurance-vie from abroadNon-tax resident and French assurance-vie: 12.8 %, 7.5 % after 8 years according to the BOFiP, no social security contributions, 75 % if non-cooperative State.See the page →Assurance-vie 2026: social security contributions 17.2 % or 18.6 %Assurance-vie 2026: social security contributions of 17.2 % if surrender value or capital guaranteed at term; 18.6 % for most other products.See the page →Form 3916 bis: Information to be gatheredAssurance-vie contract taken out outside France: the categories of information in form 3916 bis, where to attach it, the penalty provided for by the BOFiP.See the page →Declaring a assurance-vie policy opened abroadAssurance-vie opened abroad: form 3916 / 3916 bis, fine of €1,500 per undeclared contract, declaration 2778, carry-over to forms 2047 and 2042.See the page →Assurance-vie and IFI: what is included in the tax baseAssurance-vie and IFI: only the portion of unit-linked funds representing real estate is included in the tax base. Surrender value, line 9CA, threshold.See the page →Assurance-vie: DIC, KID and documents before signingBefore taking out a assurance-vie policy: Key Information Document (KID, 2 pages), information notice, additional fees. What the sources say.See the page →Assurance-vie upon death: Article 990 I or 757 BAssurance-vie at death: €152,500 per beneficiary, 20 % then 31.25 %, exempt, premiums after 70 years (€30,500), contracts of insurers outside France.See the page →

Management, transfer and succession

Holding, Dutreil, PER, gifts and transfer of securities.

PER: Deduction ceiling and 2026 finance lawPER ceiling: 10% of the previous year's income, up to a limit of 8 times the annual social security ceiling (PASS). Since 2026, there are no more tax advantages for those aged 70 and over.See the page →Company savings plans (PEE and PER) for company directors: access and limits in 2026Business owner and PEE: access, payments at 25 %, matching contribution of €3,844.80 (up to €6,920.64 in shares), collective PER at €7,689.60.See the page →Dutreil Pact: collective and individual commitment in 2026Collective commitment of 2 years, individual commitment of 6 years since 21/02/2026: durations, thresholds, management, holdings and exemption of 75 %.See the page →Retirement severance pay: tax and contributionsVoluntary departure outside of a redundancy plan: fully taxable. Retirement: capped exemption. Employee and company rules apply.See the page →Holding company: parent-subsidiary regime and tax consolidation (95 %)Parent-subsidiary regime (5 % of capital, 2 years, share of 5 %) and tax integration (95 %): the conditions and effects for a holding company.See the page →Operating holding company: definition and transmission DutreilActive holding company: active participation in the management of the group, eligible for the Dutreil pact when the passive holding company is in principle excluded.See the page →Business registration fees: fee scheduleSale of a business: 0 % up to €23,000, 3 % from €23,000 to €200,000, 5 % above that. Calculation bracket by bracket, with a numerical example.See the page →Securities given before age 70: 50% tax reduction %Donor under 70 years of age: 50% reduction of duties on a gift of securities in full ownership, under conditions, after the Dutreil pact.See the page →Gift and reservation of usufruct: value of the bare ownershipGift while retaining usufruct: the taxes apply to the bare ownership, determined according to the age of the usufructuary (Article 669 of the French General Tax Code). See scale and example.See the page →Gift: €100,000 allowance, 15-year retroactive period, tax bracketsParent-child gift: allowance of €100,000, 15-year tax reckoning, inheritance allowance and tax scale in direct line from 5 to 45 %.See the page →Dividends or capital gains: Flat tax rate 31.4% (%) or tax scale in 2026PFU of 31.4 % or progressive scale in 2026: annual and global option, allowance of 40 % on dividends only, threshold of 10 % of capital.See the page →Partner's current account: interest, maximum rate, taxPartner current account interest: deductible if the capital is paid up, excluding any excess rate above the maximum rate. Flat tax rate of 31.4% for the partner.See the page →Retirement: €500,000 allowance on the sale of securitiesSME manager who sells his shares to retire: fixed allowance of €500,000 on income tax, conditions, duration until 2031.See the page →Transfer of a sole proprietorship: what exemptions apply?Sale of a sole proprietorship: capital gains exemption depending on your revenue (€250,000 or €90,000), the price (€500,000) or retirement.See the page →Transfer of securities: flat tax rate or tax brackets, how to chooseCapital gains on the sale of securities in 2026: Flat tax rate of 31.4% or the standard tax scale? The comparison threshold according to the date of acquisition of the securities, with a numerical example.See the page →Contribution-sale: what changes since February 21, 2026Contribution-sale 150-0 B ter: reinvest 70 % of the product within 3 years, keep for 5 years, sales from 21/02/2026. What changes and how to adapt.See the page →Discount for holding period: securities issued before 2018Abatement of 50 % or 65 % on a capital gain of securities acquired before 2018: option of scale, and choice in the face of the fixed abatement of 500,000 €.See the page →

Practical guides

Regulated savings accounts and available savings.

Practical guides

Assurance-vie and capitalisation contracts: redemptions and declarations.

Assurance-vie: how does a contract workAssurance-vie: subscription, unlimited payments, investment options, redemption settled within a maximum of 2 months, taxation. How it works, with a numerical example.See the page →Assurance-vie: payment delay to the beneficiaryAfter a death, the insurer pays the capital within one month of receiving the documents. Late payment interest, AGIRA processing times, retention periods, and statute of limitations apply.See the page →Assurance-vie beneficiary clause: drafting, modifyingAssurance-vie beneficiary clause: standard, nominative or will, free modification before acceptance, irrevocability and imprecise clause.See the page →Assurance-vie redemption: boxes 2UU, 2VV, 2WW to be completedDeclaring a assurance-vie redemption: role of boxes 2UU, 2VV, 2WW and 2CK, threshold of €150,000, rate of 7.5 % and 12.8 %, numerical example.See the page →Redemption of a capitalisation contract: taxationRedemption of a capitalisation contract: calculation of taxable proceeds, rate of 12.8% % or 7.5% %, allowance of €4,600. And what this page does not cover.See the page →Scheduled assurance-vie redemptions: regular incomeScheduled assurance-vie redemptions: each payment combines capital and gains. Taxable portion, rates, allowances, declaration, and a numerical example.See the page →Assurance-vie: cases where the capital is not paid outSuicide in the first year, convicted beneficiary, clause without beneficiary, nullity, unpaid premiums: when the capital of a assurance-vie policy is not paid out.See the page →Assurance-vie: 2, 10 and 30 year statutes of limitationsStatute of limitations for assurance-vie: 2 years in general, 10 years for the beneficiary from the date of death, 30 years maximum. Interruption, mediation.See the page →Assurance-vie: policyholder, insured, beneficiaryPolicyholder, insured, beneficiary: who does what in a assurance-vie policy, written consent of the insured, 12-year rule, acceptance of the clause.See the page →

Practical guides

PEA, securities account and ETF.

Ordinary securities account: operation, fees, risksOrdinary securities account: no ceiling or withdrawal limit, but fees to compare, a risk of capital loss and the default flat tax of 31.4 %.See the page →ETF: Physical or synthetic replication and feesAn ETF tracks a stock market index. Physical or synthetic replication, order of magnitude of fees, risks, 1 to 7 scale of the DIC, numerical example.See the page →Funds and mutual funds: Key information, fees and risks before investingBefore investing in a fund or SICAV: the Key Investor Information Document (KIID) provided before subscription, the risk indicator from 1 to 7, and the fees to compare. Numerical example.See the page →Bonds: interest rate risk and interest taxationBonds in 2026: why the price falls when rates rise, other risks cited by the AMF and the taxation of coupons (12.8 % + 18.6 %).See the page →Opening a PEA: who can do it, how to contributeWho can open a PEA, where to open it, opening date to first deposit, ceilings of €150,000 and €225,000, opening fees limited to €10.See the page →PEA: eligible securities, shares, ETFs and fundsWhich securities can be held in a PEA (French equity savings plan): shares, SARL (limited liability company) shares, funds and ETFs (75% rule), excluded securities and the 25% limit. Official texts, numerical example.See the page →PEA upon the death of the holder: closure and taxationDeath of the holder of a PEA: closure by the bank, value fixed on the day of death, gains without income tax, social security contributions due.See the page →PEA and PEA-PME-ETI: limits, withdrawals, taxation 2026PEA: ceilings of €150,000 and €225,000, withdrawal before or after 5 years, social security contributions 2026 and exit from the plan in case of departure from France.See the page →PEA, securities account or assurance-vie: comparePEA, securities account or assurance-vie in 2026: ceilings, withdrawals, 5 and 8 year thresholds, eligible securities and tax, with a fictitious numerical example.See the page →PEA-Jeunes: dependent adult child, limit of €20,000PEA-Jeunes: an adult child attached to their parents' tax household can open a PEA, capped at €20,000 then €150,000 at the end of the attachment.See the page →PEA-PME-ETI: eligibility conditions for companiesPEA-PME-ETI: less than 5,000 people, €1.5 billion in turnover or €2 billion in balance sheet, listed below €2 billion in capitalization, limit of 25 %.See the page →PEAC: conditions, €22,950 ceiling and exitPEAC: under 21 years old, ceiling of €22,950, 5-year lock-up, withdrawal from age 18, closure on 31/12 of the year of age 30, gains exempt under conditions.See the page →Transferring your PEA: procedure and costsTransfer of a PEA to another institution: not a withdrawal, tax advantages retained, steps, fee ceilings (€15, €50, €150), recourse.See the page →PEA insurance: capitalization contract and life annuityPEA insurance: a unit-linked capitalisation contract, redemptions before and after 5 years, life annuity and portion subject to social security contributions.See the page →PEP: the rules of existing popular savings plansPEP: no new accounts opened since 25/09/2003, payments up to €92,000, 8 and 10 year rules, income tax, social security contributions and transfer.See the page →

Practical guides

Tax on investments and capital gains.

Free shares: taxation depending on the decision dateFree shares: the tax treatment of acquisition gains depends on the date of the shareholders' meeting that approved the allocation. Table by period, threshold of €300,000.See the page →BSPCE: taxation of gains depending on the subscription dateBSPCE: tax rate on gains according to the date of subscription of the securities (before or since 2025) and the seniority of three years, with a numerical example.See the page →Foreign bank account or contract: what needs to be declared?Bank accounts, crypto and assurance-vie opened outside France: what must be declared, the €10,000 exclusion from online shopping accounts, the fines.See the page →Crypto-assets: verify an authorized provider (MiCA)Since July 1, 2026, only authorized service providers (PSCA) have been serving France. How to verify a provider on the AMF's whitelist.See the page →Crypto-assets: Capital gains tax in 2026Capital gains on crypto-assets in 2026: PFU of 31.4 %, scale option (box 3CN), threshold of €305, suspended exchanges, calculation formula and numerical example.See the page →Exemption from the 12.8 % levy: thresholds and deadlineExemption from the 12.8 % levy on dividends and interest: reference tax income thresholds, declaration on honor, deadline of November 30.See the page →Dividends paid to a non-resident: withholding tax of 12.8% %Dividend from a French company paid to a shareholder domiciled outside France: withholding tax of 12.8 % for a natural person.See the page →Declaring capital gains on securities: 2074, boxes 3VG and 3VHCapital gains on securities: when to fill in the 2074 declaration, what to enter in boxes 3VG, 3SG and 3VH of the 2042 C, capital losses to be carried forward, numerical example.See the page →Interest from fixed-income investments: taxation in 2026Taxable savings accounts, fixed-term accounts, bonds: PFU of 31.4 % on interest received in 2026, exemption from 12.8 %, scale option, box 2TR.See the page →Capital losses on securities: allocation and carryforward over 10 yearsA capital loss on securities is offset against capital gains of the same nature, then carried forward for 10 years. Order of offset, case of a PEA (French equity savings plan), numerical example.See the page →Capital gains on securities: calculating the cost priceCapital gains on securities: net selling price (after expenses), purchase price plus cost, weighted average price, securities received free of charge. Method and example.See the page →Income from movable capital: boxes 2DC, 2TR, 2CKWhere to declare dividends (2DC), interest (2TR) and withholding tax already paid (2CK): PFU of 12.8 %, exemption, option 2OP, ceiling of €8,000 in 2TT.See the page →Foreign capital income: tax credit and form 2047Dividends or interest from foreign sources: who fills out form 2047, methods against double taxation and carry-forward lines of form 2042 C.See the page →Securities received by gift or inheritance: acquisition priceSecurities received by gift or inheritance: the acquisition price is the value used for registration fees, plus expenses. Special cases and example.See the page →Securities exchange: tax deferral (150-0 B)Exchange of securities, merger, public exchange offer, contribution: deferral of taxation under article 150-0 B, cash payment limited to 10 % of the nominal value, calculation of capital gain on disposal.See the page →FCP, FCPR and FPCI: Tax treatment of unit holdersTaxation of unit holders in FCP, FCPR and FPCI funds: coupon payments, unit redemptions, preferential tax treatment within 5 years, challenges. Numerical example.See the page →Securities fees: what is deductibleStorage fees, safe deposit box fees, insurance: deductible only with the standard tax rate option (box 2OP). Loan interest excluded. List, calculation, numerical example.See the page →Options and futures: taxation of occasional gainsOccasional gains on options and futures contracts: capital gains regime, rate of 12.8 %, losses carried forward for 10 years, ETNC at 50 %. Numerical example.See the page →Income of a minor child: inclusion and declarationMinor child with their own income: dependent, income added to that of the parents or separate taxation, box 2042 K, shared custody. Income 2025.See the page →Stock options: taxation of exercise and saleStock options: gain on exercise according to the scale for options granted since 28/09/2012, contribution of 10 %, capital gain on disposal, numerical example.See the page →

Practical guides

Employee savings plans: PEE, profit-sharing and employee participation.

Employer contributions to company savings plans (PEE and PER): 2026 ceilings2026 employer matching contribution: PEE at 3 times the contribution and €3,844.80, group PER at 16.% of the PASS. From age 70, no more tax exemption on PER employer matching contributions.See the page →Early release of employee savings: cases and deadlinesPEE, Perco, PER collectif: cases of early withdrawal, 6-month waiting period or "at any time" depending on the reason, supporting documents and taxation. Numerical example.See the page →Social security contributions: rates and workforce thresholdsSocial package: ordinary rate of 20 %, thresholds of 50 and 250 employees depending on the amount paid, as published by the official pages dated 2026.See the page →Profit-sharing: agreement, 2026 limits and taxationProfit-sharing 2026: agreement of 1 to 5 years, 20 % of gross salaries at most, €36,045 per employee, tax exemption if invested within 15 days.See the page →Profit-sharing for the manager and their spouse: the limitsProfit-sharing in 2026: ceiling for salaried executives (€36,045), self-employed executives, and unpaid spouses (€12,015). Information from Service-Public.See the page →PEE: taxation of withdrawals and social security contributionsWithdrawal from a PEE: amounts exempt from income tax, gains subject to social security contributions, conditions for exemption. Numerical example.See the page →PEE: contributions, employer matching and 5-year lock-in period (until 2026)PEE in 2026: payments up to 25% of gross remuneration, matching contribution of 3 times the payment up to a limit of €3,844.8, 5-year lock-up.See the page →PERCO and PER collectif: existing plans, transformationThe Perco can no longer be set up since October 1, 2020. Existing plans, transformation into a collective PER, exit and taxation.See the page →Value sharing: companies with 11 to 49 employeesBetween 11 and 49 employees: who should choose a value sharing scheme, 1 % benefit test, four options and 2026 ceilings.See the page →Participation: threshold of 50 employees and legal formulaParticipation is mandatory for companies with 50 or more employees for 5 consecutive years. The legal formula for profit-sharing (RSP) is ½(B – 5 % C) × S/V, explained with a numerical example.See the page →Participation: pay or invest, within 15 daysParticipation: 15 days to receive or invest the sum, which arrives without a response, exemption from income tax up to €36,045 in 2026.See the page →Profit-sharing or employee stock ownership: the differencesProfit-sharing or incentive schemes: obligation, calculation formula, €36,045 ceiling in 2026, social security contributions and payouts. Comparison and numerical example.See the page →Value-sharing bonus: limits and exemptionsValue sharing bonus: ceilings of €3,000 and €6,000 per beneficiary, scheme based on workforce size until 2026 and change on January 1, 2027.See the page →Leaving the company: what happens to your employee savingsLeaving the company: the PEE can be kept under certain conditions, payments stopped except for the last bonus, release possible upon termination of the contract.See the page →Employee savings: what amounts to declare for tax purposesProfit-sharing, participation, matching contributions: what amounts to declare for tax purposes, ceiling of €35,325 in 2025, deadline of 15 days, numerical example.See the page →Employee share ownership in a company savings plan (PEE): employer matching contribution increased by 80% %PEE invested in company securities: matching contribution ceiling raised by 80 % (€6,920.64 in 2026), social security contribution, 5-year lock-up period, risk of loss.See the page →TéléAccords: Filing a profit-sharing agreementProfit-sharing and participation: filing of the agreement on TéléAccords, receipt, Urssaf control within 3 months, exemptions at stake and late filing.See the page →Employee savings plans: what employers need to knowProfit-sharing, employee share ownership, company savings plans, group retirement savings plans, employer matching contributions: 2026 limits, thresholds of 50 and 250 employees, social security contributions. An overview for employers.See the page →

Practical guides

Assurance-vie: how it works and taxation.

Practical guides

Borrower's insurance and sick leave.

Employee sick leave: calculation of daily allowances in 2026Daily sickness benefits for employees in 2026: 50% of the basic daily wage, capped at €42.97 gross per day, with a 3-day waiting period. Calculation and numerical example.See the page →Loan insurance: death, total and permanent disability, temporary total disability, permanent partial disability, and permanent partial disability explainedDeath, PTIA, ITT, IPT, IPP: what each loan insurance guarantee covers, what the contract stipulates, and points to read before signing.See the page →Loan insurance: end of the health questionnaireMortgage loans: according to service-public.fr, no health questionnaire is required for loans of €200,000 or less per insured person, and repayment is possible before age 60. Conditions apply.See the page →Rental loan insurance: deduction from rental incomeUnder the actual expense method, rental loan insurance premiums are deductible from rental income under certain conditions. Line item, deficit, numerical example.See the page →Borrower's insurance: mandatory or not?Borrower's insurance is not mandatory, but the bank usually requires it. Here's what the lender requires, what you can choose, with an example.See the page →Online insurance: the cancellation button in 2026Since June 19, 2026, insurance contracts concluded online must offer a free cancellation option. Cancellation periods of 14 and 30 days, dated example.See the page →Death benefit for private sector employees: amount and beneficiariesSocial Security death benefit: €4,009 lump sum, priority beneficiaries, one-month waiting period followed by two years, no tax or contributions. Procedure.See the page →Changing loan insurance: delegation and equivalenceChanging mortgage insurance at any time since September 1, 2022: bank agreement, equivalence of guarantees, deadlines, reasoned refusal.See the page →Aeras Convention: increased risk and the right to be forgottenAeras Convention: 3 levels of examination, 3rd level for a credit of €420,000 maximum and less than 71 years old, right to be forgotten (cancer, hepatitis C).See the page →Keeping your health insurance after leaving home: portability, Evin lawAfter the end of the employment contract: portability of the health insurance (maximum 12 months), then individual paid continuation. Capped deadlines and rates.See the page →Are sick leave benefits taxable?Work stoppage compensation and tax: taxable illness, exempt long-term illness, work accident at 50 %, optional or mandatory insurance.See the page →Dispute with an insurer: complaint followed by mediationDispute with your insurer: claims department, free mediator, then court. Time limits, €5,000 threshold and sample timeline.See the page →Company health insurance: what the employer must financeCompany health insurance: the employer finances at least 50% of the premium. Minimum coverage, exemptions, 2026 health payment, and a numerical example.See the page →Disability pension: categories 1, 2, 3 and amountsSocial Security disability pension: reduced capacity of at least 2/3, 3 categories (30 %, 50 %, 50 % + 40 %), conditions, procedure and accumulations.See the page →Medical questionnaire for death insurance: what to declare?Medical questionnaire for death insurance: what the insurer can ask for, the obligation of accuracy, the right to be forgotten and the risks of an error.See the page →Cancelling your loan insurance: the step-by-step processLoan insurance: cancellation possible at any time since September 1, 2022, free of charge. The steps, the three clicks, the dates to remember.See the page →Cancelling an insurance policy: after one year or at expiry dateHome, car, supplemental health insurance: cancel at the expiry date with notice, or at any time after the first anniversary. The deadlines, with an example.See the page →

Practical guides

Social protection, dependency and retirement for the self-employed.

APA at home: conditions, limits, out-of-pocket expensesAPA at home: 60 years old, GIR 1 to 4, maximum amounts per GIR, out-of-pocket expenses depending on your resources, decision time of 2 months. Numerical example.See the page →ATI: Unemployment benefits for the self-employed, conditions and amountATI: €26.30 per day for 182 days for a self-employed person whose activity ceases. Three situations, conditions, and the case of a company director.See the page →Sick leave for a self-employed worker: daily allowances 2026Sick leave for a craftsman, trader or professional: conditions, calculation at 1/730th of income, ceiling of €65.84 per day and duration of payment.See the page →Article 83 of the French General Tax Code: Mandatory supplementary pensionArticle 83: Mandatory group supplementary pension. Deduction conditions, limit of 8 %, payout as an annuity and inheritance via the PERO.See the page →Long-term care insurance: how to read a contractLong-term care insurance: definition in terms of benefits, annuity or lump sum, waiting period, deductible, exclusions. Key points to read in a contract, with a numerical example.See the page →French Overseas Social Security Fund: Membership ConditionsCFE and retirement: one of the 3 conditions is sufficient (6 months of contributions, 5 years of health insurance, or born in France and already affiliated). Documents, deadlines.See the page →Dependency in nursing homes: the 25% tax reduction (%)Tax reduction for dependency care expenses in institutions: 25% of expenses, €10,000 per person accommodated, maximum €2,500. Numerical example.See the page →Nursing homes: rates and financial assistance (APA, ASH, housing)Nursing homes: the three rates, who pays them, the cumulative aid (APA, housing assistance, ASH), the deposit for children and a numerical example on the APA.See the page →Aggir grid: what do GIR 1 to 6 mean?Aggir grid: 10 activities determine the GIR, 7 others complete it. Definition of GIR 1 to 6, boundary of the APA (GIR 1 to 4) and reassessment.See the page →Disability of a self-employed worker: pension from the mandatory schemeSelf-employed tradesperson or business owner: disability pension at 30 % or 50 % from the RAAM, reduced capacity of at least 2/3, 12 months of insurance. Conditions and procedure.See the page →Future protection mandate: private or notarized documentFuture protection mandate: deed under private signature or notarized. Powers of the agent, registration, medical certificate and court approval.See the page →Obligation to provide financial support and nursing homes: what the law requiresMaintenance obligation and nursing homes: who must help a parent, no scale, role of the judge, exemptions, and the deposit required from those legally obligated to provide support.See the page →Madelin pension plan for the self-employed: conditions and deductionsMadelin pension plan for the self-employed: risks covered, conditions of the group contract, principle of deduction, tax on benefits, basic scheme.See the page →Returning from expatriation: what health insurance do you need in France?Returning to France: affiliation from the first hour worked, or PUMA after 3 months of inactivity. Cases in the EU, Switzerland, the UK and other countries.See the page →Retirement for craftsmen and shopkeepers: 2026 contributionsBasic pension 17.87 %, supplementary 8.1 % and 9.1 %, disability-death 1.30 %: 2025 income, activity of 2 years or more, reform of the basis.See the page →Supplementary pension scheme (Article 39): what changed in 2019Supplementary pension (article 39): principle, end of schemes with random rights since 2019 and taxation of the annuity for the beneficiary.See the page →Retirement for a self-employed professional: Cnavpl and pension funds in 2026Self-employed professionals: which pension fund manages your retirement, the role of the CNAVPL, legal retirement age, quarters of contributions, phased retirement. Partial page.See the page →Reform of the social security contribution base for the self-employed in 2026Single basis for contributions and CSG-CRDS, flat-rate allowance of 26 %: what the reform of the social base changes for a self-employed person since April 2026.See the page →Employee posted abroad: social security and durationIf you are posted abroad, you remain affiliated with the French social security system. This is generally for a period of 24 months: see the information sheets on service-public.fr.See the page →ADR assistance for self-employed retirees: conditionsADR: one-off assistance capped at €10,000 for a self-employed person experiencing difficulties upon retirement. Conditions, deadlines, form R71806 and decision.See the page →

Practical guides

Retirement: age, quarters and calculation for everyone.

Practical guides

Retirement savings plan (PER).

PER: Early withdrawal, permitted cases and proceduresPER: In what cases can you withdraw your savings before retirement, documents required, taxation depending on the reason. Numerical example for your primary residence.See the page →PER: managed investment, profiles and retirement horizonPER managed investment: default principle, 4 retirement horizon profiles, balanced profile without instruction, and what the sources do not specify.See the page →PER: transferring your savings, deadlines and feesTransfer of a PER (Retirement Savings Plan): free after 5 years, maximum 1 % before. 2 months to provide information, transfer within 3 or 4 months maximum depending on the plan.See the page →Insurance-based retirement savings plan (PER) or securities account-based retirement savings plan (PER): the differencesInsurance-based retirement savings plan (PER) or bank-based PER (securities account): investment vehicle, subscription, fate of savings upon death, common rules. A fictional numerical example.See the page →Company retirement savings plan (PER): Optional Pereco or mandatory PeroCompany retirement savings plan: the collective (Pereco) succeeds the Perco, the mandatory (Pero) under article 83. Implementation, three compartments, exit, transfer.See the page →PER and death: transfer to beneficiariesDeath of the holder of a PER (Retirement Savings Plan): plan closed. Insurance PER: €152,500 allowance before age 70, inheritance from age 70. Bank PER: inheritance.See the page →Retirement savings plan (PER) or assurance-vie: taxation and payouts comparedRetirement savings plan (PER) or assurance-vie in 2026: deduction of contributions, availability, taxation of withdrawals. Comparison of the rules, with a fictitious numerical example.See the page →Perp: What has become of this contract since October 2020?The PERP is no longer marketed since October 1, 2020. You can keep it, fund it, or transfer it to a PER. Withdrawal and release.See the page →Withdrawal from the PER at retirement: capital, annuity, taxationWithdrawal from the PER at retirement: lump sum, annuity, or both. Taxation depends on whether your contributions were tax-deductible or not; flat tax of 31.4% on gains.See the page →PPVE: Company Valuation Sharing PlanPPVE: 3-year plan, bonus capped at 75 % of the PASS, social security regime for bonuses paid from 2026 to 2028 and schedule to remember.See the page →

Practical guides

Executive: status, remuneration and responsibilities.

Personal guarantee of the manager: commitment and limitsActing as guarantor for one's company: handwritten statement, proportionality, duration, spouse and information to the bank, with a numerical example.See the page →Spouse of the business owner: the three statusesSpouse working as a collaborator, partner, or employee: conditions, social protection, 5-year duration, and salary deductions. The rules of the Public Service in 2026.See the page →Manager of a SARL or president of a SAS: social statusMajority shareholder of a limited liability company (SARL): self-employed. President of a simplified joint-stock company (SAS): treated as an employee. Who contributes to what, unemployment benefits, combining with an employment contract, dividends.See the page →Shareholders' agreement: what is its purpose, what clauses does it contain?The shareholders' agreement complements the articles of association: pre-emption, approval, joint exit, inalienability, governance, duration, confidentiality.See the page →President of a SAS (simplified joint-stock company): remuneration and social security contributionsPresident of a SAS (simplified joint-stock company): status assimilated employee, contributions of an executive excluding unemployment, remuneration for the mandate, dividends without contributions. Numerical example.See the page →Manager's liability: civil and criminalManager: In what cases can your civil or criminal liability be invoked? Delegation of powers, types of faults, insurance, numerical example.See the page →Executive compensation: deductibility and tax rulesExecutive remuneration and corporation tax: principle of deduction, actual work performed, non-excessive remuneration, case of personal income tax. Numerical example.See the page →Remuneration of the manager of a SARL or EURL: tax frameworkManager's remuneration: deductible for corporate income tax, not deductible for personal income tax, conditions of deduction, social security regime and 10% threshold of capital on dividends.See the page →Changing the legal structure of a company: the proceduresCompany transformation: auditor's report, shareholders' decision according to the legal form, legal notice and registration within 1 month. Numerical example.See the page →Choosing the legal structure of your business: the criteriaEI, EURL, SASU, SARL, SAS, SA: partners, capital, liability, social security system, taxation, incorporation costs. Official overview and example.See the page →Starting up or taking over a business: the available guaranteesCreation Guarantee, Transmission Guarantee, France Active, regional funds, mutual guarantee and personal guarantee: what each scheme covers.See the page →Equipment leasing: principles and operationEquipment leasing: rental with purchase option, term of 3 to 7 years, residual value, end of contract, accounting and limits. No rent or interest rate.See the page →Loans to very small businesses and SMEs: the rules you need to knowContribution, durations, 60-day notice period, usury, guarantee, leasing, inter-company loan, mediation: the rules of credit to micro-enterprises and SMEs, with example.See the page →Financing a business takeover: the sourcesContribution, ARCE, family gift, honor loan, bank loan, seller financing, transfer loan, holding company: the sources of financing for a takeover.See the page →IS: the reduced rate of 15 % for SMEs in 2026Reduced corporate income tax rate of 15% (%): ceiling of €42,500, turnover and capital conditions, groups, declaration and payment. Fictitious numerical example.See the page →Business loan: preparing your bank applicationBusiness loan: business plan, cash flow plan, down payment, collateral, manager's guarantee, cost comparison, credit mediation. No interest rate.See the page →SASU or EURL: comparing the two single-member companiesSASU or EURL: manager treated as an employee or self-employed, corporate tax or personal income tax by default, capital release, transfer rights. Official comparison and numerical example.See the page →

Practical guides

Sole proprietorship: protection and transition to a company structure.

Contribution of a sole proprietorship: capital gainsContribution of a sole proprietorship to a company: capital gains deferred or taxed, end of deferral, conditions of the BOFiP. Numerical example.See the page →Transfer of the business to employees: steps 2026Selling your business to your employees: information 1 month before the sale, deed, registration fees, advertising and tax obligations of the seller.See the page →Donating a business to a relative: steps, rightsGiving your business to a relative: forms of gift, deed, registration, rights after the €100,000 allowance, obligations of the donor.See the page →Donating a sole proprietorship to a relativeGiving your sole proprietorship to a relative: steps, gift tax, €100,000 allowance and Dutreil pact (75 %, 6-year commitment).See the page →Sole proprietor: switching from personal income tax to corporate income taxSole proprietor under the actual regime: option for corporate income tax, assimilation to the EURL (single-member limited liability company), effects on remuneration and corporate income tax rates. Numerical example, fictitious profile.See the page →Sole proprietor: separate business and personal assetsSole proprietor: since May 15, 2022, business and personal assets must be separate. Main residence, tax and social security exceptions, waiver.See the page →Hamon Law and business assets: what will change in 2026Hamon Law 2026: Employees must be informed 1 month before the sale instead of 2, and the penalty can be up to 0.5 % instead of 2 %. According to service-public.fr.See the page →Transitioning from a micro-enterprise to a company: when to consider it2026 thresholds, exceeding two years in a row, reasons to create a company: the signals that justify considering it, according to Service-Public, and the limits.See the page →Social protection for the self-employed (2026)Social protection of the individual entrepreneur in 2026: illness, maternity, disability, retirement, unemployment (ATI), spouse, micro-social, and its limits.See the page →Selling your sole proprietorship to employees: stepsTransfer of a sole proprietorship to employees: information one month before the sale, non-priority offer, €500,000 allowance to be aware of.See the page →Selling your sole proprietorship to a third party: the stepsTransfer of a sole proprietorship to a third party: informing employees (1 month for sales after 27/07/2026), deed, rights, formalities.See the page →Sole proprietorship: the status in practiceSole proprietor: no company, separate assets, default income tax, social protection, creation cost and 2026 thresholds. Numerical example.See the page →Micro-entrepreneur: exceeding the threshold, the consequencesMicro-entrepreneur: exceeding the threshold once is not enough; two consecutive years require a change in tax status. 2026 thresholds, tax and social security implications, VAT.See the page →Micro-entrepreneur: social security contribution rates 2026Micro-entrepreneur 2026: 12.3 % for sales, 21.2 % for services, 25.6 % or 23.2 % for freelancers. Rates, declaration, Acre.See the page →Micro-enterprise: standard allowances and taxMicro-enterprise: allowance of 71%, 50% or 34% of turnover, minimum €305. How taxable profit is calculated and declared.See the page →Micro-enterprise: 2026 revenue thresholdsMicro-enterprise 2026: €203,100 for sales, €83,600 for services, €15,000 for unclassified furnished accommodation, and VAT exemption thresholds.See the page →

Practical guides

Transfer, contribution of securities, Dutreil and holding companies.

Contribution of securities: specific cases of tax deferralSuccessive contributions, absorption of the company, liquidation, gift of the securities received: what happens to the tax deferral 150-0 B ter according to the BOFiP.See the page →Transfer of shares in a simplified joint-stock company (SAS): formalities and clausesTransfer of shares in a SAS or SASU: informing employees, approval and pre-emption clauses, registration at 0.1 %, declarations. Numerical example.See the page →Transfer of shares in a limited liability company (SARL): formalities and approvalTransfer of shares in a limited liability company (SARL): approval of the partners, notification of employees, written agreement, registration at 3 % with a tax allowance of €23,000. Numerical example.See the page →Donating shares in a SAS or SASU: the procedureGiving shares of SAS or SASU: articles of association to be checked, deed or manual gift, rights payable by the donee, updating of the register and articles of association.See the page →Gift of shares in a SARL or EURL: procedureGift of shares in a SARL or EURL: notarial deed, approval, spouse, articles of association, formalities counter, rights, Dutreil agreement. Numerical example.See the page →End of the tax deferral on a contribution of securitiesReport 150-0 B ter: the four events that bring it to an end, the exception of the reinvestment of 70 % in 3 years, the gift and the departure from France.See the page →Acquisition holding company: buying back a companyAcquisition holding company: five-step process, loan interest, parent-subsidiary regime, tax consolidation, family buyout and risks. Numerical example.See the page →IFI: shares in companies holding real estateHow the IFI takes into account company shares: real estate fraction, coefficient, exclusions, threshold of 10 %, debts and numerical example (fictitious profile).See the page →Dutreil Pact: Declarations and certificates to be providedDutreil Pact: documents to be handed over upon transfer, company certificate within 30 days, documents within 3 months, risk of revocation of the exemption.See the page →Dutreil Pact: The 75% % exemption explainedDutreil Pact: what does the 75 % exemption cover, how to calculate it with the allowance and the scale, effect of luxury goods, numerical example.See the page →Dutreil Pact: Which companies are eligible?Dutreil Pact: eligible or excluded activities, benchmarks for the 50 %, holding companies, foreign companies, luxury goods. What the BOFiP says, with an example.See the page →Tax deferral 150-0 B ter: conditions of the contributionContribution of securities to a company subject to corporate income tax: control, cash payment limited to 10 %, persons concerned and declarations. Conditions for deferral 150-0 B ter.See the page →Equity investments subject to corporate income tax: capital gains and shareCapital gain from the sale of equity securities by a company subject to corporate income tax: rate of 0 %, share of 12 % of the gross amount, securities excluded, numerical example.See the page →Selling your business: obligations and taxesSelling your business in 2026: sole proprietorship or securities, capital gains regimes, PFU 31.4 %, registration fees, seller deadlines.See the page →BSPCE: taxation of capital gains from saleSale of securities from BSPCE: calculation of the gain, rate of 12.8 % or 30 % depending on the seniority of three years, declaration 2042-C, with a numerical example.See the page →Evaluating your business: evaluation methodsAsset, comparative and performance methods, DGFiP guide 2026, ruling on value: understanding valuation before a sale, numerical example.See the page →

Practical guides

Gift, inheritance and will.

Family cash gift (790 G): conditions and declarationTax-exempt family cash gift of up to €31,865 every 15 years: ages, beneficiaries, online declaration mandatory since 2026, one month deadline.See the page →Gift-partage: principles, effects and differencesGift-partition: a notarial act that distributes your assets among heirs during your lifetime, with the value fixed on the day of the gift. Principles, limits, rights.See the page →Inheritance tax: rates vary according to the relationship between the parties.Inheritance tax allowances and rates depending on the relationship to the deceased: child, sibling, nephew, other heir. Scale, exemptions, numerical example.See the page →Inheritance tax: who is exempt?Spouse, civil partner, brother or sister: who does not pay any inheritance tax, under what conditions, and what the other heirs pay.See the page →Disaggregation of ownership and IFI (French wealth tax): who declares what?Property divided and IFI (French wealth tax): the usufructuary declares full ownership, the bare owner in principle declares nothing. Three exceptions and a numerical example.See the page →Disinheriting one's children: the forced heirship rules in FranceCan one disinherit their children? Reserved portion, disposable portion, inheritance agreement, foreign law and unworthiness, with a numerical example.See the page →Making a will: the 3 forms and their costHolographic, authentic or mystical will: formal requirements, capacity, fees read on service-public (2026) and limit of the disposable portion.See the page →Making a gift: forms, conditions and formalitiesGift: notarial act, acceptance, capacity, reserved portion of the estate, irrevocability, cost (fees, taxes) and a numerical example.See the page →Inheritance: The deceased had children; who inherits what?Deceased with children: equal shares without a will, share of the spouse, reserved portion of the estate and inheritance tax, with a numerical example for a couple.See the page →Inheritance without children: who inherits what? Shares and rightsThe deceased had no children: shares of the spouse, parents and siblings, reserved portion for the spouse, inheritance rights by relationship.See the page →Joint inheritance: management rules and exitJoint inheritance: 2/3 majority, unanimity to sell a building, joint ownership agreement, one month right of priority, exit through division.See the page →Inheritance: assessing assets and calculating inheritance taxGross assets, deductible liabilities, allowances, tax scale, declaration and payment: the steps for calculating inheritance tax, with a numerical example.See the page →Usufruct, bare ownership, full ownership: differencesWho occupies, rents, sells? Who pays property tax and major repairs? The rights of each party, the tax scale by age and a numerical example.See the page →Value of usufruct and bare ownership: art. 669Tax scale for life usufruct according to age, fixed term usufruct (23 % per 10 years), right of habitation (60 %): how the value is calculated.See the page →Accepting or renouncing an inheritance: the 3 optionsInheritance: acceptance outright, up to the value of the net assets, or renunciation. Time limits of 4 months, 2 months, and 10 years; formalities; debts.See the page →Inheritance tax return: deadlines and formsInheritance tax return: deadline of 6 or 12 months, exemptions (€50,000 and €3,000), place of filing, forms, late payment penalties. Example dates.See the page →Paying inheritance tax: deferred, in installmentsInheritance tax: payment upon filing, deferred or installment upon request, rate of 2 % since 01/01/2026, payment methods. Example of payments.See the page →Proving one's status as an heir: affidavit of heirshipProving one's status as an heir: certificate under €5,965, affidavit of heirship from the notary from €5,965, documents for the bank, FCDDV certificate.See the page →

Practical guides

Couple, spouse and family protection.

Changing your matrimonial property regime: the procedureChanging matrimonial property regime: three conditions, notary, informing adult children and creditors, 3-month deadlines, approval, cost.See the page →Choosing your matrimonial property regime: a comparison of the 4 regimesCommunity limited to acquisitions, separation, participation in acquisitions, universal community: what each regime changes, with a numerical example.See the page →Community of acquired property: the legal regimeIf you are married without a prenuptial agreement, you are subject to a community property regime: joint and separate property, management, debts, and equal division of assets. See the numerical example.See the page →Cohabitation: financial consequences in 2026Cohabitation: no inheritance rights without a will, bequests taxed at 60% after €1,594, gifts taxed at 60% without allowance. Housing, assets, debts.See the page →Gift to the surviving spouse: principles and effectsGift to the surviving spouse: what it changes for the surviving spouse's share, its options, its form, its cost and its limitations. Numerical example.See the page →Spouse's rights to the deceased's homeSpouse who is a tenant: they remain in the property. Owner: lifetime occupancy if the intention is expressed within one year, except in the case of joint ownership. Civil partnership, cohabitation.See the page →Death of a civil partner: survivor's rightsDeath of a civil partner: without a will, the surviving partner has no inheritance rights. Will, children's reserved portion, housing, taxes payable.See the page →Future protection mandate: principles and operationFuture protection mandate: who can conclude it, private signature or notarial act, activation at the registry, control, revocation and end of the mandate.See the page →Marriage, civil partnership or cohabitation: the differences in 2026Marriage, civil partnership, or cohabitation: taxes, debts, assets, housing, inheritance, and gifts compared. Legacies are tax-free for a cohabiting partner (up to 60% of the standard tax rate), but exempt in civil partnerships and marriages.See the page →Civil partnership: effects on the couple's assetsCivil partnership (PACS): separate property unless otherwise specified, joint ownership by option, debts, taxes, gifts (allowance of €80,724) and wills. Official information sheets.See the page →Spouse's usufruct: life annuity or lump sumThe surviving spouse can convert their usufruct into a life annuity or a lump sum, subject to conditions: agreement of the heirs, role of the judge, limits, time limit.See the page →

Practical guides

Rental investment and real estate schemes.

Practical guides

Tax reductions and credits.

Practical guides

Furnished rentals, shared accommodation and rental management.

Furnished rental and mobility rental: durations and depositFurnished lease (1 year, 9 months for a student, 2 months deposit) or mobility lease (1 to 10 months, no deposit): durations, target group, notice period. Numerical example.See the page →Shared accommodation: single lease or individual leases?Single lease or individual leases in shared accommodation: joint and several liability clause, six months after the notice period, security deposit, insurance and notice period. Numerical example.See the page →Declaring your rental income: 2044, 2042 or 2042 C PRO?Unfurnished rentals: box 4BE or form 2044. Furnished rentals: 2042 C PRO (micro-BIC) or form 2031. Boxes, thresholds and numerical example for 2025 income.See the page →Rental management fees: €20 flat fee plus agency feesActual rental income: manager's fees deductible, flat rate of €20 per unit for other expenses, acquisition costs excluded. Numerical example.See the page →Furnished tourist accommodation: star rating and taxThe classification of a furnished tourist accommodation changes the micro-BIC regime: €15,000 and 30 % without classification, €83,600 and 50 % with classification (2026 income). Procedure and example.See the page →Furnished tourist accommodation in co-ownership: regulations and management companyRenting furnished tourist accommodation in a co-ownership: what a regulation established since 21/11/2024 must say, the information of the trustee and the vote of two-thirds.See the page →Furnished tourist accommodation as a primary residence: 90 and 120 daysMain residence furnished for tourist accommodation: 90 consecutive days per client, annual limit of 90 to 120 days, taxation under the micro-BIC regime. Numerical example.See the page →

Practical guides

SCI, SCPI and life annuity.

SCI: Declaration 2072-S or 2072-C, who files what?SCI taxed under the personal income tax regime: form 2072-S or 2072-C, electronic filing by the representative, deadline and postponement by each partner. Numerical example (fictitious profile).See the page →SCI: statutes, management and decision-makingManager, meetings, majorities, unanimity by default and approval of transfers: how a French real estate investment company (SCI) makes its decisions. Numerical example (fictitious profile).See the page →SCPI: fixed or variable capital, withdrawal and resaleOpen-ended (withdrawal) or closed-ended (secondary market) SCPIs: how to exit, what the AMF says, what fees apply. Numerical example (fictitious profile).See the page →SCPI: Subscription, management and disposal feesA SCPI (French real estate investment trust) charges fees upon entry, annually, and upon resale. AMF (French Financial Markets Authority) fee ranges (5 to 12 %, 8 to 10 %), basis for each fee, example.See the page →Tax-advantaged SCPIs and Pinel: keeping your sharesPinel SCPI: the shareholder commits to retaining their shares until the end of the rental commitment period (6 or 9 years). What the BOFiP (Official Bulletin of Public Finances) says, what the AMF (French Financial Markets Authority) says.See the page →Life annuity: notarized deed, unpaid debts and death of the sellerLife annuity: authentic deed before a notary, indexation clauses, termination and penalty clauses, death of the seller, cancellation within 20 days. Numerical example.See the page →Life annuity (occupied or vacant): initial payment, annuity, and discountLife annuity sale: occupied or vacant life annuity, initial lump sum payment, calculation of the annuity, discount on the occupied property and allocation of expenses. Numerical example.See the page →

Practical guides

Property purchase, loans, capital gains and local taxes.

Notary fees: transfer taxes, for existing and new propertiesNotary fees: transfer taxes, CSI, disbursements, emoluments. Rates for existing and new properties, temporary regime 2025-2028, numerical example.See the page →Mortgage loan guarantees: mortgage and suretyConventional mortgage, special legal mortgage of the lender of funds (formerly lien) or guarantee: what each guarantee changes, costs, release.See the page →Vacant housing: TLV and THLV, who is affected?TLV or THLV: vacancy period, municipalities concerned, rate of 17 % then 34 %, exemptions and merger of the two taxes in 2027.See the page →Capital loss on real estate: why it is not deductibleA loss on the resale of real estate is not taken into account: neither compensation nor deduction from overall income. These are the two exceptions listed in the BOFiP (Official Bulletin of Public Finances).See the page →Mortgage loan offer: FISE and 10-day processing timeMortgage loan offer: FISE provided with the offer, offer held for a minimum of 30 days, 10 days to reflect before signing, free choice of insurance.See the page →PTZ: Who can obtain it and for which properties?PTZ: primary residence, new or old, in zone B2 or C, income limits per zone and loan amounts. Numerical example for a household of 4 people.See the page →Capital gain: first sale and reinvestment within 24 monthsSale of a property other than the main residence: capital gains tax exemption when reinvested within 24 months. Conditions: 4 years, only once.See the page →Preliminary sales agreement or sales contract: the 10-day periodUnilateral promise or compromise: commitments, immobilization compensation, security deposit, 10 calendar day withdrawal period and loan condition.See the page →Early repayment of a loan: capped compensationMortgage loan: capped early repayment penalty (6 months of interest, 3 % of the remaining capital due), exemption cases, threshold of 10 %.See the page →Primary or secondary residence: tax definitionsThe tax authorities do not have a single definition of primary residence: income tax, capital gains tax, secondary residence. The relevant legislation and an example.See the page →Main residence sold: timeframe and outbuildingsCapital gains tax exemption on main residence: one year sale period in principle, no rental, asking price, garage less than 1 km away.See the page →Second home: property tax and surchargeSecondary residence housing tax: calculation based on rental value, increase of 5 % to 60 % voted by some municipalities, exemptions.See the page →APR and usury rates: how to read themAPR: the "all-inclusive" cost of a loan. A loan is considered usurious if its APR exceeds the legal maximum interest rate, which is set quarterly. Content, reading, example.See the page →Property tax: exemptions and reductionsNew construction, energy saving works, over 75 years old, €100 tax relief, vacancy: conditions and deadlines written by official sources.See the page →Property tax: who pays it and how is it calculated?Tax payable on January 1st, sale during the year, property rented, base equal to half of the cadastral rental value: the sources and an example.See the page →Off-plan purchase: completion guarantee and staggered paymentsOff-plan purchase (VEFA): reservation contract, deposit of 5 % or 2 %, completion or refund guarantee, calls for funds of 35, 70, 95 then 5 %.See the page →Eco-PTZ: conditions, amounts and eligible worksEco-PTZ: no income restrictions, from €7,000 to €50,000, 15 or 20 years, RGE certified company required. Eligible works and a costed example.See the page →

Practical guides

Leaving France: tax residence, exit tax and declarations.

Main activity and tax residence: criterion bConducting one's main business activity in France is sufficient to establish tax residence there. The BOFiP (French Official Tax Bulletin) considers the following factors: actual working hours, income, employees, and managers.See the page →Foreign address: inform the tax authorities of your departureWhich service should you report your foreign address to: the last tax office in the year of departure, then the non-resident tax office (SIP). (Canaux and 2042-NR).See the page →Tax treaties: countries linked to FranceOfficial list of French tax treaties: how to read the columns on income tax, wealth tax, inheritance tax, gifts, and the limits to keep in mind.See the page →Double taxation: tax credit and effective tax rateHow the tax treaty avoids double taxation: tax credit, exemption with effective rate, ceiling and lines of 2047 and 2042 C.See the page →Exit tax: gift, death or transfer during the deferral periodExit tax: which events terminate the deferral of payment according to notice 2074-ETD (transfer, gift, death) and which ones open up a tax relief.See the page →Exit tax: forms 2074-ETD, ETS and ETSL explainedExit tax: which form to fill out and when. 2074-ETD initially, 2074-ETS3 and ETSL for follow-up, boxes 2OP, 8UT and 8TN, automatic or optional deferral.See the page →Exit tax: annual obligations during the grace periodExit tax under deferred payment: who files the 2074-ETS3 or 2074-ETSL form each year, where, with what documents, box 8TN, 30-day formal notice.See the page →Exit tax and tax deferral 150-0 B terDeparture from France after a contribution of securities: the transfer of residence terminates the deferral 150-0 B ter; the deferral of payment of the exit tax may apply.See the page →PEA and departure from France: what happens to the plan?PEA and expatriation: plan not automatically closed according to the BOFiP, case of the ETNC, gain of a non-resident, return to France before or after 5 years.See the page →Amicable procedure in case of double taxationContacting the administration in case of double taxation: conditions, time limit of 3 months to 3 years depending on the agreement, file, target duration and outcomes.See the page →183-day rule: employees on assignment and agreementsThe 183 days of a tax convention, read in the France-Luxembourg convention (art. 14): three conditions, counting of days, other 183 days.See the page →Tax residence requested by the bank: NIF and fineYour bank is asking for your tax residence and your NIF: 30-day deadline after the second request, fine of €1,500 according to impots.gouv.fr.See the page →

Practical guides

Non-residents and expatriates: taxes and levies in France.

Expatriates: 50% exemption on passive income (%)Expatriate tax regime: 50 % of certain income from movable capital, royalties and capital gains from foreign sources are exempt from tax. Conditions.See the page →Expatriates: the flat-rate option of 30 %Expatriate scheme: by option, the expatriation allowance is deemed to be equal to 30% of the total net remuneration. Conditions, limits, declaration.See the page →Expatriates and IFI: assets held abroad excluded for 5 yearsHaving moved to France after 5 years abroad? Until the 5th year following this move, the French wealth tax (IFI) only considers your assets located in France. Rules, duration, example.See the page →French interest and obligations of a non-residentWithholding tax on non-resident interest: pre-1987 bonds and treasury bills, 12.8 % for a natural person.See the page →Capital gains for a non-resident: exemption of €150,000Non-resident, you sell a property in France: former main residence exempt, or €150,000 capital gains for certain EU/EEA nationals.See the page →Solidarity levy 7.5 %: non-residents affiliated with the EUNon-residents affiliated with the social security system of the EEA or Switzerland: no CSG or CRDS, but 7.5 % solidarity levy. Boxes 8SH, 8SI.See the page →Tax representative: sale of property by a non-residentIf you are selling property in France from abroad, a tax representative is generally required. Exemptions: EU, €150,000, exemption based on the length of time the property is sold.See the page →Withholding tax: non-resident salaries and pensionsFrench-source salaries and pensions of a non-resident: 10 % allowance, scale 0 %, 12 % and 20 %, tax brackets and boxes to be filled in.See the page →French pension of a non-resident: where is it taxed?Pension paid by a fund established in France to a non-resident: withholding tax 0 %, 12 %, 20 %, allowance of 10 %, minimum rate, average rate.See the page →SCI: Taxation of a non-resident partnerSCI subject to IR or IS: how a partner domiciled outside France is taxed, minimum rate, social security contributions, withholding of 12.8 % and IFI.See the page →Average rate: the non-resident option explainedNon-resident: minimum rate of 20 % or 30 % and option for the average rate. Conditions, box 8TM, supporting documents and fictitious numerical example.See the page →Property tax and housing tax: non-resident in FranceIf you live abroad and own property in France: property tax is due, and housing tax is due if the property is furnished. Who pays, how is it calculated, and how do you declare it?.See the page →

Practical guides

Inheritance, social security and cross-border work.

Inheritance agreements: which countries with FranceOf the 128 states listed in the BOFiP (French Official Tax Bulletin), 38 bear the letter S (inheritance tax). List 2026 includes countries without S, such as Luxembourg, and what the list does not reveal.See the page →Form A1: Secondment and activity in several countriesForm A1: who issues it, duration of the posting, activity in several EU countries, EEA countries or Switzerland. What the Cleiss website says.See the page →Swiss border worker G permit: conditions and durationSwiss G permit: who can receive it, weekly return home, 5-year duration or contract duration, 3-month activity without a permit. Sources: SEM.See the page →Inheritance between France and Luxembourg: rights and place of taxationLuxembourg inheritance tax (6 % to 15 % for collateral heirs, plus additional taxes) and French territoriality rules. No conventions listed.See the page →France-Monaco Succession: The 1950 ConventionConvention of April 1, 1950: domicile of the deceased, five years of residence for a Frenchman, securities taxed at the domicile, real estate where it is located.See the page →Inheritance in Switzerland: cantonal tax and heirsInheritance tax in Switzerland: cantonal. Who pays, which canton is responsible, who is exempt, Obwalden and Schwyz: official information ESTV and ch.ch.See the page →Cross-border teleworking: what social security coverage is available?Cross-border teleworking: threshold of 25 %, framework agreement below 50 %, document A1, duration of 3 years. What the Cleiss says, and its limitations.See the page →

Practical guides

Switzerland, Spain, Portugal and Luxembourg.

Spain: Wealth tax, what is taxedSpain: Wealth tax is levied on net assets as of December 31st. Residents and non-residents, exemptions, minimum tax-exempt amount, tax return.See the page →Swiss withholding tax of 35 %: refundSwiss withholding tax is levied at 35% on dividends and interest. Refunds are available to Swiss residents who file a tax return within three years.See the page →Wealth tax in Switzerland: cantonal principlesThere is no federal wealth tax in Switzerland: it is levied by the cantons. Tax base, debts, rates per thousand, and a calculation example are provided in the federal guide.See the page →LAMal: Getting health insurance in Switzerland when you move thereInstallation in Switzerland: mandatory basic insurance, three-month waiting period with retroactive effect, CHF 300 deductible, exemptions and premium reductions.See the page →Luxembourg: tax classes 1, 1a and 2 and couplesLuxembourg: tax classes 1, 1a and 2, splitting of married couples, partners and individual taxation option, according to the Administration (2025).See the page →Luxembourg: Dividends and capital gains for individualsLuxembourg: withholding of 15 % on dividends, exemption of 50 %, capital gains on securities (6 months, 10 %, threshold of €500) according to guichet.lu and the ACD.See the page →Driving licence B in Switzerland for a French citizen: conditionsEU/EFTA B permit for a French citizen: employment of at least one year or sufficient means, validity of five years, extension, declaration of arrival.See the page →Tax residency in Portugal: 183 days or accommodationPortugal: tax resident for more than 183 days in a 12-month period, or with a property occupied as their usual residence. Counting of days, start and end of the period.See the page →Tax residency in Spain: 183 days and interestSpain: tax resident for more than 183 days in the calendar year, or with the center of your economic interests there. Absences, family, convention.See the page →

Practical guides

United Kingdom, Emirates, Singapore, North America and Thailand.

Canada: Tax residency and residential tiesCanada Revenue Agency: important and secondary relationships, factual resident, deemed resident at 183 days, non-resident, forms NR73 and NR74.See the page →Form 706-NA: Inheritance tax for non-residentsForm 706-NA: who files it, $60,000 threshold, 9-month deadline, assets located in the United States, assurance-vie, agreements. What the IRS says.See the page →UAE Golden Visa: Conditions and Amounts 2026UAE Golden Visa: Investor pathways up to AED 2,000,000, including entrepreneur, specialist, and family members. Conditions are listed on the ICP; duration to be verified.See the page →Leaving France for Thailand: exit taxDeparture from France to Thailand: exit tax (6/10 years, 50 %, €800,000), deferral on request, 2 or 5 year relief, declarations 2074-ETD, 2042-NR.See the page →Leaving France for Canada: exit tax and proceduresDeparture for Canada: exit tax (6 years on 10, 50 % or 800,000 €), Canada not on the list of automatic deferment, deferment on option, 2 or 5 years.See the page →Leaving France for the United States: exit taxDeparture to the United States: who is affected by the exit tax, automatic deferral of payment, 2026 rate, 2 or 5 year period, form 2074-ETD.See the page →United Kingdom: Capital Gains Tax, rates and allowances 2026-27Capital gains in the UK in 2026-27: rates of 18 % and 24 %, £3,000 allowance, Business Asset Disposal Relief at 18 %, non-residents. Numerical example.See the page →United Kingdom: What a non-resident paysNon-resident in the United Kingdom: UK income taxed, personal allowance, SA109, capital gains on real estate, 60 days for a residential property.See the page →United Kingdom: Entry and residence of a French citizen in 2026French citizens in the United Kingdom: no visa is required for a short stay, but an ETA (Electronic Travel Authorization) costs £20 and is valid for 2 years, for a maximum of 6 months. Beyond that, the ETA is no longer sufficient.See the page →United Kingdom: The Statutory Residence Test explainedUK tax residency: 183 days, 16 and 46 day tests, link test with its tables, shared year. HMRC rules and numerical example.See the page →Tax residency in the Emirates: criteria and calculationEmirates: 183 days over 12 months, or 90 days under certain conditions, or habitual residence. Days count, accommodation, employment, agreement with France.See the page →Singapore: Dependant's Pass for spouse and childrenDependant's Pass in Singapore: married spouse and children under 21, sponsor's salary of S$ 6,000 per month, fees, documents, spouse's employment.See the page →Singapore: Gains on the sale of foreign assetsIRAS Guide of 06/06/2025: capital gains not taxable "currently", income-like gains taxable, section 10L, exemption 13(1)(zu).See the page →Substantial Presence Test: 31 days and 183 weighted daysThe American substantial attendance test: 31 days in the year and 183 weighted days over three years. Calculation, excluded days, forms 8843 and 8840.See the page →Thailand: 180 days and foreign income remittanceThailand: Foreign source income is taxable if remitted for 180 days or more per year, from 2024 onwards. Exceptions, forms, tax credit.See the page →Emirates: Personal and Corporate Tax in 2026Emirates: No personal income tax, VAT 5 %, corporate tax 0 % then 9 % above 375,000 AED. Who is affected, deadlines.See the page →

The firm

Who will answer you?.

The role of the advisorWhat a wealth management advisor does, and what they don't do not.See the page →Offers & feesWhat is free, Fixed-price assessments, customized missions.See the page →AboutThe founder, the method, and the statutes that you can check.See the page →

Frequently asked questions

What clients ask us.

Where do the figures for the case studies come from?

Typical situations recalculated with the rules of 2026: each amount refers to the article of law on which it is based, from the scale of article 777 of the CGI to the flat-rate levy of 31.4 %.

My question is not addressed here: what to do?

A 10-minute call is often enough to determine whether your situation requires further investigation, or if a simple answer will suffice.

New guides

Tax residency, cross-border workers and expatriation.

Unemployment of Swiss cross-border workers: who provides compensation?Swiss cross-border workers who are unemployed: France provides benefits, Switzerland reimburses for 3 or 5 months. 2026 revision not yet in effect. Sources: SECO and France Travail.See the page →Tax domicile: home or principal residence (art. 4 B)Article 4 B of the French General Tax Code (CGI): home, usual residence, principal residence of more than six months. Family counts towards the home, not towards the residence.See the page →Spouse remaining in France: what is their tax residence?One spouse remains in France, the other leaves: preferred residence for each, mixed couple, income taxed in France, family quotient, average rate.See the page →Dual tax residency: how the convention resolves the issueTwo states consider you a resident: the convention decides (home, residence, nationality). Franco-British and Franco-Belgian texts read.See the page →Swiss border resident: LAMal or French health insuranceLAMal or French health insurance: cross-border workers must choose within 3 months, otherwise they will be automatically enrolled. This choice is irrevocable. Sources: Cleiss and FOPH.See the page →Exit tax: six years out of ten, tax relief and returnExit tax: six years of residence out of ten, relief at 2 or 5 years (threshold of €2.57 million), events that block it, effect of a return to France.See the page →Exit tax: deferral upon request, representative, guaranteesExit tax: automatic or on request deferral, tax representative, security of 12.8 % («guarantees» in the notice), filing deadline to be verified.See the page →Exit tax: securities concerned and valuationExit tax: shares, units, SICAVs, split ownership rights; exclusions (PEA), 50 % and overall value tests, valuation of listed and unlisted securities.See the page →Swiss lump-sum taxation: taxation based on expenditureSwiss lump-sum taxation: conditions, minimum expenditure of 435,500 francs (2026 federal tax), agreement with France, cantons. Sources: AFC.See the page →Form 2041-AS: Swiss border worker's certificateThe 2041-AS is not an income tax return but the cross-border worker's tax residence certificate: four sections, visa, submission deadlines.See the page →Swiss border worker (8 cantons): 1983 agreementFranco-Swiss agreement of April 11, 1983: eight cantons, salary taxable in France, 45 nights, 3-hour journey, compensation of 4.5 % between States.See the page →Geneva border worker: withholding tax and tax creditCross-border worker in Geneva: tax withheld at source in Switzerland, declaration in France (2047-SWITZERLAND, case 2A), tax credit equal to the French tax.See the page →Luxembourg border worker: teleworking and taxesLuxembourg border worker: 34-day threshold outside Luxembourg, calculation, exceeding the limit, and tax credit. Official texts and numerical example.See the page →Impatriates: conditions of the article 155 B regimeExpatriate regime (art. 155 B): five calendar years without domicile in France, taking up duties, home in France, duration up to the 8th year.See the page →Expatriation bonus: exemptions and limitsExpatriation bonus: exempt for its actual amount, ceilings of 50 % or 20 %, reference remuneration, examples from BOFiP and numerical case.See the page →Monaco: Certificate of residence for tax purposesMonaco: Certificate of residence for tax purposes, conditions, documents, fee of €600, validity of one year, and what does not change for a French citizen.See the page →Withdrawal from the 2nd pillar LPP: taxation in FranceCapital from the Swiss 2nd pillar received by a resident of France: pension (BOFiP), scale or levy of 7.5 %, Swiss withholding: period of 3 years.See the page →Singapore: foreign source incomeSingapore: Exemption of foreign income received in Singapore by a resident, under certain conditions and excluding partnerships. Rules, limits, calculation.See the page →Cross-border teleworking: social security, 25 % and 50 %Cross-border teleworking: threshold of 25 %, framework agreement below 50 %, document A1, duration of 3 years. What the Cleiss says, and its limitations.See the page →

New guides

Assurance-vie, contracts and savings.

Advance on a assurance-vie contract: rules and taxationAdvance on a assurance-vie contract: a loan from the insurer as stipulated in the contract, not taxable, but reclassifiable as a partial redemption. Differences with a redemption.See the page →Capitalization contract and assurance-vie: differencesCapitalisation contract and assurance-vie: nature, redemptions treated together, treatment upon death according to the ministerial response of 2019. Numerical example.See the page →Social security contributions on rents: 17.2 % or 18.6 %Unfurnished rentals: 17.2 % social security contributions. Furnished rentals: 18.6 %. Tax base, deductible CSG of 6.8 % (box 6DE), payment in year N+1 and numerical example.See the page →Rental income of a non-resident: declaration and taxFrench rents received from abroad: micro-foncier or réel, minimum rate 20 % and 30 %, social contributions 17.2 % or 7.5 %, boxes and fictitious example.See the page →

New guides

Executives, real estate and business transfer.

Country by country

Tax treaties, departures and returns: priority countries

Country by country

Cyprus, Singapore, Thailand, Hong Kong: taxation, departure and return

Leaving France for Cyprus: exit tax and proceduresDeparture from France to Cyprus: tax residence, exit tax and deferment, registration after 4 months, tax registration 2026, 1981 convention.See the page →Returning to France from Cyprus: taxes and proceduresReturn from Cyprus to France: tax residence, year of return in two declarations, Cypriot income, 1981 convention, accounts, IFI, exit tax.See the page →Living in Cyprus: taxation and tax residencyTax resident in Cyprus: 183 days or 60-day rule, 2026 scale (0 % up to €22,000), registration, contributions, agreement with France.See the page →Returning to France from Singapore: taxes and proceduresReturn from Singapore: tax residence, expatriate regime (art. 155 B), 2042-NR and 2042 declarations, form 3916 and section 440 of the exit tax.See the page →France-Thailand tax treaty: the detailsFrance-Thailand Convention of 1974: dividends at 15 or 20 % for companies, royalties 5 or 15 %, 183 days per fiscal year, without inheritance.See the page →Returning to France from Thailand: taxesReturn from Thailand: tax residence, departure tax certificate, expatriates (art. 155 B), 2042-NR and 2042 declarations, form 3916, exit tax.See the page →Living in Thailand: tax residency and taxesLiving in Thailand: 180-day stay threshold, 10 % withholding tax on dividends, inheritance tax on estates exceeding 100 million baht.See the page →Living in Singapore: tax residency and tax rates for 2024Singapore: tax resident for 183 days, scale from 0 % to 24 %, non-resident for 61 to 182 days at 15 % or at the scale, foreign income exempt.See the page →France-Hong Kong tax agreement: article by articleFrance-Hong Kong agreement of 2010: dividends and interest capped at 10 % (exceptions), pensions taxed at source, 183 days, MLI, without inheritances.See the page →Leaving France for Hong Kong: exit tax and the 2010 agreementDeparture for Hong Kong: tax residence (art. 4 B), exit tax not on the automatic deferment list, pensions and earnings according to the agreement, three months without a visa.See the page →Returning to France from Hong Kong: residency and taxesReturn from Hong Kong: 180 and 300 day thresholds, 2010 agreement, French tax residence, expatriate regime, 2042-NR, 2042 and form 3916.See the page →Living in Hong Kong: Territorial tax, salaries 2 to 17 %Hong Kong: source-based tax, salaries taxed at the lower of two calculations (2 % to 17 % or 15 %/16 %), no inheritance tax since 2006.See the page →

Country by country

Netherlands, Ireland, Greece, Mexico, Israel, Morocco, Vietnam, Mauritius

Country by country

Japan, China, India, Brazil, Russia, Nordic countries, Poland, Asia-Pacific, Latin America and Crown territories

Country by country

Oman, Maldives, Seychelles, Bahrain, Croatia, Cameroon, Ivory Coast, Finland, Egypt and other countries

Country by country

Tax treaties and residency: Jordan to Ukraine, and other countries

Country by country

Tax treaties and residency: Bahamas to Zimbabwe, and other countries

Country by country

Taxation and residency: Algeria in Zambia, and other countries

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