Tax blog: articles by Me Marc Uzan

Articles on tax law and international taxation, written by Maître Marc Uzan, tax lawyer in Paris.

• Business Tax Audits

  • I Am a Business Facing a Tax Audit: Why Me?
  • The Accounting Audit: How Does It Work?
  • The Remote Examination of Accounts: How Does It Work?
  • How to Submit a Tax Compliance Request
  • The Remote Accounting Review: A New Form of Tax Audit

• Cryptocurrencies

  • Cryptocurrencies and tax: why audits are set to surge with DAC 8 and the Travel Rule
  • Crypto Taxation: Why You Must Declare Your Capital Gains Before the Avalanche of Tax Audits (DAC8 & Travel Rule)
  • Differential Contribution on High Incomes (CDHR): Impact on Cryptocurrencies
  • DAC 8: The Nuclear Tax Bomb on Crypto
  • Crypto: New Regime for Sales Made in 2023 and Reported in 2024
  • Crypto Taxes: Individual or Professional, Where Is the Line?
  • I Have Cryptocurrencies: How Do I Declare Them in 2023?
  • Cryptocurrencies: Everything You Need to Know About Their Taxation
  • How to Declare Your Cryptocurrencies?
  • How Do I Declare My Cryptocurrencies? 10 Questions and Answers.
  • The (Easy) Taxation of Cryptocurrencies in Questions and Answers
  • Declaring Foreign Cryptocurrency Accounts
  • Clarifications on the Tax Regime for Cryptocurrencies
  • Taxation of cryptocurrencies since 1 January 2019 (reporting in 2020).
  • Taxation of cryptocurrencies: new developments, but still nothing concrete
  • Cryptocurrency taxation: is an atomic bomb in the making?
  • A Lawyer's Answers to a Cryptocurrency Trader
  • Cryptocurrency taxation (Bitcoin, etc.) explained simply

• Foreign Accounts

  • Request to Regularise an Undeclared Foreign Account: What to Do and What to Expect
  • Failure to Declare a Revolut, N26, eToro, Wise or Degiro Account
  • myPOS and the French Tax Authorities
  • I Have Accounts Abroad: How Do I Declare Them?
  • Is It Legal to Open a Bank Account Abroad?
  • Do the Tax Authorities Have Access to Our Foreign Bank Accounts?
  • How Do the Tax Authorities Know That I Have an Account Abroad?
  • Everything You Need to Know About Holding Foreign Accounts
  • Regularising Foreign Accounts: Why? What Are the Risks?
  • Undeclared Accounts Held in Portugal: How to Regularise?
  • Life Insurance Policies Held Abroad: How to Report Them?
  • What Fines Apply for Failing to Declare an Account Abroad?
  • How to Regularise Your Accounts Held Abroad
  • For Which Foreign Accounts Must You Pay Tax?
  • Foreign Account and Tax Return: How Does It Work?
  • Undeclared Foreign Account: What Fines Am I Facing?
  • Which Account Opened Abroad Is Taxable? Explanations.
  • "Accounts abroad" box ticked. Why? What should you do?
  • Tax Return 2042: Foreign Accounts, Pre-Ticked Box 8UU or 8TT
  • The Automatic Exchange of Bank Account Information
  • Voluntary regularisation of foreign bank accounts
  • How Do You Know Whether You Must Declare Your Foreign Accounts?
  • Regularised Foreign Accounts
  • Which Foreign Bank Accounts Must Be Declared?
  • Undeclared Account Abroad: How to Regularise Your Situation?
  • Forgot to Declare a Foreign Account: What Should You Do?
  • Undeclared Foreign Account: Limitation Periods
  • Declaration of Foreign Accounts, Life Insurance Policies and Trusts
  • Holding a bank account abroad: what are the tax obligations?
  • Undeclared accounts held abroad
  • Undeclared Foreign Accounts? Everything You Need to Know.
  • DECLARE YOUR FOREIGN ACCOUNTS PROPERLY OR FACE HEAVY PENALTIES.
  • Voluntary Tax Disclosure of Assets Held in Israel

• Foreign Income

  • Foreign Rental Income? Yes, You Must Declare It in France Too!
  • 2024 Tax Return: Foreign Income, Accounts and Real Estate
  • I Have Foreign Income: Which Returns Must I File in France?
  • Selling Real Estate Abroad: Taxation and Form 2048 IMM
  • Assets Abroad, Foreign Income, Foreign Accounts: The Tax Guide
  • Sale of a Property Abroad: How Is It Taxed?

• Impatriates

  • French Inbound Expatriate Tax Regime: How Does It Work?
  • Impatriation Tax Guide: Everything You Need to Know About the French Impatriation Tax Regime!
  • Tax Exemption After Returning to France
  • What Is Inpatriate Tax Status?
  • The Special Tax Regime for Inpatriates: Tax Advantages in France
  • Tax Inpatriate: Benefits, Conditions and Tax Returns
  • HOW TO DECLARE THE IMPATRIATION BONUS?
  • How Does the Inpatriation Bonus Work?
  • How to Declare the Inpatriation Bonus?
  • How to Benefit from the Inpatriate Regime in France: Explanations and Steps
  • Tax Regime for Inbound Expatriates: Who Is Eligible? What Are the Benefits?

• Individual Tax Audits

  • I Am Undergoing a Tax Audit: What Will Happen? How Should I Respond?
  • CIMR REFUSED FOR 2018: “BLANK YEAR” DENIED DUE TO LATE FILING – WHAT CAN YOU DO?
  • What Are the Consequences of an In-Depth Examination of Personal Tax Situation?
  • Tax Audits of Individuals: The Steps in Detail
  • I Am a Private Individual Facing a Tax Audit: Why Me?
  • SOS: I Am Undergoing an In-Depth Examination of Personal Tax Situation (ESFP)

• Individual Taxation

  • Exceptional contribution on high incomes (CEHR) – calculation on a "smoothed" base (quotient mechanism) with numerical examples
  • Tax in France: What Percentage Do You Pay?
  • I Have Just Arrived in France: What Are My Taxes?
  • How Can a Foreign National Obtain a Tax Number in France?
  • Focus on the Tax Return of a Foreign National in France
  • First Tax Return in France

• International Inheritance

  • Taxation of Foreign Estates
  • Taxation of International Inheritances and Gifts
  • Inheritance and Gift Taxes, Registration and Stamp Duties
  • Taxation of international inheritances and gifts: frequently asked questions
  • Taxation of International Successions

• International Tax Law

  • Employees Travelling Abroad: Can I Be Exempt from Tax in France?
  • How to Prove Your Tax Residence Abroad?
  • Can You Be a Tax Resident in 2 Countries?
  • Living in France and Working Abroad: What Taxes Apply?
  • Changing Tax Residence During the Year: What You Need to Do
  • Table of Tax Treaties
  • International Tax Treaties: What Are They and What Are They For?
  • International taxation: when is a company taxable in France?

• RSUs, Stock Options, Free Shares

  • Taxation of RSUs (Restricted Stock Units) under French Law: Complete Guide
  • Taxation of RSUs, Stock Options and Free Share Awards: What You Need to Know

• Tax Audits (General)

  • TAX AUDIT: WHY ME? WHAT TRIGGERS AN AUDIT?
  • Tax Audit: A Tax Lawyer to Defend You
  • Tax Audit: How Can I Defend Myself with the Help of a Tax Lawyer?
  • Request for Information from the Tax Authorities: How to Respond?
  • What Is Tax Fraud? What Are the Risks?
  • The Desk Audit: How It Works in Detail
  • The Right of Disclosure: What Are the Powers of the Tax Authorities?
  • Time Limits for Reassessment: For How Long Can I Be Reassessed?
  • Tax Audit: A Tax Lawyer to Defend You – Everything You Need to Know.
  • Requests for Justification Sent by the Tax Authorities
  • What Are the Forms of Tax Audit?
  • What is tax avoidance? Am I concerned? What are the risks?
  • What are the different types of tax audits?
  • The Audit of Accounts: The Stages in Detail
  • How can I challenge my taxes?
  • The right to make a tax error (ESSOC law) 2019
  • What Is Tax Fraud? Definition and Penalties.
  • I Have Received a Tax Reassessment Proposal: What Should I Do?
  • Tax Audit: Myths and Realities
  • Tax Audit: Good and Bad Practices
  • The request for clarification or justification
  • Tax Audit: 12 Procedural Defects That Can Get Reassessments Annulled!
  • What Triggers a Tax Audit?
  • Having your tax audit annulled: the 5 points to check.

• Uncategorized

  • Crypto-assets and taxation in France: what the Cour des comptes really says — and why you should prepare 📊