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Individual Taxation
Personal Taxation: How Does a Tax Lawyer Advise and Defend You?
Tax lawyer in Paris – advice and defence for individuals in personal, wealth and international taxation
Summary
- Personalised advice: each case takes into account your family, wealth and financial situation, in strict compliance with the legislation in force.
- Personal and wealth taxation: income tax, real estate wealth tax (impôt sur la fortune immobilière, IFI), real estate capital gains, cryptocurrencies, inheritance and gifts.
- International taxation: inpatriate regime, expatriation, non-residents, foreign bank accounts and foreign income.
- Defence against the tax authorities: tax audit, proposed tax reassessment, reassessment and litigation before the courts.
- Objective: to guarantee your legal certainty, take advantage of the tax schemes provided for by law and avoid any dispute with the French tax authorities.
AREAS OF PRACTICE IN PERSONAL TAXATION
Tax Audit: Defending Yourself
Protecting your rights and defending you effectively
Reaching an amicable settlement with the tax authorities
Tax Litigation
Asserting your rights before the courts to challenge tax reassessments
Tax Reassessment
Challenging reassessments and reaching an amicable settlement with the tax authorities
Proposed Tax Reassessment
The tax authorities want to reassess you: we will challenge this by showing that the reassessments are not justified, and prove your good faith
What tax support for which situation?
My role is to advise you, secure your tax returns and defend your interests before the French tax authorities. This table directs you to the relevant page.
| Your situation | Relevant service | What I provide |
|---|---|---|
| You receive a notice of tax audit or of review of your personal tax situation | Tax audit: defending yourself | Protecting your rights and seeking an amicable settlement with the tax authorities |
| You receive a proposed tax reassessment (proposition de rectification) | Proposed tax reassessment | Demonstrating that the adjustments are not justified and establishing your good faith |
| You have been notified of a reassessment | Tax reassessment | Challenging the decision and seeking a swift amicable solution |
| The disagreement with the tax authorities persists | Tax litigation | Formal claim, then representation before the courts |
| You sell a property, in France or abroad | Real estate capital gains | Correct reporting and identification of applicable exemptions |
| You hold or sell cryptocurrencies | Cryptocurrency taxation | Reporting of capital gains and accounts, tax optimisation |
| You are arriving in France, leaving for abroad or hold assets outside France | International taxation | Inpatriation, expatriation, foreign accounts and income |
What advantages does the inpatriate tax regime offer?
France offers an attractive regime for people who come to work in France after having been tax domiciled outside France for the previous five years (article 155 B of the French General Tax Code (CGI)). It applies until 31 December of the eighth year following the start of employment.
- Inpatriation bonus: income tax exemption for the additional remuneration linked to relocating to France, for its actual amount or, subject to conditions, on a flat-rate basis (30% of net remuneration).
- Work performed abroad: possible exemption of the portion of remuneration relating to stays abroad, where this work directly serves the interests of the employer established in France, within certain caps.
- Foreign-source passive income: 50% exemption of certain investment income, income from intellectual or industrial property and capital gains on the sale of foreign securities.
- IFI: during the five years following the year of relocation to France, only real estate located in France is taken into account.
These advantages are subject to specific conditions and caps. On the social security side, exemptions from contributions may be available subject to conditions: they are assessed on a case-by-case basis. See also the tax inpatriation page.
Expatriate or non-resident: what are your tax obligations in France?
It all depends on your tax residence, assessed according to the criteria of article 4 B of the CGI (home or principal place of stay, professional activity, centre of economic interests) and, where applicable, according to the relevant tax treaty.
- French tax resident: you are taxable on your worldwide income, from both French and foreign sources.
- Expatriate employee who remains resident: article 81 A of the CGI may exempt, subject to conditions, all or part of the salaries received for work abroad and certain expatriation bonuses.
- Non-resident: you are taxable in France only on your French-source income, for example rental income or real estate capital gains. Certain income is subject to withholding tax.
To learn more: tax expatriation.
How should you declare your foreign accounts and cryptocurrencies?
- Foreign bank accounts: a French tax resident must report each year, with their income tax return, accounts opened, held, used or closed abroad (form 3916-3916 bis). Non-residents do not have this obligation. The fine is €1,500 per undeclared bank account, increased to €10,000 if the account is located in a non-cooperative State or territory, and €750 per undeclared crypto-asset account.
- Cryptocurrencies: capital gains on disposals made by an individual are declared on form 2086. They are exempt when total disposals for the year do not exceed €305. Above that threshold, they are subject to the flat tax (prélèvement forfaitaire unique) of 31.4% (12.8% income tax and 18.6% social security contributions), unless the progressive income tax scale is elected. Accounts opened on foreign platforms must also be declared.
See also: foreign bank accounts.
How can you optimise your real estate capital gains?
- Real estate capital gains: the main residence is exempt. For other properties, holding-period allowances lead to an exemption from income tax after 22 years and from social security contributions after 30 years.
- Property sold abroad: a French resident must in principle declare the capital gain in France. The applicable tax treaty and the exemptions provided for by law often make it possible to reduce, or even eliminate, the tax due in France.
What should you do in the event of a tax audit or reassessment?
- Tax audit: I advise and defend you from the outset of the procedure, in order to preserve your rights and, where possible, reach an amicable settlement with the tax authorities.
- Proposed tax reassessment: you have 30 days to respond, a period that may be extended by 30 days on request (article L57 of the Book of Tax Procedures (LPF)). The response must demonstrate that the adjustments are not justified and establish your good faith.
- Tax litigation: if the disagreement persists, a prior formal claim to the tax authorities is mandatory. If it is rejected, I assert your rights before the competent court.
Why use a tax lawyer?
- Legal certainty: I ensure that all your tax obligations are met in order to avoid any dispute with the tax authorities.
- Optimisation within the law: I help you take advantage of the tax schemes available to individuals, to protect and grow your wealth.
- Defence at every stage: from the tax audit through to the courts, I defend your interests.
To book an appointment: contact the firm.
FAQ
Am I taxable in France on my foreign income?
If you are a French tax resident, you are taxable on all of your income, including foreign-source income. The tax treaty concluded with the other State generally makes it possible to avoid double taxation.
If you are a non-resident, only your French-source income is taxable in France.
Who can benefit from the inpatriate regime?
The regime is aimed at people taking up work in France who were not tax domiciled there during the five years preceding the start of their employment. It applies until 31 December of the eighth year following the start of employment, provided they remain a French tax resident.
What are the risks of failing to declare a foreign bank account?
The fine is €1,500 per undeclared bank account, or €10,000 if the account is located in a non-cooperative State or territory (€750 per undeclared crypto-asset account). A voluntary regularisation is generally preferable to the account being discovered during a tax audit.
How long do I have to respond to a proposed tax reassessment?
You have 30 days from receipt. This period can be extended by 30 days if you request it before it expires.
Glossary
Tax residence: The State in which a person is taxable on all of their income, determined by article 4 B of the CGI and tax treaties.
Inpatriate: an employee or executive coming to work in France after five years of tax domicile outside France.
Proposed tax reassessment (proposition de rectification): a document by which the tax authorities inform the taxpayer of the proposed adjustments and the reasons for them.
Statute of limitations (délai de reprise): the period during which the tax authorities may reassess a tax; in principle until the end of the third year following the year of taxation (article L169 of the LPF).
Further reading
- Article 4 B of the CGI: criteria for tax residence.
- Article 155 B of the CGI and BOI-RSA-GEO-40-10: inpatriate regime.
- Article 81 A of the CGI: employees sent abroad.
- Article 1649 A of the CGI and form 3916-3916 bis: reporting of foreign accounts.
- Article 150 VH bis of the CGI and form 2086: capital gains on digital assets.
- Articles L57 and L169 of the LPF: proposed tax reassessment and statute of limitations.
- On this site: international taxation, international inheritance, international gift.
