COVID-19 : The French Tax Authorities reassures the non-residents!

le 18 May 2020

The quarantine does not call into question the non-resident status of French nationals who are established abroad.

Due to the Covid-19 epidemic, people who are domiciled outside of France and who were present on the territory at the time of the quarantine and were therefore prevented from returning home. (more…)


le 21 October 2019

France – Relief from the taxation of non-residents on the sale of real estate located in France

On the occasion of an update of its basic documentation, the tax administration incorporates the adjustments provided by the Finance Act for 2019, to the exemption regime for real estate gains realized for the sale of property located in France, applicable to non-residents.

Article 43 of the Finance Act for 2019 made the following changes (more…)

Transfer pricing french declaration: no later than the 3rd of November 2019

le 4 October 2019

French companies whose annual turnover excluding taxes is equal to or greater than € 50 million must, if applicable, declare their transfer pricing policy by November 3rd at the latest.

Each year, some french companies must electronically file a transfer pricing policy return, using Tax Form 2257-SD, within 6 months of the filing date of their tax return. results. Thus, the companies that closed their fiscal year on December 31, 2018 and filed their income statement on May 3, 2019 have until November 3 to transmit this form. (more…)