In a judgment handed down on 1 February 2019, the Swiss Federal Court ruled that information relating to the method of taxation in Switzerland of an individual may be transmitted to the French tax authorities as part of administrative assistance. This decision is far from neutral for individuals established in Switzerland who hold a Swiss Continue reading
Impatriation regime – Bercy to the rescue of taxpayers and the attractiveness of the territory One recalls the restrictive and astonishing decision of the Court of Versailles which had considered that a contract of indefinite duration could not allow for the impatriation regime of Article 155 B of the CGI. (CAA Versailles 21 November 2017, Continue reading
The growth of its professional activities can lead the entrepreneur to exercise all or part of its activity outside France. Such an activity is not neutral with regard to its overall social and tax burden, which will weigh as much on its income as on its assets. This will allow the contractor to consider a Continue reading