Individuals - Taxation - Page 7

While the pension reform has just been suspended in the National Assembly, a Poll&Roll survey conducted for Goodvest paints a troubling picture:...

Behind the simplicity of the micro-BIC tax regime lies a fiscal time bomb. Hundreds of thousands of landlords still fail to register with the INPI to...

Recent decisions by the Committee on Tax Abuse (CADF) and several courts serve as a reminder that traditional estate planning structures ...

The real estate wealth tax (IFI) provides for an exemption for properties held as part of a professional furnished rental business (LM...

Two recent developments have expanded the toolkit available to estate planning professionals: the Court of Cassation (April 2025) reiterated that the amendment...

Although France has not negotiated any inheritance agreements for several years, cross-border transfers of assets are increasingly exposing families to...

A new study conducted by Banque Transatlantique and CerPhi compares philanthropic behavior in France and the United States. It challenges the...

The exodus of wealthy taxpayers is a recurring topic in French public debate. But what do the numbers actually show? A study by the Council for Analysis...

Since September 2025, married couples and civil union partners no longer share the same withholding tax rate. Each partner is now subject to a separate rate...

Although little known to the general public, the Ficoba and Ficovie files play a central role in financial and estate transparency. The former lists all...

When a securities account holder dies, the heirs often discover that the favorable fee terms the deceased enjoyed are no longer available...

A popular tool for planning one's estate and minimizing family disputes, the "donation-partage" allows individuals to distribute their assets during their lifetime while locking in the...