The New Real Property Wealth Tax

9 JANUARY 2018

The new real property wealth tax...   

The new real property wealth tax: impacts on non-French tax residents? 

Wishes 2018

2 JANUARY 2018 

Our team presents its best wishes for the new year!    




Land tax on developed properties...

15 DECEMBER 2017

Land tax on developed properties...   

The exemption for buildings that are "unusable in their entirety" on account of works or dilapidation is now confirmed!  

The 3% tax: the mere late filing of a return...

13 NOVEMBER 2017

The 3% tax: the mere late filing of a return cannot trigger liability to tax!  

In its judgment of 6 November 20171, the Paris Court of Appeal ruled on the following question: Can the late filing of a n°2746 tax return be punished by the obligation to make payment of the amount of tax due? 

Exemption from Tax on offices in Ile-de-France

20 OCTOBER 2017

Exemption from Tax on Offices (Taxe Sur les Bureaux, TSB)  in the Ile-de-France region for premises specially equipped for educational activities: the way is now open for claims for rebates!   

Under the terms of article 231 ter V-2° of the French Tax Code ("FTC"), premises that are specially equipped for educational activities are exempt from TSB.