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OUR ARTICLES

Due date for VAT on advance payments as of January 1, 2023 - Due date for VAT on advance payments as of January 1, 2023 In France, VAT on supplies of goods is due at the time of supply. For services, on the other hand, the payment triggers the tax liability for the supplying company and the deductibility for the service recipient. In the case of services, the… →
Application of social security contributions to non-residents - Application of social security contributions to non-residents: Personal taxation in France differs from its neighbours states in that it is based on a relatively low income tax, especially in the first brackets, but on the coexistence of social contributions, the weight of which has continued to increase. These contributions consist in the CSG and CRDS… →
The tax on the market value of property owned in France - The tax on the market value of property owned in France, the so-called “3%-tax” The so-called 3%-tax is certainly a particularity of the French tax system. The tax is payable on real properties and real property rights owned in France on January 1st of the tax year. The tax rate is 3%. Since its sole… →

In this tax guide to buying property in France, you will find information on:

Here is a list of our articles published in the press

2021 – Die sogenannte 3-%-Steuer
Aufsatz
2021 – Die sogenannte 3-%-Steuer
Newsletter, Herr Hammer
2021 – Entwicklungen bezüglich der sog. 3%-Steuer auf französischen Immobilienbesitz
IStR – Nr. 9/21
2020 – Konsignationslagerregelung UStR FR/DE
2020 – Immobilienerwerb in Frankreich – Steuerliche Rahmenbedingungen
2020 – Frankreich: Erneute Infragestellung des Quellensteuerabzuges
IStR
2019 – EU-Recht: Die Nichtvorlage einer Vorabentscheidung stellt eine Vertragsverletzung dar – Zum EuGH-Urteil v. 4.10.2018 – C-416/17 – Kommission/Frankreich
IStR – Nr. 7/19