Library

Library

OUR ARTICLES

  • 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 is relatively low income tax, especially in the first brackets, but coexistence of social contributions, the weight of which has continued to increase. These contributions consist in the CSG and CRDS on one side and the solidarity…
  • The tax on the market value of property owned in France - The tax on the market value of property owned in France 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 purpose…

Our guide “Real Estate Acquisition in France”

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

  • Taxes on the purchase of a property
  • Income taxation
  • Other taxes payable on rents
  • Other taxes payable on real estate ownership

OTHER PUBLICATIONS

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