AN INTERVIEW WITH ELIANE RAKOTONOEL | CEO & SENIOR TAX EXPERT The American way seems to be far reaching. In France, until end of December 2018, income from any given year was declared during the following year, and income tax was paid four months after the income...
1. The Impatriate tax regime In order to make France more attractive, the government has put in place a favorable tax regime for “impatriates” codified under the article 155 B of the General Tax Code. This regime, created by the Law n°2008-776 dated of August 4th,...
Starting in January 2019, with the entry into force of the “Withholding Income Tax”1 in France (also known as “Prélèvement à la source” or “PAS”), companies must collect tax at the source (as is the case in almost every country in the world), at the same time as...
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