Written from the point of view of the non-French person considering an investment in, or a move to France, this book is an analytical guide to the main French taxes.
The principal features of each tax are described in sufficient detail to give the reader an understanding of the scope and scale of the charges levied. In the third part of the book a series of chapters written on a topical basis bring together the tax consequences of commercial and industrial investment in France, purchase of a second home in France and retirement in France among other subjects.
PART I
1. General Information
2. France Defined
3. Taxable Persons
4. Connections
5. General Description of the Main French Taxes
PART II
6. Income Tax
7. Corporation Tax
8. Taxes on Distributions, Withholding and BranchProfits Tax
9. Capital Gains Tax
10. Gifts Tax
11. Inheritance Tax
12. Wealth Tax
13. Tax on the Market Value of French Real Estate Owned by Certain Companies
14. Double Tax Relief
PART III
15. Typical Corporation Tax Computation
16. Typical Income Tax Computations
17. Typical Capital Gains Tax Computation
18. Industrial and Commercial Investment by Non-Residents
19. Acquisitions and Mergers
20. Disinvestment
21. Foreign Ownership of Real Estate
22. Taking up Residence in France
23. Investments for French Residents
24. Retirement in France
25. Local Taxes
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