Legal area

Money & taxes

Income tax, VAT, inheritance tax, benefits, discretionary relief.

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In brief

This area covers the taxation of individuals and businesses: income tax, VAT, inheritance and gift duties, tax credits, and dealings with the tax authorities (*rescrit*, discretionary relief, formal complaint).

Taxation touches almost every decision in life: income, buying property, gifts, inheritance. Understanding your obligations helps you avoid penalties and benefit from the reliefs and exemptions that exist.

If you disagree with the tax authorities, remedies exist: a contentious complaint, a request for discretionary relief, or a rescrit fiscal to secure your position in advance. Our articles detail the deadlines, key figures and procedures.

All articles: money & taxes

30 articles
How to Change Your French Tax Rate (Prélèvement à la Source)

Since its implementation on January 1, 2019, the prélèvement à la source (PAS / pay-as-you-earn income tax wit…

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How to Request a Tax Remission in France: A Guide for Expats

Facing unforeseen financial difficulties can quickly turn paying your taxes into an insurmountable burden. Whe…

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Tax on Vacant Homes in France: Who Pays the TLV and THLV?

In France, the fight against the housing crisis also involves taxation. If you own a property that remains des…

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Rescrit Fiscal: Secure Your Tax Position with the French Fisc

Given the complexity and constant changes in French tax legislation, taxpayers—whether individuals, business o…

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French Estate Tax Declaration: The 6-Month Deadline Explained

Losing a loved one is a painful ordeal that is, all too often, compounded by the burden of administrative and …

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MaPrimeRénov' Energy Renovation Grants in France: Expat Guide

In the face of the climate emergency and the constant rise in energy prices, the thermal renovation of housing…

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Selling Your Primary Residence in France: Tax Exemption Guide

Selling your primary residence is often one of the most significant financial projects of a lifetime. In Franc…

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Manual Gifts in France: Do You Have to Declare Them to the Tax Office?

Giving a sum of money for a birthday, offering a financial helping hand to a child for the purchase of their m…

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Taxing Couples in France: Marriage, PACS, and Separation

In France, love and taxation share a complex history shaped by evolving legislation. Whether you decide to get…

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How to Recover VAT: Rules and Conditions for Businesses in France

For many business owners, Value Added Tax (VAT) is perceived as a mere administrative formality. However, reco…

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Cryptocurrency in France: Tax Declaration and Rules for Expats

The enthusiasm for digital assets remains strong, but the complexity of their tax framework raises many questi…

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How to Get Off the FICP Register in France

Being registered on the FICP (Fichier national des Incidents de remboursement des Crédits aux Particuliers — N…

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Contesting a French Tax Levy (ATD): A Guide for Expats

Has your bank account suddenly shown a blocked balance, or has your employer informed you that part of your sa…

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Local Taxes in France: Little-Known Exemptions for Expats

Every year, autumn in France brings the arrival of property tax bills: the taxe foncière (property ownership t…

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Inheritance Tax in France: Allowances, Rates, and Rules

The loss of a loved one is a painful ordeal that is often compounded by the complexity of administrative and t…

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Regulated Savings in France: Limits, Rates and Tax Rules

Regulated savings accounts form the bedrock of financial security for millions of households in France, offeri…

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Changing Borrower Insurance in France: The Lemoine Law Guide

Taking out a mortgage is often the project of a lifetime, but the cost of the accompanying borrower insurance …

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Renegotiating Your French Mortgage: Your Legal Rights and Fees

With fluctuating interest rates and a constantly evolving financial market, many borrowers in France wonder if…

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Bailiff at the Door: Your Rights Against a Commissaire de Justice

An early morning ring at the doorbell, a man or woman in a suit on your doorstep holding an official document:…

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Statute of Limitations on Debt in France: When Can You Stop Paying?

An overflowing mailbox full of reminder letters, repeated calls from debt collection agencies, or an old invoi…

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Wage Garnishment in France: 2024 Rules, Rates and Procedure

When a creditor faces a debtor who does not repay their debts, wage garnishment – officially known in France a…

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Bank Account Seizure in France: Understanding the Unseizable Balance (SBI)

When a commissaire de justice (bailiff, formerly known as a huissier de justice) carries out a seizure on your…

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Capital Gains Tax on French Property: Calculation & Exemptions

When selling real estate in France, the prospect of making a financial gain is always exciting, but it comes w…

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Tax Deductions on Donations in France: Limits and Receipts

Supporting a cause close to your heart while reducing your income tax bill is a highly popular and rewarding p…

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Home Tax Credit in France: Get 50% of Your Expenses Back

Do you want to reduce your taxes while getting valuable help with your daily routine? Whether it is maintainin…

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Tax Withholding in France: How to Adjust Your Rate

Since its entry into force on January 1, 2019, the prélèvement à la source (PAS / pay-as-you-earn income tax w…

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Taxe d'Habitation in France: Who Still Has to Pay?

The progressive phase-out of the taxe d'habitation (residence tax) on primary residences, a long-promised refo…

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Taxe Foncière in France: Calculation and How to Dispute It

Every autumn, it brings the same sense of dread to millions of property owners in France: the taxe foncière su…

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Tax Audits in France: Process, Penalties and Taxpayer Rights

A tax audit is often perceived by taxpayers—whether they are individuals, entrepreneurs, or foreign residents …

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Correcting French Tax Return Errors Without Penalties: A Guide

Each year, the income tax declaration period brings its share of stress and questions for millions of taxpayer…

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Frequently asked questions

Do I have to declare a cash gift to the tax office?

Yes, a manual gift must in principle be declared. Allowances exist depending on the family relationship and renew every fifteen years, which can make the gift tax-free.

What is the deadline to declare an estate?

The inheritance declaration must generally be filed within six months of the death (twelve months for a death outside France). Late filing incurs interest and penalties.

Can I ask for tax relief if I am in difficulty?

Yes. A request for discretionary relief (*remise gracieuse*) can be sent to the tax authorities in cases of genuine financial hardship; it is assessed case by case.

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