Crypto Taxation in France (2026): Applicable Regimes, Filing Requirements and Reporting Obligations
Crypto Taxation in France (2026): Applicable Regimes, Filing Requirements and Reporting Obligations Last update of this article: April 14, 2026 Are you tax-resident in France
Electronic invoicing 2026–2027 (France): what changes, who is affected, and how to comply
Last update of this article: February 4, 2026 The French electronic invoicing reform is not a simple “switch to PDF”. It establishes a structured exchange
Tax residency and withholding tax: the Conseil d’État clarifies the notion of a “conventional resident”
Last update of this article: November 13, 2025 Decision of 30 September 2025, No. 490793 This recent ruling of the Conseil d’État (France) is directly
THE TRUST _ understanding the legal and tax issues from the perspective of French civil and tax law
Last update of this article: 26th september 2025 Our firm has advised private clients and families for nearly 10 years in international estate and gift
US Life-insurance and US trusts: an indirect donation taxable in France?
Last update of this article: 6th august 2025 In 2025, a French court confirmed that life insurance held by a US irrevocable trust may be
Donations up to €300,000 per beneficiary are tax-exempt: what Article 790 A bis of the CGI provides for
Last update of this article: may 2025 Many families are unaware that a tax-free donation in France is possible under a temporary scheme. In a
Tax residency between France and Italy: the Risk of the Economic Interests Center and the New 2025 Rules
Last update of this article: march 2025 In any tax system, tax residency is a fundamental principle that determines which subjects, whether individuals or legal
New Tax Residency Criteria in Italy: Italian Revenue Agency Rules for Companies and Entities from 2024
Last update of this article: march 2025 PART TWO – Companies and Entities In the FIRST PART of our article on Circular 20/E dated November
New Tax Residency Criteria in Italy: Italian Revenue Agency Rules for Individuals from 2024
Last update of this article: february 2025 FIRST PART – Individuals In Circular 20/E dated Nov. 4, 2024, the Agenzia delle Entrate (i.e., the Italian
Understanding the €200,000 Flat-Tax Regime for New Residents
Last update of this article: october 2024 Article 24-bis TUIR (Italian Tax Code) What Are the Key Requirements for the Italian Flat-Tax Regime? Who Can
Understanding the Italian Wealth Taxes IVIE and IVAFE
Are you planning to move to Italy and become an Italian tax resident?If so, it’s essential to understand that your foreign-owned real estate and financial
Maximize Your Inheritance and Gift Tax Savings in France
In our previous article, we saw how the first tool of Gift/Inheritance Tax optimization is taking advantage of the Tax Allowances provided for by the