Foreigners fiscal law

French Tax Compliance and Audit Support for Foreigners in Nice and the South of France

Tax advice and tax litigation, France

CM-Tax law firm provides advisory and assistance services to both resident and non-resident individuals, as well as to French and international companies and non-profit organizations. The firm also supports clients during tax audits and disputes with the French tax authorities.Based in Lyon and Marseille but operating throughout France, CM-Tax's team of English-speaking French tax advisors offers comprehensive guidance on all aspects of French tax law, including tax advice and litigation.

Services for Individuals

CM-Tax advises both French and foreign clients on their tax obligations and various matters such as:

  • Buying or selling businesses in France, including capital gains and holding companies
  • Business succession planning
  • Relocating to or from France
  • Applying French tax rules to foreign structures like trusts and fiduciaries
  • Taxation of non-residents
  • Real estate taxation, including capital gains, registration fees, and sales of SCI shares
  • Asset transfers and reorganizations in France, following a detailed asset study
  • Declaring income earned in France and abroad, including income tax and real estate wealth tax
  • Implementing double taxation treaties

Services for Businesses

CM-Tax offers specialized tax advice for businesses, including:

  • Business restructuring, such as mergers and acquisitions
  • Taxation of inter-company transactions like dividends and management fees
  • Tax consolidation strategies
  • Guidance on specific tax regimes
  • Due diligence and tax compliance audits
  • Application of double taxation treaties

Tax Audits and Litigation

The firm's team assists French and international clients during tax audits and disputes, providing support at every stage, including:

  • Assistance during tax audits
  • Responding to adjustment proposals
  • Negotiating with French tax authorities
  • Representation before tax commissions
  • Handling pre-litigation and litigation claims
  • Assistance in court proceedings
/
French legal entities holding real estate face a 3% annual tax: a lesser-known levy that should not be ignored

French legal entities holding real estate face a 3% annual tax: a lesser-known levy that should not be ignored

French legal entities holding real estate face a 3% annual tax: a lesser-known levy that should not be ignored. The 3% annual tax on French real estate owned by companies and other legal entities is a frequently overlooked yet significant tax. While potential financial consequences can...
More details
French income and wealth taxes for 2023-2024

French income and wealth taxes for 2023-2024

Are you struggling with your 2023 French income tax return and 2024 real estate wealth tax? CM-Tax, a leading French tax law firm, offers expert guidance and assistance. Our team of English-speaking French tax advisors, based in Lyon and Marseille but serving clients nationwide, is dedicated...
More details
/
International Inheritances: What Are Your Obligations in France?

International Inheritances: What Are Your Obligations in France?

International Inheritances: What Are Your Obligations in France? Handling international inheritances can be complex, and the related tax obligations are often misunderstood. The issue of inheritance tax territoriality is addressed under Article 750 ter of the French General Tax Code. Two...
More details
What Happens During a Tax Audit in France? Part 1: The Audit Process Explained by a French Tax Lawyer

What Happens During a Tax Audit in France? Part 1: The Audit Process Explained by a French Tax Lawyer

A tax audit, whether for a business or an individual, is a significant event that can have far-reaching consequences for a company, person, or family. The duration and impact of a tax audit can be short or extend over several years. In most cases, unless the situation escalates to...
More details
/
Tax implications for individuals moving to France

Tax implications for individuals moving to France

Tax implications for individuals moving to France: If you are planning to relocate to France, it is crucial to understand the tax implications of becoming a fiscal resident. France has a comprehensive tax system that includes obligations related to income tax, social contributions, and the wealth...
More details
UK residents may be eligible for CSG and CRDS exemptions on their capital gains and property income.

UK residents may be eligible for CSG and CRDS exemptions on their capital gains and property income.

The French tax authorities have recently clarified that UK residents may still be eligible for exemptions from the social contributions known as CSG (9.2%) and CRDS (0.5%) on their capital gains and property income derived from French assets. This exemption applies to individuals who are covered...
More details
/
Lawer in Lyon for regularization of foreign bank accounts

Lawer in Lyon for regularization of foreign bank accounts

Are you struggling with the regularization of foreign bank accounts? CM-Tax, a leading French tax law firm, offers expert guidance and assistance. Our team of English-speaking French tax advisors, based in Lyon and Marseille but serving clients nationwide, has extensive experience in helping...
More details
What Happens During a Tax Audit in France? Part 2: The Collection of Reassessed Taxes as Seen by a French Tax Lawyer

What Happens During a Tax Audit in France? Part 2: The Collection of Reassessed Taxes as Seen by a French Tax Lawyer

After the tax audit phase is completed, and following any observations submitted to the audit department or appeals to higher authorities, the tax administration will decide whether to uphold all or part of the initial tax reassessments or to abandon them. If the reassessments are maintained in...
More details
/
How to Determine Your Tax Residency

How to Determine Your Tax Residency

How to Determine Your Tax Residency Understanding the Importance of Tax Residency Determining your tax residency (also known as fiscal domicile) is a key factor that greatly influences your tax obligations to a country, whether for income tax, capital gains tax, or inheritance and gift...
More details
Fiscal and patrimonial restructuring, explained by CM-TAX lawer in Lyon and Marseille

Fiscal and patrimonial restructuring, explained by CM-TAX lawer in Lyon and Marseille

CM-Tax, a leading law firm with offices in Lyon, Aix-en-Provence, Nice, the French Riviera, and Paris, offers expert legal and tax advice to help you optimize your property ownership structure. Our team of experienced attorneys can assist with: Comprehensive audits of your existing legal and...
More details
/
What is the correct way to report foreign earnings on my tax return? Contact CM-Tax in Lyon for a consultation

What is the correct way to report foreign earnings on my tax return? Contact CM-Tax in Lyon for a consultation

Are you unsure about how to report your foreign income on your French tax return? CM-Tax, a leading French tax law firm, can provide expert guidance. Earning income from abroad, whether through employment, investments, or property ownership, involves specific tax obligations in France. Failing...
More details
What Happens During a Tax Audit in France? Part 3: Tax Litigation in France as Seen by a French Tax Lawyer

What Happens During a Tax Audit in France? Part 3: Tax Litigation in France as Seen by a French Tax Lawyer

If, after a thorough analysis by a French tax lawyer, it appears that the tax assessments and/or penalties imposed are disputable, the taxpayer has the right to challenge them. Tax litigation may involve providing additional supporting documents or explanations that were not presented during the...
More details
Tax expert
Tax expert
Experience and Proximity
Experience and Proximity
International Dimension
International Dimension
Do you have a question ?
Do you wish to contact our team ?