French Tax & UK Residents with Property in France - A Guide for Professional Advisors

Introduction

This virtual classroom seminar session is aimed at those advising UK residents who own property in France and will cover the issues you are likely to encounter when dealing with French tax matters.

What You Will Learn

This live and interactive session will cover the following:

Income Tax

• Tax base calculation - standard accounting method and micro regimes
• Tax rates
• Social charges
• Losses
• Reporting and tax payment
• UK/France double tax treaty

Capital Gains Tax

• Scope - who and which events are taxable
• Tax rates
• Social charges including latest developments following Brexit
• Main home relief
• Tax calculation and other reliefs
• Tax on larger capital gains
• Losses
• Reporting, tax payment, and tax representative
• UK/France double tax treaty

Gift & Inheritance Tax

• Tax base, reliefs, rates, spouses, tax calculation, debts and double tax treaty
• The taxation of usufruits
• Reporting and tax payment
• French succession law including forced heirship rules

Wealth Tax

• Scope - who and which assets are taxable, exemptions and mitigation
• Tax base and tax calculation
• Reporting and tax payment

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.