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Calculate personal income tax in France

Carbon Tax France

The authorities calculate personal income tax on the basis of the amounts declared by taxpayers, who are required to submit a single return per tax household reporting all income received in the previous year. In addition, those receiving income from professional activities (business profits, professional profits, agricultural profits), investment income, income from real property and […]

Determination of assessable income

In principle, taxable income is determined by adding up the net income in each category available to a tax household during the year of taxation. Taxable income is a total income This means that it includes all the net income of the members of a tax household in one or more categories of income. At […]

Exempted income from French sources received by non-resident

Gains from the sale of transferable securities that are made directly or through an intermediary by persons not domiciled for tax purposes in France and do not derive from substantial interests are exempt from income tax. This also applies to legal entities whose registered office is situated outside France. Interest on deposits made by non-residents […]

Income from French sources subject to deduction at source in discharge of tax liability or to withholding tax

Financial income Income from variable-yield securities A 25% withholding tax in discharge of income tax liability is levied on dividends and similar income distributed by French companies to persons not domiciled in France. The rate is 18% for dividend and similar income paid since 1 January 2008 to individuals having their tax domicile in an […]

French source income of non-resident subject to withholding tax

In principle, persons not domiciled in France must file an annual return reporting all their income if they have income from French sources or one or more homes in France. The rules for income received by persons domiciled in France are the same in principle for income received by persons not domiciled in France. However, […]

Taxation of capital gains realised by individuals domicilied in France

Capital gains may be realised by individuals in the course of managing their private assets or in the pursuit of a business activity. Capital gains realised by private individuals The taxation of capital gains realised by private individuals applies to capital gains on real property and capital gains on the sale of transferable securities or […]

Taxation of income from from capital assets received by individuals domicilied in France

This category covers income from variable-yield and fixed-income securities. Income from variable-yield securities includes income from shares and similar income distributed by legal entities liable for corporation tax. Income from fixed-income securities includes income from bonds and other negotiable debt securities and income from receivables, deposits, guarantees, shareholder advances, Treasury bills and short-term notes issued […]

Taxation of wages, salaries, pensions and annuities received by individuals domicilied in France

This category includes: • wages, salaries, compensation and emoluments received in consideration of an employment, including the remuneration of senior managers of joint-stock corporations (chairman of the board, chief executive officer, deputy CEOs and members of the management board) and managers of limited liability companies, allowances paid to members of the French and European Parliaments […]

Taxation of income from real property received by individuals domicilied in France

Income from real property includes income from urban or rural developed or non-developed property in France or in other countries. However, where such income is linked to the pursuit of an industrial, commercial, craft, agricultural or non-commercial activity, it is included in the profits of the activity according to the relevant rules. Recipients of income […]

Taxation of Agricultural profits received by individuals domicilied in France

Agricultural profits include in principle all income that farmers, tenant farmers or working owners derive from the operation of rural property. Generally speaking, agricultural profits include income derived from crop farming, livestock farming, forestry and the sale of biomass or energy mostly derived from farming. There are three regimes – notional, simplified actual profit and […]

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