SIMPLIFICATION OF THE TAXATION OF FRENCH EXPATRIATES

<p>&amp;lbrack;vc&amp;lowbar;row&amp;rsqb;&amp;lbrack;vc&amp;lowbar;column css&amp;equals;"&amp;period;vc&amp;lowbar;custom&amp;lowbar;1540813229629&amp;lbrace;padding-top&amp;colon; 150px &amp;excl;important&amp;semi;padding-bottom&amp;colon; 150px &amp;excl;important&amp;semi;background-image&amp;colon; url&amp;lpar;https&amp;colon;&amp;sol;&amp;sol;vivreauportugalconsulting&amp;period;com&amp;sol;wp-content&amp;sol;uploads&amp;sol;2018&amp;sol;02&amp;sol;Français-de-l'étranger&amp;period;jpg&amp;quest;id&amp;equals;1941&amp;rpar; &amp;excl;important&amp;semi;background-position&amp;colon; center &amp;excl;important&amp;semi;background-repeat&amp;colon; no-repeat &amp;excl;important&amp;semi;background-size&amp;colon; cover &amp;excl;important&amp;semi;&amp;rcub; "&amp;rsqb;&amp;lbrack;vc&amp;lowbar;custom&amp;lowbar;heading text&amp;equals; "SIMPLIFICATION DE LA FISCALITÉ DES FRANÇAIS EXPATRIER " font&amp;lowbar;container&amp;equals; "tag&amp;colon;h1&amp;vert;text&amp;lowbar;align&amp;colon;left&amp;vert;color&amp;colon;&amp;percnt;23ffffff"&amp;rsqb;&amp;lbrack;&amp;sol;vc&amp;lowbar;column&amp;rsqb;&amp;lbrack;&amp;sol;vc&amp;lowbar;row&amp;rsqb;&amp;lbrack;vc&amp;lowbar;row&amp;rsqb;&amp;lbrack;vc&amp;lowbar;column&amp;rsqb;&amp;lbrack;vc&amp;lowbar;column&amp;lowbar;text&amp;rsqb;<&sol;p>&amp;NewLine;&amp;NewLine;<p><strong>Taxation of French nationals living abroad will be simplified and made fairer in 2019&amp;period; <&sol;strong><&sol;p>&amp;NewLine;&amp;NewLine;<p>The National Assembly voted on Thursday for measures to simplify the taxation of <a href&equals;"https&colon;&sol;&sol;www&period;mieuxvivre-votreargent&period;fr&sol;impots&sol;defiscalisation&sol;2018&sol;09&sol;12&sol;impots-secu-mesures-proposees-francais-de-letranger-ne-soient-plus-consideres-exiles-fiscaux&sol;">French abroad&amp;period;<&sol;a> Including the principle of a non-liberating withholding tax from 2020&amp;period; The government intends to "bring the tax regime" for French-source income paid to non-residents closer to that applicable to residents&amp;period; Via a government amendment to the draft 2019 budget&amp;comma; the "non-liberating withholding tax" mechanism with a minimum tax rate of 20&amp;percnt; applied to French-source income has been abolished&amp;period;<&sol;p>&amp;NewLine;&amp;NewLine;<p>It has been replaced by a non-liberal withholding tax calculated by applying the default rate grid used for the withholding tax on residents' income&amp;period;<&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;<h2 class&equals;"wp-block-heading">A minimum rate raised on French income<&sol;h2>&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>In addition&amp;comma; the minimum tax rate applicable to the French-source income of non-residents will be raised from 20&amp;percnt; to 30&amp;percnt; in metropolitan France&amp;period; As of the taxation of income for the year 2018&amp;period; This minimum rate will be raised from <strong>14&amp;comma;4&amp;percnt; to 25&amp;percnt;<&sol;strong> for income sourced in overseas departments&amp;period; These measures are partly taken from a report by Anne Genetet &amp;lpar;LREM&amp;rpar; on the international mobility of French people, which was submitted to the government in September&amp;period; They are taken "for the benefit of French people living abroad"&amp;comma; according to Public Accounts Minister Gérald Darmanin&amp;period; Between 2 and 3 million French people now live abroad&amp;period; These French people represent 0&amp;comma;6&amp;percnt; of taxpayers but pay 1&amp;percnt; of the country's income tax&amp;comma; according to Mme Genetet&amp;period;<&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;<h2 class&equals;"wp-block-heading">Abolition of the CSG and CRDS<&sol;h2>&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>Gérald Darmanin&amp;comma; the Minister of Action and Public Accounts&amp;comma; has announced a number of measures designed to simplify and make fairer the taxation affecting French expatriates&amp;period; Among these measures&amp;comma; included in the draft 2019 budget&amp;comma; is the abolition of the CSG and CRDS&amp;period; Indeed&amp;comma; these contributions are used to finance social protection&amp;period; But French nationals affiliated to the social security system of&amp;rsquo&amp;semi;another state do not benefit from them&amp;period; This provision will, however, only affect people residing in an&amp;rsquo&amp;semi;EU&amp;comma; country, the&amp;rsquo&amp;semi;EEA or Switzerland&amp;period;<&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;<h2 class&equals;"wp-block-heading">2 to 3 million French people living abroad<&sol;h2>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>These measures aimed at rebalancing the taxation of French nationals living abroad are in part taken from a report by Anne Genetet, Member of Parliament for French nationals living outside France. In total, there are 2 to 3 million French nationals living outside the Hexagon.<em>wish to be considered as full members of the national community" and "want to<&sol;em> benefit from&amp;rsquo&amp;semi;comparable taxation that takes account of their specific features"&amp;period;<&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>&amp;lbrack;arm&amp;lowbar;setup id&amp;equals; "6&amp;Prime&amp;semi;&amp;rsqb;<div><br><&sol;div><&sol;p>&amp;NewLine;