RNH: Transition period, how does it work?
The French Finance Act for 2024 set the end of the special Non-Habitual Resident (RNH) regime on January 1, 2024.
taxes
The ITM exemption scheme for the acquisition of real estate for resale
The 2023 State Finance Act (OE 2023) has modified the assumptions for granting the ITM exemption on the acquisition of goods for resale.
Tourist rentals, Portugal proposes a new tax
The Portuguese government has proposed a new extraordinary contribution on tourist rental properties (AL) as part of its housing program.
TAXATION OF PROPERTY INCOME IN CASE OF EXPATRIATION
Taxation of property income in case of expatriation The property income is determined by the difference between the gross income received during the tax year and the total expenses of the property supported during the year... Read More "TAXATION OF PROPERTY INCOME IN CASE OF EXPATRIATION
NON-RESIDENT DECLARE YOUR IFI
The IFI, now focused on real estate assets only, has replaced the traditional ISF. This evolution has consequences for expatriates, as well as for impatriates recently returned to France.
REAL ESTATE CAPITAL GAIN IN PORTUGAL
What is the taxation of real estate capital gains in Portugal? In this article we will explain how the capital gains tax is calculated for a tax resident and a non-resident
AM I TAXABLE IN FRANCE WHILE LIVING IN PORTUGAL
Am I taxable in France if I live in Portugal? More and more people are asking the following question. Is my pension taxable in France, if my tax residence is in Portugal? Read More "AM I TAXABLE IN FRANCE WHILE LIVING IN PORTUGAL
The amendment to the Franco-Portuguese tax treaty is published
Decree 2018-7 of 4-1-2018 The amendment of August 25, 2016 to the tax treaty of January 14, 1971 between France and Portugal, published in the Official Journal of January 6, 2018, entered into force on... Read More "The amendment to the Franco-Portuguese tax treaty is published
Members of Parliament discuss taxation of expatriates
In response to pressure from French deputies abroad, an information mission has been created at the National Assembly to examine the taxation and social protection of expatriates. A tax maintained for years... Read More "Members of Parliament discuss taxation of expatriates