Non-residents, i.e., French and foreigners fiscally domiciled outside of France and with French-source income, are subject to special taxation. The 2019 Finance Bill plans to modify the terms and conditions. Overall, the measures announced are in the direction of simplification.
Abolition of the CSG-CRDS for property income
At present, taxpayers living abroad with French-source property income are subject to CSG-CRDS. However, they do not benefit from tax protection financed...
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