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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

Currently, taxpayers residing abroad and having French source property income are subject to the CSG-CRDS. However, they do not benefit from the tax protection ...

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