HELP GUIDES

Income Tax in France

Healthcare in France

Inheritance Law and Wills in France

Visas and residency cards for France

Hugh macdonald

Is French pension body allowed to seize money?

My husband is in dispute with Cipav, the pension body for self-employed professionals, over unpaid contributions. A court found in its favour and we are in negotiation to work out a payment plan. My husband and myself have received letters from our bank for a saisie-attribution on our joint account. As the debt belongs to my husband, can Cipav block a joint account? J.L.

Tax situation in France different if I am Irish?

I was born in Northern Ireland and recently claimed Irish nationality as well as British. If I tell the tax office I’m Irish, will it affect the taxation of my UK government pension, which is currently taxed in the UK? P.J.

What about DLA benefit and pensions after Brexit?

I receive Disability Living Allowance (DLA) in France from the UK government and pay tax in the UK on my medical pension. What will happen to these after Brexit? G.L.

practical

Is there an age exemption for French ‘taxe foncière’?

I was 75 in January 2019 and because my income is small, I thought I would have total exemption from the taxe foncière . However, I received a bill for around €1,000. This was lower than previous years but I was expecting zero. What could the reason be? D.P.

How to stop local tax payments

I sold a holiday house in France in March last year but monthly direct debits for local property taxes are still being taken. How can I stop this? C.S.

I live in France but still declare income to the UK

I am a retired British citizen living permanently in France. All my income, pensions etc are in the UK. I submit a UK tax return because that is what I did before I retired. I know there is a dual UK/France taxation agreement. Must I submit a declaration to the French tax authorities? C.W.

Business set-up options in France

My son and his partner arrive shortly in France to settle during the Brexit transition period. They will continue working for their UK employers for one or two years (my son is in his current employment and his partner switching to freelance) and intend buying a house with gîtes. Is there a choice of the type of French regime? R.W.

Two questions on property capital gains outside France

I live in France and have a flat in the UK which I bought in 1995. I understand if I sell it after 2025 (30 years), I will avoid French capital gains tax and social charges but I may have UK CGT to pay. If I were to apply for an Irish passport, would this change? I sold a property in Portugal last year for which I will have to pay some capital gains tax in Portugal. Do I need to make a declaration on the French tax forms?

Tax refund on donation to charity in 2018

In 2018, I donated €1,000 to charity and my avis d’impôt showed eligibility for a tax reduction of €1,000. However, this was the year of changeover to tax at source so all the tax due was cancelled and I lost the tax benefit. Should I receive a payment?

Do I declare interest within UK investment bonds?

My wife and I moved to France in 2006. We are both retired and have incomes from pensions. We also have some UK investments called flexible investment plan, flexible options bond, capital investment bond, investment bond etc, depending on the company they are with. We told the French tax authorities of these bonds and sent them a list of the companies. We do not take interest from them and do not need to. Any interest they make stays in the bond. Am I right that we do not have to declare this interest? J.R.

Why is money due for French pensions alimentaires?

We are paying a monthly payment to the tax office headed “Pensions alimentaires, Revenus de source étrangère (taxés comme les salaires)” , which we have never paid before (we have paid our usual income tax). Is this new? L.A.

As retired teachers, how would we be taxed in France?

I am French, my husband is English. We are retired and receive teachers’ pensions in the UK. We may move to France. What income tax would be due to France? N.G.

Taxation for work done outside France

I live in France but my wife works abroad. She had a three-year contract in the Middle East but was made redundant. She went to court for wrongful dismissal and won a sum which represented the full earnings she would have earned. Is this taxable in France if transferred? She was assessed locally but had nothing to pay. Now she works in Central Asia. Will the French tax her? It has been suggested to me that she has to be out of France for six months in the year to avoid it. She pays tax there at 12%. P.F.

Has French-British tax treaty been cancelled?

Have the French cancelled their tax treaty with the UK? We have received a demand for payment of French tax calculated on our gross UK income for 2018, ignoring tax taken in the UK. We have been told to reclaim tax paid in the UK from the UK. M.N.

Can mystery €200 rebate be French tax rebate?

We had a pleasant surprise when we checked our avis d’impôt tax statement and saw there was a rebate of over €200 on top of the fact that we owed €0 as usual. Our income is government pensions and UK rental income, taxed in the UK. Is there a logical reason for this rebate? I.S.

Change of French home’s ownership under tontine regime

A friend and his wife bought a home under a tontine . His widow thought she would become the full owner with no fee but her notaire said there is €4,000 due to register the change of ownership. Is this right? N.H.

Can I insure for car rental excess in France?

Are there firms which insure French residents for the excess on car rental insurance in France? J.H.

Working for foreign firm in France

A firm in Italy wants to employ me working from home in France. Is it possible? H.E.

Topping up UK pension from France

Is it still possible to top up a UK state pension while living in France? I have heard it has changed and will Brexit affect this? P.W.

Effects of taking French nationality

We are British and live in France. Will our inheritance or tax status change if we take French nationality? G.R.

What if I go over French VAT threshold this year?

I am a micro-entrepreneur and am going to go over the limit this year when I must start charging VAT. Does that mean I must charge VAT retrospectively to all my clients from the start of the year? L.D.

How does France treat a life annuity?

How is income from a life annuity treated by French tax rules? In the UK, part of the payout is considered a return of capital and thus is not subject to tax, while the balance is interest and subject to tax. I live in France. J.H.

Capital gains on UK investments

I would like to know how capital gains on UK investments are assessed and treated in France for tax? I live in France. P.M.

How is UK dividend income taxed for French residents?

When our accountant declared our qualifying UK dividend income for 2018 this year, she did not enter the tax credit [listed in the notes to the tax forms] for UK dividend income of 17.7% that I thought was allowed. Is there, in fact, no tax credit to be deducted? Are dividends received in the UK received gross or net of tax? Is there still an abatement of 40% in France and, if so, how is this applied? We live in France. J.H.

Earnings limit to benefit from French ‘micro’ rules?

Could you clarify the limit that I may now earn as a micro-entrepreneur ? I have been affiliated for 10 years and am registered as a “consultant” advising clients on their property renovations and repairs. C.A.

Capital gains tax deductions for French property?

My wife and I bought a holiday property in France in 2001. We are resident in the UK.

How long before I am resident in France?

Is there a maximum number of days allowed in France each year before having to register for French tax, other than taxe foncière or taxe d’habitation ? C.F.

Should I take out new French 'AV' policy?

If you have an assurance vie there is a tax-free element after a number of years. If you receive another lump sum you want to invest in AV, is it best to top up the one you already have and, if so, are you able to take advantage of the tax-free element already existing? Or should you take out a separate AV and start again from scratch? M.M.

Will charity pay tax on my gift if I make a bequest?

If I wish to leave a gift in my will to a cause such as a cancer support association or a church, what tax will be deducted when the gift is payable? N.H.

What is my micro earning limit?

What is the limit that I may now earn as a micro-entrepreneur ?

French social charges on UK pensions

My wife and I, both 76, were charged social charges last year.

Paying tax in France AND in the UK

My UK government (teacher’s) pension and my UK state pension are both taxed in the UK at source.

Do I meet ‘modest’ income rule?

I have learned that householders do not have to pay taxe foncière after 75 and can be entitled to a reduction after the age of 65 if their income is “modest”.

Claiming a new work pension

My UK occupational pension started paying out each month from January 2018, significantly increasing my income. With the introduction of prélèvement à la source (PAS) in 2019 is there anything I have to do to notify the tax authorities before I complete my tax return in May 2019? I imagine that this will be classified as an exceptional change and I want to avoid being levied a surcharge for not advising the tax office in advance.

How to pay local property taxes if cheques are banned?

I have discovered that as of next autumn we will be unable to pay our local property taxes by cheque (we were fined last time for doing so). I have previously tried to pay online via the tax website, but could not do so as I did not have a numéro fiscal. We are resident in the UK and do not complete a French tax return, although we do have a French bank account. How can we sort this out? K.T.

Can I keep French bank account?

I have had an account with Crédit Agricole for over 10 years and it was opened with thoughts of buying a property in France. Now I do not think this will happen and I am only withdrawing cash from it on holiday. Will it be safe and uncomplicated to keep doing this in the case of Brexit or should I withdraw the money and close the account? C.B.

Is en viager sale advisable?

I am considering selling my house en viager (to receive a lump sum and monthly payments until my death) but I’m not sure if it is safe or advisable. Should I speak to a notaire for advice and, if so, are some more specialised in this? Equally for estate agents? D.T.

Social charge exemption rejected

I am a British pensioner, resident in France. I requested for social charges of 17.2% applied to my investment income to be removed on the grounds that my healthcare is covered by the UK under an S1. This has been rejected by my tax office with no reason given. I would appreciate your advice as to how to contest this. R.C.

At-source tax in first year of move

I will be moving to France soon. My income is pensions from the UK. Do I have to do anything in relation to the new at-source income tax in my first year? G.V.

Charges due on French AV withdrawals

We have assurance vie contracts we have held for nine years. If we start to withdraw €9,200 per year as a couple, how much will be due in social charges and tax? I.S.

I turned 65 in 2018, do I pay for part of the year?

I turned 65 in July last year. How do I show the taxman that for the first half of the year my income should be assessed for social charges but not the second half? D.L.

Taxed in both UK and France

In recent months I received a French tax demand, which I paid, but my friends say it cannot be right as my state pension and work pension are taxed at source in the UK. Are the French tax authorities within their rights to tax me as well? I.B.

French Tax at source: all you need to know

France has changed to at-source income tax this year.

Is the Cesu system only for residents?

Is it true that the Cesu system which simplifies employing a person in the home, such as a cleaner, is only for residents and not open to holiday home owners? N.L.

Where do I declare rent income?

As UK nationals who are tax resident in France, in which country should we declare and pay tax on rental income from a property outside the EU paid by the tenants into our UK bank account? P.H.

Can I run my French business from UK?

Having recently registered as micro-entrepreneur I am planning to move to the UK. Can I maintain this business set-up while having UK residency? C.C.

Stamp duty on UK purchase

As a French resident living in rented accommodation in France, owning no property either in France or the UK, what stamp duty is payable should I buy a property in the UK? Would I be liable for the increased level that foreign purchasers must pay? C.M.