services list

  • Business registration
  • Accounts preparation
  • T.V.A. registration and returns
  • Capital Gains Tax calculations
  • Business Planning
  • Dual Taxation planning
  • Leaseback returns
  • U K Accounts and Tax returns



Registering A Business

After losing the original case at the European Court of Justice the French tax offices has again charged non French resident EU citizens social charges in with their 2017 tax demands.

The background to this case is that they decided that they could interpret E. law in such a way that they could charge social charges (the French equivalent of National Insurance) on French rental profits and capital gains to people who were not Tax resident in France.

Because social charges and national insurance are at least in theory used to pay for things like healthcare, education, pensions etc. for people who live in the relevant country. The European Court of Justice initially ruled that these charges were not legal.

The result? The French parliament passed legislation stating that social charges were not payments towards social care but actually part of main stream taxation and therefore not covered by this ruling.

This has not been challenged again meaning that National Insurance is now charged on rental profits in France.

Another area where some taxpayers have suffered as a result of a different interpretation of the dual taxation treatment by the French tax office relating to the credit given for U. K.Tax paid.

This is limited to the amount of Tax that you would have paid if you had been taxed in France.

If you have a “government pension” (state pension or from a former employer in the public sector) as well as other income you may find that you are not given credit for all of the U. K.Tax that you have paid.