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

Despite losing a case at the European Court of Justice many French tax offices have again charged non French resident EU citizens social charges in with their 2016 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 has ruled that these charges are not legal.

The result? Brit'swho are resident in the U. K.who paid social charges when selling a 2nd home in France over the last year can apply for a refund of any social charges deducted by their Notaire.

Similarly those U. K.residents who rented out unfurnished property in France and have been charged social charges should be eligible for a refund.

Although in theory the French tax office should be making these refunds automatically we are recommending that a formal written claim is sent — and unsurprisingly we are not expecting these refunds to be made quickly!

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.