J'ai fait appel à Maître Uzan dans le cadre d'une procédure fiscale longue et techniquement complexe. Analyse rigoureuse du dossier, réponses précises dans des délais parfois très courts, et surtout une vraie capacité à maintenir un dialogue constructif avec l'administration plutôt qu'à durcir inutilement les positions.
Il a pris le temps de m'expliquer chaque étape et les options possibles, sans jargon et sans promesses excessives. Le dossier s'est conclu par une issue négociée.
Un accompagnement sérieux, du premier échange jusqu'au suivi complet de l'exécution. Je recommande sans réserve.
International Taxation
By Marc Uzan, French tax lawyer in Paris
International Tax Lawyer in Paris: Individuals and Business Owners
Tax lawyer at the Paris Bar since 2008 – exclusive tax law practice, including international taxation
Summary
- Who it is for: business owners, entrepreneurs, individuals with assets in France and abroad, expatriates and impatriates.
- Key issue: determining whether and how France taxes you, and limiting double taxation through international tax treaties.
- Key obligations: in principle, annual reporting of foreign accounts (form 3916) and of foreign-source income (form 2047).
- Risks: fines, reassessments and, in principle, a reassessment period extended to 10 years in the case of undeclared foreign accounts.
- Support: preventive advice, regularisation, lawful tax optimisation and defence in tax audits, with fees mainly on a fixed-fee basis.
Who are my international tax services for?
- Professionals and company executives, particularly those heading multinational groups or developing operations and activities abroad.
- Entrepreneurs with investments, structures or operations in several countries.
- Individuals holding assets or financial interests in France and abroad.
- Expatriates wishing to secure their tax position with regard to France.
- Impatriates benefiting, or wishing to benefit, from the tax regime for impatriates (article 155 B of the CGI).
What are the challenges of taxation in an international context?
- Complex and ever-changing legislation: the rules evolve constantly and become highly technical for non-specialists.
- The risk of non-compliance: a mistake may, depending on the case, lead to financial penalties or even, in the most serious situations, criminal prosecution.
- Several legal systems at once: each case requires a command of both French domestic law and tax treaties.
My objective: to analyse your situation in the light of French tax law and tax treaties, to help you anticipate risks and limit, as far as possible, difficulties with the French tax authorities.
What are the fundamentals of international taxation?
As soon as a person has economic ties with several countries (income, assets, activities), they may fall under several tax systems at the same time. Three concepts frame the analysis:
- Tax residence: under French law, you are domiciled in France if your home or principal place of stay, your main professional activity or the centre of your economic interests is located there (article 4 B of the French General Tax Code (CGI)). In principle, a single criterion is sufficient, subject to tax treaties.
- Territoriality of tax: a French resident is in principle taxable on their worldwide income; a non-resident is taxable only on their French-source income.
- International tax treaties: they allocate taxing rights between States and provide mechanisms (tax credit, exemption) to avoid double taxation.
The rules differ according to the nature of the income: investment income (dividends, interest, rents, capital gains) or earned income (salaries, remuneration). A sound understanding of these rules may, depending on the case, make it possible to lawfully reduce the tax burden in France and to anticipate the consequences of an international inheritance or gift.
What are the risks in the event of an error or omission?
- Undeclared foreign accounts: in principle, a fine of €1,500 per account and per year, increased to €10,000 where the account is located in a State or territory that has not concluded with France an administrative assistance agreement giving access to banking information (article 1736 of the CGI).
- Extended statute of limitations: the tax authorities in principle have three years to issue a reassessment; this period is extended to ten years, subject to exceptions, for income relating to undeclared foreign accounts or assets (article L169 of the Tax Procedure Code (LPF)).
- Reassessments and surcharges: an omission or a misunderstanding of the rules may result in back taxes, late-payment interest and surcharges.
As each situation needs to be analysed before any decision is taken, a lawyer’s advice makes it possible to assess whether a voluntary regularisation may be appropriate; in some cases, it may limit penalties compared with an omission discovered during a tax audit.
Which service should you choose for your situation?
The table below directs you to the page dedicated to your situation. The same areas are presented as cards just after it.
| Your situation | Main issue | Dedicated service |
|---|---|---|
| You are subject to a tax audit concerning foreign accounts or income | A long and burdensome procedure; significant reassessments if poorly handled | Tax audit of foreign accounts |
| You hold a bank account, a payment account or a digital asset account outside France | Lawful to hold, but annual reporting is in principle mandatory (form 3916 / 3916-bis) | Foreign accounts |
| You receive RSUs, stock options or free shares from a foreign company | Allocation of the gain between France and abroad, and tax options to be considered | Foreign RSUs and stock options |
| You own real estate abroad | Income in principle to be reported in France; depending on the treaty, tax credit or exemption with the effective-rate method | Foreign real estate |
| You receive foreign-source income | Return no. 2047 and choice of the appropriate options | Foreign income tax returns |
| You receive foreign interest or dividends | In principle taxable in France; credit for foreign tax depending on the treaty | Foreign interest or dividends |
| You are paid by a foreign employer or work outside France | Avoiding double taxation of salaries | Foreign salaries |
| You are leaving France | Conditions for losing tax residence; exit tax for certain securities holders | Tax expatriation |
| You are moving to France to work | Impatriate regime: it may be advantageous, provided its conditions are met | Tax impatriation |
| You give or receive an asset involving a foreign element | Duties in France depending on residence and the location of the assets; reduction solutions depending on the case | International gift |
| You inherit from a deceased person or assets located abroad | Taxation in France depending on the domicile of the deceased and of the heirs and on where the assets are located; treaty or tax credit depending on the case | International inheritance |
Areas of Practice in International Taxation
Tax Audit of Foreign Accounts
An often long and burdensome procedure that can lead to significant reassessments: its preparation deserves particular attention
Learn more →Foreign Accounts
It is legal! But they must in principle be declared correctly every year
Learn more →Foreign RSUs, Stock Options, etc.
Depending on the case, options may make it possible to reduce their taxation in France
Learn more →Foreign Real Estate
Depending on the tax treaty, tax credit or exemption in France
Learn more →Foreign Income Tax Returns
Depending on the case, some options may be worthwhile
Learn more →International Gifts
Depending on the case, allowances and treaties may reduce the duties payable in France
Learn more →Tax Expatriation
Leaving France has French tax consequences that are best analysed in advance (tax residence, exit tax)
Learn more →Tax Impatriation
A regime that may be advantageous, provided its conditions are met
Learn more →Foreign Interest or Dividends
In principle taxable in France, with, depending on the treaty, a tax credit
Learn more →Foreign Salaries
Depending on the treaty, tax credit or exemption in France to avoid double taxation
Learn more →International Inheritance
Taxation in France depending on the case, with treaties and a tax credit to limit double taxation
Learn more →Foreign Rental Income
Foreign rents received by a French resident are in principle to be reported in France; depending on the treaty, tax credit or exemption with the effective-rate method
Learn more →How much does an international tax lawyer cost?
Fees vary according to the complexity of your situation, the time to be spent on the case, the financial stakes and the lawyer’s experience.
- Fixed fee: for a well-defined engagement (foreign income tax return, advance tax ruling request, regularisation of accounts…).
- Time spent: based on an agreed hourly rate.
- Success fee: sometimes offered in addition, particularly in litigation or tax reassessment matters.
For my part, I mainly work on a fixed-fee basis: the client thus knows the cost in advance. Comparing rates is legitimate, but only for an equivalent scope: an in-depth analysis of tax treaties or of wealth structuring may justify a higher cost.
What I see in my cases
Whatever the subject (estates, RSUs, impatriation, foreign income or accounts), my cases have one thing in common: the stakes are high, and tax treaties often offer significant exemptions or optimisations. But these rules are technical and remain unfamiliar to many departments of the tax authorities, which tend to refuse anything poorly presented.
My clients are individuals with ties abroad: family, assets or income in another country. The countries that come up in my cases include those of the European Union (in particular Germany, Spain and Portugal), Switzerland, the United Kingdom, the United States, Israel, China, Hong Kong and Singapore; for foreign accounts, these are increasingly joined by Argentina and Canada.
What has changed most in recent years is the exchange of information between countries: the tax authorities receive information from all over the world and make full use of it. In the current budgetary context, they are also paying increasing attention to assets held abroad and to trusts.
What my clients most often regret is not having filed correct returns, often prepared on their own from information read on the internet, even though the stakes were high. With hindsight, having a lawyer involved would have cost them little compared with the stakes, the reassessments and the stress of an audit. I say this sincerely: in tax matters, saving on advice often turns out to be costly, because reassessments can come very quickly and be very heavy.
What makes the difference is the preparation upstream: an optimised, clear and solid file, which makes it possible to answer the tax authorities’ questions simply. The pages devoted to each subject describe what I observe: international estates, RSUs and stock options, impatriation, foreign income and foreign accounts.
Why use a tax lawyer?
- At the Paris Bar since 2008: hundreds of international tax matters handled, with responsiveness and availability.
- Foreign accounts: analysis of the situation and, where appropriate, assistance with regularisations, in order to limit as far as possible additional tax and penalties.
- International inheritances and gifts: analysis of the duties payable in France, of tax treaties and of the lawful ways of reducing them.
- RSUs, stock options, free shares: often granted by a foreign group company; analysis of the regimes and taxation options in France.
- Tax audit: employee or umbrella-company worker of a foreign company, freelancer with a structure abroad, recipient of foreign income: a well-reasoned defence to reduce the risk of reassessment.
I assist you with your tax obligations in France, taking into account your international assets and income, while constantly monitoring legislative developments and tax treaties. To present your situation, you can book an appointment.
FAQ
Do I have to declare a foreign account even if I rarely use it?
In principle, yes. Accounts opened, held, used or closed abroad during the year must in principle be reported with the income tax return, on form 3916 (3916-bis for digital asset accounts), subject to limited exceptions.
The obligation in principle applies even if the account produces no income. Failing that, a fine per undeclared account may apply.
Am I a French tax resident if I work abroad?
Not necessarily. In principle, meeting just one of the criteria of article 4 B of the CGI (home or principal place of stay, main activity, centre of economic interests) is enough to be considered domiciled in France, subject to tax treaties.
If another State also considers you to be a resident, the applicable tax treaty in principle makes it possible to determine the State of residence, using successive criteria.
Must income already taxed abroad be declared in France?
As a general rule, yes, if you are a French tax resident. It is declared in particular on form 2047, then on the income tax return.
Depending on the treaty, France grants a tax credit or exempts the income while taking it into account to calculate the effective tax rate.
How are your fees set?
I mainly work on a fixed-fee basis, set after reviewing your situation and the scope of the engagement. This way you know the cost in advance.
Glossary
Tax residence: The State in which a taxpayer is taxable on all of their worldwide income.
Tax treaty: A treaty between two States that allocates taxing rights and avoids double taxation.
Treaty tax credit: An amount credited against French tax to take account of tax paid abroad, in accordance with the treaty.
Form 3916: Annual return reporting accounts opened, held, used or closed outside France.
Exit tax: Taxation of unrealised capital gains on certain securities when the tax domicile is transferred outside France (article 167 bis of the CGI).
Further reading
- Article 4 B of the CGI: criteria for tax domicile in France.
- Article 1649 A of the CGI and BOI-CF-CPF-30-20: obligation to report foreign accounts.
- Article 1736 of the CGI and BOI-CF-INF-20-10-50: fines for failure to report.
- Article L169 of the LPF: statute of limitations for the tax authorities.
- Articles 155 B and 167 bis of the CGI: impatriate regime and exit tax.
- Article 750 ter of the CGI: territoriality of inheritance and gift duties.
- Forms 2047 and 3916: foreign-source income and foreign accounts (impots.gouv.fr).
- I have foreign income: which returns must I file in France?
- I have foreign accounts: how do I declare them?
- Tax audit: how to defend yourself?
