https://uzan-avocat.fr/en/Tax lawyer at the Paris Bar since 2008. Exclusive practice in tax law and international taxation.enhttps://uzan-avocat.fr/en/foreign-life-insurance-and-inheritance-152500-euro-allowancehttps://uzan-avocat.fr/en/foreign-life-insurance-and-inheritance-152500-euro-allowanceThu, 15 Oct 2026 15:53:00 +0000Life insurance taken out abroad: €152,500 allowance, 990 I levy, premiums after age 70 (757 B) or French inheritance tax, worked examples.https://uzan-avocat.fr/en/wait-for-2027-to-regularise-foreign-accounthttps://uzan-avocat.fr/en/wait-for-2027-to-regularise-foreign-accountSun, 11 Oct 2026 11:14:36 +0000Regularisation announced for 2027: wait or not? Letter already received, late-payment interest, origin of funds, worked examples and a lawyer’s view.https://uzan-avocat.fr/en/french-tax-regularisation-2027https://uzan-avocat.fr/en/french-tax-regularisation-2027Sat, 10 Oct 2026 15:26:00 +0000Regularisation of undeclared foreign assets announced for 2027: what is settled, timetable, 2013 STDR scale, origin of the funds. Kept up to date.https://uzan-avocat.fr/en/surrender-of-a-foreign-life-insurance-policy-how-france-taxes-the-gainshttps://uzan-avocat.fr/en/surrender-of-a-foreign-life-insurance-policy-how-france-taxes-the-gainsThu, 08 Oct 2026 12:09:00 +0000Life insurance taken out abroad: taxable part of a surrender, 7.5% or 12.8% rate, social levies, form 2778, worked examples.https://uzan-avocat.fr/en/american-living-trust-death-of-the-settlor-francehttps://uzan-avocat.fr/en/american-living-trust-death-of-the-settlor-franceThu, 01 Oct 2026 10:15:00 +0000US living trust and France: returns during the settlor’s lifetime, tax on death, possible exemption under the 1978 treaty, worked examples.https://uzan-avocat.fr/en/beneficiary-of-a-british-trust-living-in-francehttps://uzan-avocat.fr/en/beneficiary-of-a-british-trust-living-in-franceThu, 01 Oct 2026 10:10:00 +0000Beneficiary of a British trust living in France: 2181-TRUST returns, taxable distributions, inheritance tax on the settlor’s death, penalties.https://uzan-avocat.fr/en/inheriting-from-the-united-kingdom-while-living-in-francehttps://uzan-avocat.fr/en/inheriting-from-the-united-kingdom-while-living-in-franceThu, 01 Oct 2026 10:05:00 +0000A relative lived in the United Kingdom and you live in France? Assets taxable under the 1963 treaty, tax calculation, return 2705, tax credit.https://uzan-avocat.fr/en/inheriting-from-a-parent-in-the-united-states-while-living-in-francehttps://uzan-avocat.fr/en/inheriting-from-a-parent-in-the-united-states-while-living-in-franceThu, 01 Oct 2026 10:00:00 +0000Parent in the United States, heir in France: what France taxes depending on domicile and assets, dual nationality, tax calculation, return 2705.https://uzan-avocat.fr/en/foreign-income-and-double-taxation-boxes-8tk-and-8vl-explainedhttps://uzan-avocat.fr/en/foreign-income-and-double-taxation-boxes-8tk-and-8vl-explainedThu, 01 Oct 2026 09:40:00 +0000Income already taxed abroad: effective rate, credit equal to French tax (8TK) or to foreign tax (8VL). Worked examples and mistakes to avoid.https://uzan-avocat.fr/en/french-impatriate-regime-how-to-calculate-the-exemptionhttps://uzan-avocat.fr/en/french-impatriate-regime-how-to-calculate-the-exemptionThu, 01 Oct 2026 09:30:00 +0000Actual impatriation bonus or 30% flat rate, days abroad, reference remuneration, 50% and 20% ceilings: the calculation with 3 examples.https://uzan-avocat.fr/en/espp-how-france-taxes-your-foreign-employers-share-purchase-planhttps://uzan-avocat.fr/en/espp-how-france-taxes-your-foreign-employers-share-purchase-planThu, 01 Oct 2026 09:20:00 +0000Share purchase plan (ESPP) of a foreign group: discount in principle taxed as salary, capital gain on sale, broker account, dividends. Worked example.https://uzan-avocat.fr/en/international-inheritance-tax-return-in-france-how-it-workshttps://uzan-avocat.fr/en/international-inheritance-tax-return-in-france-how-it-worksThu, 01 Oct 2026 09:10:00 +0000Deceased or heir abroad: must the estate be declared in France, by when (6 or 12 months), where, with which forms, and what tax is due?https://uzan-avocat.fr/en/form-3916-how-to-declare-a-foreign-account-step-by-stephttps://uzan-avocat.fr/en/form-3916-how-to-declare-a-foreign-account-step-by-stepThu, 01 Oct 2026 09:00:00 +0000Foreign account, neobank, broker, crypto, life insurance: who declares, box 8UU, the 7 sections of form 3916 explained, examples and mistakes.https://uzan-avocat.fr/en/request-to-regularise-undeclared-foreign-accounthttps://uzan-avocat.fr/en/request-to-regularise-undeclared-foreign-accountTue, 25 Nov 2025 19:13:58 +0000Request under Article L. 23 C for an undeclared foreign account: time limits, useful documents, possible 60% tax, fine, 80% surcharge.https://uzan-avocat.fr/en/cehr-high-income-contribution-smoothed-base-quotienthttps://uzan-avocat.fr/en/cehr-high-income-contribution-smoothed-base-quotientMon, 24 Nov 2025 15:40:44 +0000CEHR: 3% then 4% of reference tax income above €250,000 (single person) or €500,000 (couple), smoothing by quotient, worked examples.https://uzan-avocat.fr/en/taxation-of-rsu-restricted-stock-units-french-law-guidehttps://uzan-avocat.fr/en/taxation-of-rsu-restricted-stock-units-french-law-guideMon, 24 Nov 2025 08:39:49 +0000RSUs: acquisition gain taxed at the progressive scale after a 50% allowance up to €300,000, capital gain at the 31.4% flat tax, non-resident withholding.https://uzan-avocat.fr/en/taxation-rsu-stock-options-free-share-awardshttps://uzan-avocat.fr/en/taxation-rsu-stock-options-free-share-awardsSun, 23 Nov 2025 18:56:03 +0000RSUs, free shares and stock options: when France taxes the gain, €300,000 threshold, 50% allowance, international mobility, worked examples.https://uzan-avocat.fr/en/undeclared-revolut-n26-etoro-wise-degiro-accounthttps://uzan-avocat.fr/en/undeclared-revolut-n26-etoro-wise-degiro-accountTue, 25 Jun 2024 12:14:00 +0000Undeclared Revolut, Wise, N26, eToro or Degiro account: form 3916, box 8UU, €1,500 fine per account per year. Regularisation with a lawyer.https://uzan-avocat.fr/en/mypos-french-tax-authoritieshttps://uzan-avocat.fr/en/mypos-french-tax-authoritiesTue, 25 Jun 2024 10:13:00 +0000myPOS account (Irish institution): annual reporting (3916), takings declared to URSSAF, automatic exchange with the tax office, anti-money laundering.https://uzan-avocat.fr/en/french-impatriation-tax-regime-guidehttps://uzan-avocat.fr/en/french-impatriation-tax-regime-guideMon, 17 Jun 2024 18:58:00 +0000Impatriate regime (article 155 B): bonus exempt at actual amount or 30% flat rate, ceilings, duration, foreign income 50% exempt, returns, IFI.https://uzan-avocat.fr/en/declare-foreign-rental-income-in-francehttps://uzan-avocat.fr/en/declare-foreign-rental-income-in-franceMon, 22 Jan 2024 11:19:00 +0000Rents from a property abroad: to be declared in France (2047 and box 8TK, or boxes 4EA/4EB of the 2042 C), even if the treaty may avoid French tax.https://uzan-avocat.fr/en/2024-tax-return-foreign-income-accounts-real-estatehttps://uzan-avocat.fr/en/2024-tax-return-foreign-income-accounts-real-estateFri, 19 Jan 2024 09:00:00 +0000Income, accounts and property abroad: forms 2047, 2048-IMM and 3916, boxes 4EA, 4EB, 8TK, 8VL and 8UU, depending on the tax treaty.https://uzan-avocat.fr/en/foreign-income-which-returns-to-file-in-francehttps://uzan-avocat.fr/en/foreign-income-which-returns-to-file-in-franceTue, 04 Jul 2023 15:22:00 +0000Foreign income of a French resident: forms 2047, 2048-IMM, 3916 and 2778-DIV, boxes to complete, deadlines, double taxation and an example.https://uzan-avocat.fr/en/selling-real-estate-abroad-form-2048-immhttps://uzan-avocat.fr/en/selling-real-estate-abroad-form-2048-immTue, 04 Jul 2023 11:06:00 +0000Sale of a property abroad: when form 2048-IMM is filed, one-month deadline, steps, payment, tax treaty and a worked example.https://uzan-avocat.fr/en/employees-working-abroad-tax-exemption-francehttps://uzan-avocat.fr/en/employees-working-abroad-tax-exemption-franceTue, 23 May 2023 10:40:00 +0000Employee sent abroad: full exemption (foreign tax, 183 or 120 days) or partial exemption of bonuses under article 81 A, effective rate, declaration.https://uzan-avocat.fr/en/how-to-prove-tax-residence-abroadhttps://uzan-avocat.fr/en/how-to-prove-tax-residence-abroadThu, 30 Mar 2023 17:14:00 +0000Foreign tax assessment, certificate of residence, form 5000: the documents generally accepted to prove your tax residence abroad.https://uzan-avocat.fr/en/tax-in-france-what-percentagehttps://uzan-avocat.fr/en/tax-in-france-what-percentageThu, 30 Mar 2023 17:13:00 +0000French income tax scale: brackets from 0% to 45%, a worked example, marginal vs average rate, and the position of non-residents.https://uzan-avocat.fr/en/tax-resident-in-two-countrieshttps://uzan-avocat.fr/en/tax-resident-in-two-countriesThu, 30 Mar 2023 09:25:00 +0000Dual tax residence: article 4 B criteria, treaty tie-breaker rules (permanent home, vital interests, habitual abode, nationality) and consequences.https://uzan-avocat.fr/en/living-in-france-working-abroad-taxeshttps://uzan-avocat.fr/en/living-in-france-working-abroad-taxesThu, 30 Mar 2023 09:23:00 +0000French tax resident working abroad: which country taxes the salary, tax credit or effective rate, article 81 A, cross-border workers, returns.https://uzan-avocat.fr/en/changing-tax-residence-mid-yearhttps://uzan-avocat.fr/en/changing-tax-residence-mid-yearFri, 24 Mar 2023 11:02:00 +0000Leaving or moving to France during the year: income taxable before and after the change, forms 2042 and 2042-NR, exit tax, formalities.