Overview of the main French-Swiss tax news
The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.
(Mixed) donation of a property and taxation of the gain
Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme Court clarifies the details.
Focus on the French Finance Act 2025
The new Finance Act contains several measures affecting taxation of individuals.
France: Fines on declaration obligations of trusts and foundations
Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over a period of four years.
Taxation of the super-rich: French ideas for consideration
Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be to tax «premium» taxpayers.
What measures can be taken to deal with tax uncertainty in France?
With no majority in the National Assembly, a budget deficit and abysmal national debt, preparing and voting on the Finance Bill for 2025 is going to prove particularly perilous.
Cryptocurrencies, the other side of the coin: taxes
With bitcoin soon to reach $100,000, tax authorities are rubbing their hands.
France’s budget for 2025: it’s going to be sporting!
With no majority in the National Assembly, a budget deficit and abysmal debt, the preparing and voting of the Finance Bill for 2025 is going to be quite an obstacle course.
Conventions fiscales internationales – Modernisation de la Convention fiscale franco-suisse sur les revenus et sur la fortune
L’avenant à la Convention franco-suisse signé le 27 juin 2023, actuellement en cours de ratification par la France, intègre un nouveau régime de répartition du droit d’imposer les revenus d’un salarié en situation de télétravail.
French debt and taxation: what can we expect?
After the surprise slippage in France’s public deficit in 2023 (5.5% rather than the expected 4.9%), the debate on public finances is gaining momentum.
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