The Accredited Tax Representative for Non-Residents

Legislation, brochures and useful links

Legislation
SARF notes
International Treaties
Monetary erosion ratios
Forms
Useful links and addresses


Legislation

• Capital gains tax: Directives
- 8-M-3-12 of 19 april 2012
- 8 M-1-05 of 4 August 2005
- 8 M-1-04 of 14 January 2004

• Tax payable by non residents: General Tax Code
- Article 150 U
- Article 244 Bis
- Article 244 Bis A
- Article 244 Bis B
- Article 244 Bis C
- Article 171 Quater Appendix II
- Article 238-0 A

• Finance Bill
- Finance bill for 2016
- Finance bill for 2014
- French Finance Bill of 29 december for 2013
- French Finance Bill of 29 december 2012
- French Finance Bill of 16 august 2012
- Finance bill for 2012
- French Finance Bill of 19/9/2011
- Changes introduced on 1 January 2011
- Changes introduced on 1 January 2010
- Finance bill for 2009

• Usufruct scale
- Art 669 of the CGI
- Art 762 of the CGI

• 3% Annual Tax
- Article 990D
- Article 990E
- Article 990F
- Directive 7Q-1-11 of 30 May 2011
- Directive 7Q-1-08 of 7 August 2008
- List of countries that have signed a treaty containing a non-discrimination clause, as at 1st January, 2012
- List of countries that have signed a clause of administrative assistance, as at 1st January, 2012

• Tax on the sale of reclassified land
- 8M-2-12 - 5 march 2012 (section 1605 nonies)
- 8M-1-12 - 15 february 2012 (section 1529)
- Section 1605 nonies
- Section 1529
- Section 317 B Appendix II of the CGI


Useful links and addresses:

- BOFIP
- www.impots.gouv.fr
- www.legifrance.gouv.fr
- www.notaires.fr
- www.assemblee-nationale.fr
- www.senat.fr
- www.journal-officiel.gouv.fr
- www.cnap75.eu
- http://europa.eu
- www.annuairenotariat.fr

Tax Centre for non-residents (CINR)
TSA 10010 10, rue du Centre
93465 NOISY LE GRAND CEDEX
Telephone: +33 (0)1 57 33 83 00
Fax: +33 (0)1 57 33 82 66
e-mail : nonresidents@dgi.finances.gouv.fr

Or, for persons who have moved their domicile to Monaco:

Centre des impôts de Menton
"Le Triton" 7, Rue Victor Hugo
06507 MENTON Cedex
Telephone: +33 (0)4 93 28 62 60

 


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