In principle, taxable income is determined by adding up the net income in each category available to a tax household during the year of taxation. Taxable income is a total income This means that it includes all the net income of the members of a tax household in one or more categories of income. At [...]
Gains from the sale of transferable securities that are made directly or through an intermediary by persons not domiciled for tax purposes in France and do not derive from substantial interests are exempt from income tax. This also applies to legal entities whose registered office is situated outside France. Interest on deposits made by non-residents [...]
Financial income Income from variable-yield securities A 25% withholding tax in discharge of income tax liability is levied on dividends and similar income distributed by French companies to persons not domiciled in France. The rate is 18% for dividend and similar income paid since 1 January 2008 to individuals having their tax domicile in an [...]
In principle, persons not domiciled in France must file an annual return reporting all their income if they have income from French sources or one or more homes in France. The rules for income received by persons domiciled in France are the same in principle for income received by persons not domiciled in France. However, [...]
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