EXPAT CPA

We are preparing French taxes for expats living in France and are helping to set up a business in France. Our clients hail from all parts of France – bankers and artists in Paris, mountain guides in Chamonix, professors from Provence and Bordeaux and wine-makers from Champagne.

Our partners have worked for a significant number of years for one of the 4 leading international firms of accountants, enabling the firm to undertake assignments with significant exposure to international standards. They both have experience in France and USA and they speak French, Russian and English.

Over the years, our firm has developed and consolidated a network of experts to assist our clients.

Our Prices

Expat tax return : starting at 200€

Setup a business : starting at 300€

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MEMBER FIRM OF THE ORDER OF CHARTERED ACCOUNTANTS

OUR  ANSWERS TO YOUR QUESTIONS

There are three qualifications that determine if an expat is considered to be a French resident.

Meeting any of the following requirements is sufficient to qualify as a tax resident.

  • The primary home of the family is within a territory of France, or if there is no family home the primary residence location is within French territory. The further definition is spending over 183 days within France, or having spent more of their time within France than another foreign country.
  • The primary professional activity or employment is derived in France. If there are professional activities taking place in several countries, a person is a French resident when most of their activities occur in France.
  • A person’s center of activity for economic purposes is in France.

In France, “family units” are taxed. Married couples are required to submit a joint return.

A tax treaty is a bilateral agreement made by two countries to resolve issues involving double taxation of passive and active income. Tax treaties generally determine the amount of tax that a country can apply to a taxpayer’s income, capital, estate, and wealth.

You can find the one applicable in France here : https://www.impots.gouv.fr/portail/les-conventions-internationales

French taxes are based on a calendar year.
The date of payment depends on residency status, the location of the taxpayer, and how taxpayers file their taxes.

Residents who file paper returns must submit them by the 30th of May. For residents who e-file, their returns are due in June on one of three dates – the 9th, the 16th, or the 23rd, dependent on the taxpayer’s address. And non-residents are required to submit their taxes by the 30th of June.

Rates per household

Below €9,700 0%
From €9,711 to €26,818 14%
 From €26,818 to €71,898 30%
 From €71,898 to €152,260 41%
Beyond €152,260 45%

Under French law, all income will be subject to tax unless it is specifically excluded by the tax authorities. The tax rates in France are progressive.

In France, there is a standard 10% exclusion on Income. Non-residents are not able to claim this exclusion. Their  is also a minimum tax rate of 20%.

This tax regime applies to individuals who were not residents of France during the five calendar years prior to being hired in a company based in France which recruits them:

  • either the employee is “recruited by a company” that has links with the original company based abroad [intra-group] transfer. These links may relate to share capital, or be legal or commercial in origin… This applies, inter alia, to employees who are posted or made available as part of an intra-group transfer, for instance, from a foreign parent company to a subsidiary based in France ;
  • or the employee is directly recruited abroad for a position in a company in France [external hire].

The expatriate regime provides entitlement to income tax exemptions on:

  • expatriate bonus ;
  • 50% of income from investments from foreign sources ;
  • 50 % of certain intellectual and industrial property rights from foreign sources  ;
  • 50 % of capital gains on the sale of securities and ownership interests from foreign sources.

A resident of France for tax purposes, is taxed on the worldwide income. International  tax treaties can exclude some income types. However, when excluded income must still be taken into account when determining the French tax rate applicable.

The gain is equal to the difference between the sale price and the purchase price or the declared value, when the property was received by donation or inheritance . The real estate capital gains regime varies according to the sale price, the nature of the property and the duration of the holding.

The tax brackets are as follow:

Holding period Deduction rates each per year
Tax base on income
Deduction rate per year
Base for social contributions
Under 6 years 0 % 0 %
From the 6th to the 21st year 6 % 1.65 %
22nd pass year 4 % 1.60 %
Beyond the 22nd year Exemption 9 %
Beyond 30thyear Exemption Exemption

They are capital gains tax exemptions

Property sales escaping the tax on real estate gains are recorded in the II et III de l’article 150 U CGI.

In particular, exempt :

  • The sale of the principal residence and its immediate dependencies needed and sold simultaneously or nearly simultaneously;
  • The sale of a right of raising the conditions of the article 150 U II-9 CGI ;
  • The sale of a property located in France by non-resident taxpayers under certain conditions (CGI art. 150 U II-2 à 9 et III)
  • The capital gains realized on the occasion of the sale of goods for a price less than or equal to €15,000 for a single person, €30,000 for a couple;
  • Those carried out on the occasion of the sale of property held for over 30 years.
  • The sale of a property in the case of expropriation under the terms of reinvestment (CGI art.150 U II-4)
  • The sale by retired or disabled modest (CGI Art. 150 U III)
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PRÉSENTATION DE l’OFFRE DE COMPTABILITÉ LOUEUR MEUBLÉ

Vos dépenses en comptabilité sont largement compensées par vos économies d’impôts : 2500 € d’économie moyenne annuelle constatée

HABITATION MEUBLÉE

14TTC/mois
  • SANS GESTIONNAIRE : APPARTEMENT MEUBLÉ, MAISON MEUBLÉE, APPARTEMENT DE TOURISME
  • 1. Création complète de votre activité de location meublée LMNP/LMP
  • 2. Adhésion au centre de gestion agréé
  • 3. Comptabilité & déclarations annuelles

RÉSIDENCE DE SERVICE

11TTC/mois
  • AVEC GESTIONNAIRE : CHAMBRE ÉTUDIANTE, MAISON DE RETRAITE, RÉSIDENCE DE TOURISME AVEC SERVICES, EHPAD,…)
  • 1. Création complète de votre activité de location meublée LMNP/LMP
  • 2. Adhésion au centre de gestion agréé
  • 3. Comptabilité & déclarations annuelles
  • Votre comptabilité est saisie en France, à Paris et revue par un Expert-comptable.

  • Vous pouvez venir nous rencontrer sans difficultés à notre cabinet.

  • Nous parlons couramment français, anglais et russe.

  • Nous répondons à toutes vos questions par téléphone.

HABITATION MEUBLÉE

SERVICE COMPLET DE COMPTABILITÉ : 375 € TTC

création activité, comptabilité, déclaration, assistance

ADHÉSION CGA : 145 € TTC

permettant de déduire le tout de vos impôts

COÛT RÉEL : 173 €/an soit 14€ TTC/mois

Total de 520 €/an – 347 € de réduction d’impôts =173 € TTC/ an

RÉSIDENCE DE SERVICE

SERVICE COMPLET DE COMPTABILITÉ : 265 € TTC

création activité, comptabilité, déclaration, assistance

ADHÉSION CGA : 145 € TTC

permettant de déduire le tout de vos impôts

COÛT RÉEL : 137 €/an soit 11€ TTC/mois

Total de 410 €/an – 273 € de réduction d’impôts =137 € TTC/ an

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CONSEIL & AUDIT

66 Avenue des Champs-Élysées
75008, PARIS
Téléphone : 01 85 12 11 12
Courriel : contact@conseilaudit.com

CONTACTEZ NOUS

Nous sommes à l’écoute de toutes vos questions. Nous sommes fiers de pouvoir vous apporter nos expertises afin de vous permettre d’optimiser la gestion de votre patrimoine.

    I am looking for a chartered accountant specializing in expatriates
    I wish to reduce my taxes in France
    I need advice on how to file my income tax return

    WE MAKE IT EASY

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    About Conseil & Audit

    Notre ADN

    Accompagner nos clients au cours de chacune des étapes de leurs projets immobilier, telle est notre ambition depuis la création de Conseil & Audit.

    Nous conseillons les propriétaires louant leur appartement sous le statut de Loueur Meublé Professionnel et de Loueur Meublé Non Professionnel.