International Taxation
Exit tax, change of tax residence, foreign real estate and regularisation of undeclared assets: our analysis of international wealth taxation between France, Switzerland and other jurisdictions.
Undeclared foreign real estate in France: automatic exchange and voluntary disclosure
For a long time, the holding of real estate abroad by French tax residents was a blind spot in international tax cooperation. Unlike bank accounts, real estate largely fell outside automatic exchange mechanisms, making audits more difficult and detection more…
Exit Tax and transfer of tax residence outside France
Transferring your tax residence outside France is a major wealth-planning decision. When a taxpayer holds significant shareholdings in companies, this departure may trigger the application of the Exit Tax, provided for under Article 167 bis of the French General Tax…
Transfer of Tax Residence from France to Andorra: Legal Framework, Taxation and Succession Issues
Andorra is increasingly attracting French taxpayers seeking a secure living environment, transparent taxation and a dynamic economic climate. However, a relocation project can never be reduced to a simple comparison of tax rates. It requires a comprehensive analysis integrating immigration…
Investing in Mauritius: high-end real estate, international relocation, and an attractive tax framework
Mauritius is now establishing itself as a strategic destination for international families, mobile entrepreneurs, and investors seeking a balance between quality of life, legal certainty, and real estate opportunities. Long associated with a holiday-home market, Mauritius now attracts a more…
Acquiring and renting a second home in France as a Swiss resident: legal, tax, and succession framework
Many Swiss residents wish to acquire a second home in France, particularly in the Alps, on the coast, or in resort areas. This transaction, seemingly straightforward, quickly raises questions of estate law, real estate taxation, matrimonial regime, international succession and…