Lawyer specializing in Franco-British taxation
Successful establishment between France and the United Kingdom
Economic trade between France and the United Kingdom remains particularly important despite developments in recent years. Many French companies continue to develop overseas, while managers, investors and individuals hold interests in both countries. These situations involve a rigorous analysis of the applicable tax rules in order to secure projects and prevent the risk of double taxation.
The Franco-British tax convention is an essential tool for determining the tax duties of each State. However, its application must be reconciled with the provisions of French and British domestic law, the specificities of which can have a significant impact on the taxation of persons and businesses.
Determine the applicable tax system
Tax residence of individuals
The change of residence between France and the United Kingdom raises many questions about the taxation of income, capital gains and wealth. The determination of tax residence is based on several criteria that must be assessed in light of the taxpayer's personal and professional circumstances.
An upstream analysis can anticipate the consequences of an expatriation, a return to France or an activity in both states.
The Franco-British Tax Convention
The purpose of the tax treaty is to avoid situations of double taxation while allocating tax powers between the two countries. Its interpretation may be decisive for the taxation of professional income, dividends, interest, royalties or capital gains.
Full control of these provisions is essential to secure international operations.
Supporting companies in their international projects
Establishment of subsidiaries and commercial development
French companies wishing to develop their activities in the UK must choose a structure adapted to their objectives. The creation of a subsidiary, the opening of a branch or the conclusion of commercial partnerships have different tax consequences.
The organisation of activities must also take account of the rules on permanent establishment and the distribution of profits among the different entities.
Securing international flows
Relations between French and British companies involve special vigilance regarding transfer prices, intra-group agreements, withholding taxes and reporting obligations.
Appropriate structuring helps to limit tax risks while ensuring that transactions comply with applicable regulations.
Managing a heritage between France and the United Kingdom
Real estate investments, corporate interests or financial assets held in both countries require an appropriate heritage strategy. Tax arrangements vary according to the nature of the property, its location and the tax residence of its owner.
Our firm also supports its clients in the preparation of heritage transmissions, in order to anticipate the tax consequences of donations and international successions.
An expertise in Franco-British taxation
Our firm assists individuals, entrepreneurs, leaders and international groups in all their Franco-British tax issues.
Whether it is an expatriation, an investment, an establishment or a tax control with an international element, we offer personalized support to secure each project and to defend the interests of our clients in a constantly changing legal environment.
