International taxation of individuals

The international taxation of individuals concerns any person whose personal, professional or property situation has an extraneous element. Expatriation, return to France, international telework, possession of property abroad or collection of income from foreign sources expose individuals to complex tax rules and high risks of control.

In this context, the support of a lawyer specializing in the international taxation of individuals is essential to secure his situation and avoid errors with significant financial consequences.

The Cabinet Edouard Pruvost assists individuals facing these challenges in France and abroad.

What is international taxation of individuals?

International taxation of individuals brings together all the rules applicable when:

• an individual resides or works in several states;
• income is collected abroad;
• assets are held outside the country of residence;
• a succession or donation is of an international character.

It involves the combined application of national tax laws and international tax treaties.

Key issues for individuals

Tax residence and income tax

Tax residence determines:

• the country of taxation;
• the extent of taxation (global or domestic income);
• the application of international tax treaties.

Poor qualifications can lead to double taxation.

Taxation of international heritage

International taxation of individuals also concerns:

• taxation of immovable property situated abroad;
• taxation of international financial investments;
• Property Tax (IFI);
• international capital gains.

Inadequate structuring can lead to excessive taxation.

International successions and donations

International transmissions expose individuals to:

• transfer rights in several states;
• complex tax rules depending on the residence of the parties;
• risks of double taxation in succession.

An anticipation is essential to protect the heirs.

Why be accompanied by an international tax lawyer?

Using a lawyer specializing in international taxation of individuals allows:

• secure the tax residence;
• anticipate international risks;
• comply with reporting obligations;
• optimize heritage structure within a legal framework;
• defend themselves effectively in case of fiscal control.

Accompaniment to the Cabinet Edouard Pruvost

The Edouard Pruvost Cabinet supports individuals on all international tax issues:

• expatriation and impariation;
• international income and heritage;
• reporting obligations;
• international tax controls and disputes.

Each situation is analysed individually, combining legal rigour and pragmatic approach.

Edouard Pruvost: Your lawyer in international personal taxation

Edouard Pruvost is a reference partner in international personal taxation, thanks to its recognized expertise and a perfect mastery of cross-border issues.