France – Switzerland, information exchange : the flat-rate taxation as a Bonus !

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In a judgment handed down on 1 February 2019, the Swiss Federal Court ruled that information relating to the method of taxation in Switzerland of an individual may be transmitted to the French tax authorities as part of administrative assistance. This decision is far from neutral for individuals established in Switzerland who hold a Swiss Continue reading

Impatriation regime – Bercy to the rescue of taxpayers and the attractiveness of the territory

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Impatriation regime – Bercy to the rescue of taxpayers and the attractiveness of the territory One recalls the restrictive and astonishing decision of the Court of Versailles which had considered that a contract of indefinite duration could not allow for the impatriation regime of Article 155 B of the CGI. (CAA Versailles 21 November 2017, Continue reading