Site map
Site map
This page gives direct access to the main expertise pages, topical hubs and articles of the English version of the site.
Main pages
- French international tax lawyer — exit tax, Dubai, non-residentsMe Jonathan Sémon, French international tax lawyer in Paris: French exit tax, Dubai relocation, tax residence, treaties, non-residents and aud…
- French tax lawyer for expatriation and Dubai relocationFrench tax lawyer for expatriation and Dubai relocation: exit tax, French residence, treaty analysis, French-source income and non-resident ob…
- French impatriate tax regime article 155 B CGIFrench tax lawyer for impatriation: article 155 B CGI, impatriation allowance, 30% flat-rate option, foreign passive income and return to France.
- Undeclared Foreign AccountsUndeclared foreign accounts France: voluntary disclosure, penalties (article 1736 CGI), extended statute of limitations, regularization proced…
- Tax AuditTax audit defense lawyer Paris: assistance with ESFP verification, reassessment notices, appeals, and international tax litigation. Me Sémon.
- Me Jonathan SémonMe Jonathan Sémon - international tax lawyer, Paris Bar since 2011. Specializes in expatriation, tax audits, undeclared accounts. Paris 8th of…
- Analysis from Our Tax Law FirmInternational tax analyses by Me Jonathan Sémon — expatriation, Dubai, exit tax, cryptocurrency, cross-border taxation. Paris tax lawyer insig…
- Book your consultationBook a video consultation with Me Sémon (€400) or an in-office Paris 8e appointment (€500). Secure credit-card payment, instant Google Meet link.
International tax
- Tax Residence in FranceFrench tax residence: article 4B CGI criteria, tax treaties, tie-breaker rules. International tax lawyer Paris, Me Sémon.
- International TaxationInternational tax lawyer Paris specializing in tax treaties, double taxation relief, tax residence, expatriation, cross-border disputes. Exper…
- French tax lawyer for moving from France to DubaiFrench tax lawyer for moving from France to Dubai: tax residence, France-UAE treaty, exit tax, French-source income and reporting obligations.
- France–UAE tax treaty lawyer for Dubai relocationFrance-UAE tax treaty lawyer for Dubai relocation: residence, income allocation, capital gains, wealth tax, exit tax and French non-residents.
- Dubai tax and French expatriationFrench tax lawyer for Dubai relocation: France-UAE treaty, tax residence, exit tax, French-source income and UAE substance.
- French exit tax and a move to DubaiFrench exit tax and Dubai relocation: article 167 bis CGI, payment deferral, France-UAE treaty, residence and filing obligations.
French exit tax — complete guide
- French exit tax calculation in 2026How French exit tax is calculated: latent capital gains, market value, tax basis, rates, payment deferral and documentation.
- Key French exit tax case lawFrench exit tax case law: constitutional framework, EU law, payment deferral, residence and anti-abuse issues.
- French exit tax case studiesPractical French exit tax case studies: founders, holding companies, gifts, Dubai relocation and return to France.
- Crypto-assets and French exit taxFrench exit tax and crypto-assets: scope, private wallets, companies, tokenised securities and residence transfer issues.
- French exit tax and relocation to DubaiFrench exit tax and Dubai: UAE relocation, France-UAE tax treaty, payment deferral, residence and founder planning.
- French exit tax FAQFrench exit tax FAQ: scope, thresholds, calculation, forms, deferral, relief, Dubai, Switzerland, UK and audit risk.
- French exit tax filing and follow-up formsFrench exit tax forms: 2074-ETD, annual monitoring, payment deferral, supporting documents and deadlines.
- French exit tax glossaryGlossary of French exit tax terms: article 167 bis, payment deferral, latent gain, relief, tax residence and guarantees.
- Holding companies and French exit taxFrench exit tax and holding companies: contribution-deferral, article 150-0 B ter, reinvestment and founder planning.
- French exit tax guideEnglish gateway to the French exit tax cluster: calculation, filing, payment deferral, relief, holding companies and relocation countries.
- French exit tax and relocation to PanamaFrench exit tax and Panama: tax treaty, residence, payment deferral, ETNC review and expatriation planning.
- French exit tax payment deferralFrench exit tax payment deferral: automatic deferral, optional deferral, guarantees, monitoring and end of deferral.
- Lawful French exit tax planningLawful planning before leaving France: gifts, holding companies, timing, valuation and anti-abuse review.
- French exit tax and relocation to SwitzerlandFrench exit tax and Switzerland: treaty, payment deferral, private capital gains and cross-border residence.
- French exit tax relief and cancellationFrench exit tax relief after departure: holding period, return to France, sale events and claim procedure.
- Risk of French tax residence challengeFrench tax residence challenge after expatriation: article 4 B CGI, treaty tie-breaker, evidence and audit strategy.
- French exit tax and relocation to the United KingdomFrench exit tax and the UK: post-Brexit relocation, France-UK treaty, payment deferral and founder planning.
- French exit tax lawyer — article 167 bis CGIFrench exit tax lawyer in Paris: article 167 bis CGI, thresholds, valuation, payment deferral, statutory relief and France-to-Dubai relocation.
- French exit tax lawyer — article 167 bis CGIFrench tax lawyer for exit tax, article 167 bis CGI, 2074-ETD filings, valuation, payment deferral, statutory exit tax relief and departure fr…
Blog categories
- Dubai relocation and taxArticles on Dubai relocation, France-UAE tax treaty, French tax residence, Dubai real estate and expatriation risks.
- French exit tax articlesArticles on French exit tax, article 167 bis CGI, payment deferral, relief, filing and departure planning.
- French taxation of non-residentsArticles on French non-resident taxation: French-source income, real estate, IFI, inheritance and reporting obligations.
- Tax audit and litigationArticles on French tax audits, reassessments, ESFP, taxpayer rights and international tax disputes.
- Tax residenceArticles on French tax residence, article 4 B CGI, treaty tie-breakers, Dubai transfer and return to France.
- International tax treatiesArticles on tax treaties, residence tie-breakers, double taxation and cross-border income.
Articles
- Life Insurance and Expatriation: French Tax ImplicationsLife insurance and expatriation: tax treatment when leaving France, impact on contracts, applicable regimes. Advice by Me Sémon, tax lawyer in…
- Legal Strategies for Tax AuditTax audit strategies and legal defense: understand your rights, respond to notices, prepare appeals with expert international tax lawyer Me Sé…
- Complete Guide to Choosing a Tax Lawyer in ParisComprehensive guide to choosing a tax lawyer in Paris: expertise, experience, qualifications, and specialties for international tax matters.
- Business Sale and Expatriation: Tax OptimizationSelling a business before expatriation: exit tax optimization, deferred payment, relief procedures, and strategic timing.
- Tax Expatriation Checklist: 12 Essential Steps Before Leaving FranceExpatriation checklist: 12 steps covering exit tax, residence notification, declarations, foreign accounts, insurance, social security.
- France-Belgium Tax Treaty: Tax Residence and Cross-Border IncomeFrance-Belgium tax treaty: tax residence, tie-breaker rule, cross-border workers, dividends, pensions. International tax lawyer.
- France-Luxembourg Tax Treaty: Cross-Border Workers and Investment IncomeFrance-Luxembourg tax treaty: cross-border workers, holdings, investment income. International tax lawyer specializing in frontier worker taxa…
- France-UK Tax Treaty Post-Brexit: Practical GuideFrance-UK tax treaty after Brexit: practical guide for cross-border workers, expats, companies. International tax lawyer advice.
- France-Switzerland Tax Treaty: Cross-Border Workers and Tax ResidenceFrance-Switzerland tax treaty: cross-border workers, tax residence, investment income. International tax lawyer specializing in Swiss taxation.
- France-UAE Tax Treaty: 5 Key Points for Expatriates in DubaiComprehensive analysis of 5 key provisions of the France-UAE tax treaty: tax residence, taxing rights and what they mean for French expatriate…
- The Concept of Mixed Couples in Tax LawMixed couples and French tax law: taxation status, joint filing options, tax residence rules and how international tax treaties apply to cross…
- Analysis of Residential Property DeclarationResidential property declaration obligations in France: understand new reporting requirements, deadlines, penalties for non-compliance.
- Exit Tax Relief After 2 or 5 Years of Continuous HoldingExit tax relief procedures: timelines, conditions, forms, applications, and tax optimization strategies for French expatriates.
- International Donations: French Tax FrameworkInternational donations: French tax framework, 6-year residency rule, tax treaties, gift taxation. Legal guidance by international tax lawyer…
- Eliminating Double Taxation: Tax Credit vs Exemption MethodEliminating double taxation: the tax credit method versus the exemption method, how each works under tax treaties and which one applies to you…
- ESFP: Personal Tax Examination, Rights and DefenseESFP personal tax examination: 1-year procedure, taxpayer rights, justifications, defense, appeals, attorney assistance.
- ETNC List Update: Bahamas and Turks and Caicos IslandsArchived analysis of France's non-cooperative jurisdictions (ETNC) list. The Bahamas were delisted in 2025; check the list in force at the tra…
- Exit Tax 2026: Complete Guide to Article 167 bisExit tax 2026: latent capital gains taxation, thresholds, calculation, payment deferral, tax credit. Complete expatriation guide.
- Dubai Expatriation: Tax Framework and Common PitfallsDubai expatriation tax guide: France-UAE treaty, exit tax, residence criteria, undeclared accounts, and common pitfalls for French expatriates.
- Dubai Guide for ExpatriatesDubai guide for expatriates: advantages and risks of relocation, tax planning strategies, legal and compliance considerations for French citiz…
- Advantages of Expatriation to PanamaPanama expatriation: territorial tax system, residence visas, tax advantages for French expatriates. Legal guidance by Me Sémon, Paris.
- International Tax: Holding Real Estate in DubaiInternational taxation of Dubai real estate: French treatment of rental income and succession, based on the owner's tax residence and the Fran…
- Swiss Lump-Sum Taxation (Forfait Fiscal)Comprehensive analysis of Swiss lump-sum taxation and its comparison with the French tax system for high-net-worth individuals.
- IFI for Non-Residents: French Real Estate Wealth TaxFrench IFI for non-residents: wealth tax on French real estate, valuation rules, SCI holdings, tax treaty application. Expert guidance by Me S…
- Taxes in Dubai for French ExpatriatesDubai taxation for French expatriates: VAT, corporate income tax, municipal taxes, employment obligations, and UAE tax compliance requirements.
- Tax Filing Obligations for French ExpatriatesTax filing obligations for French expatriates: 2042-NR, 2047 where relevant, exit tax, wealth tax and Form 3916 only for persons within the Fr…
- Tax Rectification: 30-Day Deadline and Response StrategyTax rectification notice: 30-day response deadline, contestation procedure, burden of proof, Article L. 192 LPF, administrative appeals.
- Impatriate Tax Regime Article 155 B CGI: Returning to FranceImpatriate regime Article 155 B CGI: qualified 8-year impatriate relief for returning expatriates, deductions, IFI rules, and exit tax implica…
- Foreign Account Regularization: Procedure and PenaltiesForeign account regularization: procedure, recovery income, penalties EUR 1,500-10,000, ten-year prescription, strategic compliance.
- Tax Residence in France: Criteria Under Article 4 B CGITax residency under article 4 B CGI: foyer, principal residence, professional activity, center of economic interests. Analysis by Me Sémon, ta…
- Levy on Capital Gains of Non-Residents Under Article 244 bis A CGILevy under Article 244 bis A CGI on capital gains for non-residents: rules, applicable rates, convention mechanisms, tax obligations and relie…
- Rental Income for Non-Residents in France: Tax GuideFrench rental income taxation for non-residents: tax rates, social charges, deductions, real estate companies. Expert guidance by Me Sémon.
- How to Convert from Sole Proprietorship to SELARL as a Doctor or NurseSELARL for doctors and nurses: conversion from sole proprietorship, tax treatment, benefits, structure for medical professionals in France.
- International Succession and French Inheritance TaxInternational succession: French inheritance tax, domicile rules, French assets, tax treaties, double taxation relief. Expert guidance by Me S…
- Exit Tax Payment Deferral: Conditions and ProcedureExit tax deferral: automatic under Art. 167 bis IV (EU + qualifying conventions), optional under Art. 167 bis V, representative, guarantees, c…
- Five Things to Know About Creating a Business in FranceCreating business in France: legal form selection, taxation structure, VAT registration, payroll obligations, accounting requirements for comp…
- Transfer of Tax Residence to Dubai: The RisksDubai tax residence transfer risks: residence verification, French tax authority scrutiny, compliance obligations, legal consequences for expa…
- Trusts and French Reporting ObligationsFrench law on trusts: tax reporting form 2181-TRUST, gift taxation, penalties for non-disclosure. Expert guidance by Me Sémon.
- Tax Rectification Notice by Email: Validity ConditionsTax rectification notice by email: validity conditions, required safeguards and case law. An ordinary email without equivalent guarantees is i…