Article 1729 of the CGI: Understanding Tax Increases Article 1729 of the French General Tax Code is an essential pillar of the repressive tax system. This text defines the surcharges applicable in the event of under-reporting by the tax authorities. You need to be...
Equipe de AlterTax Avocats
Non-lump-sum withholding tax already paid: guide
Prélèvement Forfaitaire Non Libératoire Déjà Versé: Complete Guide The non-discretionary flat-rate withholding tax already paid is an essential tax mechanism for taxpayers receiving income from movable assets. This system is part of a series of tax regimes and...
Tax penalties: avoid 40-80% penalties!
Tax penalties: Understanding penalties and surcharges Tax penalties are a major issue for both individual and corporate taxpayers. The tax authorities have at their disposal an extensive arsenal of penalties for failure to comply with tax reporting and payment...
Micro foncier abattement 30% : all you need to know [2026]
Micro Foncier Abattement: Everything you need to know about this tax system The micro foncier scheme is a simplified option for declaring your rental income. This tax scheme is aimed at owners with modest rental income, and offers a flat-rate deduction of 30% on gross...