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Why go abroad?

Want expatriate can be a matter of choice, motivation, financial opportunity and even a tax strategy. The physical expatriation may be (you change your residence tax) or financial (you only move your assets).

note, in this second choice is the benefit rather than financial tax because the tax depends in most cases the taxpayer's residence . It will also
before any decision is taken fully understand the fiscal impacts check-out and possibly optimize .

A matter of choice and opportunity
the Unknown can of course be a matter of choice (choices change your life, boost his career by becoming detached or expatriate, to spend a pleasant retreat , ...). But expatriation is above all a family project. Do not underestimate the psychological or the materiality of everyday life.
If you go away for long and family, it is necessary to discuss at length in advance so that it is part of the project and not just follower. More than 2 / 3 of returns due to poor integration of the spouse in the new country of assignment.


A tax strategy

• For business leaders:
  Most tax treaties signed by France has the effect of making taxable capital gains from sale of securities in the country where the "taxpayer" transfer his tax residence.
  The transfer, by the manager, his home personal tax before the sale of the company in a country that ignores the tax on capital gains from securities ( Belgium and Switzerland particular), or which imposes less heavily on capital gains, can be a strategic financial point of view.
  
  An example: Belgium
  The tax treaty between France to Belgium provides that a taxpayer domiciled in a Contracting State is only taxed in that State. Gains and professional securities are exempt in Belgium (with exceptions), an expatriate before transfer, allow the entrepreneur to overcome the taxation of capital gains he made in France.


• For employees:
  The use of local tax laws may be an important argument in the choice of country of expatriation. Thus
  Singapore, Hong Kong or London places are highly valued for the strategies to implement. Into the Unknown
  London example you will benefit from the rule of remittance basis, you tax exemption on much your income.
  
  

Finally, finish with a little optimism and chauvinism ... France has recently implemented a new tax law on expatriation encouraging feedback on the territory.

course these strategies should be followed by legal professionals may find yourself with the opposite effect of double taxation!

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Impatriates, attention to the loss of preferential treatment in case of change of employer

impatriate An employee who changes undertaken as part of an intra-group or signing a contract with French company in which it was previously posted loses the benefit of favorable tax treatment.

Learn more about the scheme for>>

This spring's fiscal rescript dated 19/10/2010

Transcript rescript Question:

The tax regime for expatriates under section 155 B of the General Tax Code (CGI) is maintained when it before December 31st of the fifth year following installation of the employee (or officer) in France, the employee changes employer or business?

Answer:

1. The special tax under section 155 B of the CGI applies to employees called from abroad for employment in a company based in France. The employees concerned must not have been tax resident in France during the five years preceding their taking office. It therefore applies, all other conditions are also met, under a specific job held under an employment contract or a social mandate concluded between the employee concerned and an individual company, established as the case abroad or in France.

2. Any change of employer or business equivalent to the application of this system to a new term of office, under a new labor contract. This is particularly true when the employee comes to work with a company other than that for which he settled in France, including in the framework of an intra-group, or when the foreign firm is end its detachment and the employee sign an employment contract with the French company in which he serves. Under this new job (or this new mandate), the employee (or officer) can not benefit from the special tax under section 155 B of the CGI, when it was fiscally domiciled in France during the previous calendar year.

3. The fact that this change occurs within five years after the installation of the employee (or officer) in France is irrelevant to the rule stated above.

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left, the recent world champions in pairs open in Philadelphia. Bobby Levin and Steve Weinstein . They chain the success they had just won the 36th edition of the prestigious tournament Cavendish pairs and for the third time in 4 years!

You will find here the drive No. 4 for November 5 (no workshop Friday, October 29 because school holidays) and a note on revivals of respondent after responding to a color range from 1. Attention is a situation well known and really must connaître.Ainsi example with this hand, South ª AXXXX © Dx ¨ § RVxx Rx

sequence when you return after a two pass

§ Pass 1 2 ª © Pass Pass ?

Your bid is Contre.Ce cons is calling, 9H and over and asks for priority Partner support in 3 card spade. The auction of 3 ¨ would be a competitive bid, not forcing, denying 5 cards in Spades and Diamonds with a long (auction called "sofa").

Without the right part of the Blog, I added a slideshow on WHICH . Many tell me that the slide by too fast! To stop a slide, you can always click Pause in the menu you get by clicking the right mouse button (see photo at right). You can also go directly to a specific slide, or go to the next or previous slide. But for any such question, remember Sardat Aline is ready to help you.

In the memo of workshop # 4, I briefly corrected the exercise of Workshop No. 3 entitled "Until the end accounts." To give full click here .

If you want some advice on a deal, I will be happy to email you aider.Mon is clairebridge2004@yahoo.fr. Use the model to give a note that appears in the right part of the Blog in the Documents and slideshow. See you soon

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you want to go to Tunisia?

You want to live in Tunisia ...

Which taxes you pay on your French property?

is the tax treaty between France and Tunisia, which will let us know. Regarding your

French source income: Dividends

French source: Tunisia are taxed but with a withholding tax of 25% in France

Interest French source: Tunisia are taxed with a withholding tax at originating in France 12%

Finally, income property: they are taxed in France at the progressive scale of the income tax capital gains

Your French source:
Gains on Securities: Capital gains on disposals of capital are not taxed in France. They will only be in Tunisia. More

real estate gains: Capital gains on the sale of French property is taxable in France (excluding the sale of the former principal residence exempt under certain conditions) ..


And ISF?

Taxpayers domiciled in Tunisia will be taxable to the TFR in France because of their non-exempt property located in France, if their value exceeds the threshold ISF.


Regarding other taxes from French sources:

Property taxes on French goods: goods continue to be imposed this tax in France
local taxes on French goods: goods continue to be imposed this tax in France Estate and gift

on French goods:
There is an agreement on inheritance tax (but not donations) between France and Tunisia.
In terms of real estate: Real estate is subject to estate taxes in the state where the property is located. The tax will take place in France if the property is located in France.

In terms of personal property: Personal property is generally subject to tax in the state where they are actually on the date of death.
In terms of movable capital: They are in principle taxable in the state of last residence of the deceased. Good day

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Workshop October 15, 2010

Here you will find the training 3 for Friday, October 22. Aline Sardat (see the photo in the members list on the right side of the blog, the second from the left) one of the participants in the Workshop has kindly offered assistance to anyone wishing a little push "computer" to download documents, save them etc etc.. Aline is the third series and is looking for a partner or with which progresser.Si you are interested feel free to contacter.Voici his email: @ hotmail.fr aline.sardat

This blog is also yours. It is at your disposal for any message you would like to convey to participants at the workshop.

At the last workshop we paid tribute to Thomas Bessis, 26, left on the photo. He was named bridge personality of the year by the association International Journalists Bridge (International Bridge Press Association) and also its success in bridge, his kindness was stressed by all. Bravo Thomas! A young French woman was nominated for the best deal of the year, this is Carole Puillet on the right picture.

During the workshop, we discussed the concept of Space . An important concept that reminds us that the Bridge is located in a context of "struggle" for the discovery of a Fit. In third position, for example, when the risk to block the partner no longer exists and the 4th player is deemed to have the game, it is fair to place the bar higher! Without raising defense and sixth with a beautiful color, can be opened in tier 3. This notion of space taken is one of the great benefits of dams, which benefit offsets the risks inherent in such an undertaking. A fresh example lived yesterday. Match by 4. All Vulnerable. Contemplating that you hand in South're about to spend the whole deal.

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But West opens 2P low, your partner in North however, is happening and it's yours! He will have to find a good auction with these cards! If you play the system Mini cue bid of must appoint a color directly, showing a hand less than 8 hours. 3C and you say you hope that the torture stops there. You're in a good day for the Partner, wisely, spends. He spreads 21H and you fall for one. In the other room, North could not resist and 3C, he said 3P * forcing the poor South to say for 3 3SA fall! Of course, you see that if West passes, North opens 2NT and you have no difficulty passing current with your cards. Dams have a vocation to the bar high for opponents and take their space dialoguer.C is an effective weapon, remember it!

One of the auction exercise training on Counter 2 was to begin after a Stayman. Here is a defense system against this auction begins seeking clover. Have a good week.

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Workshop October 8, 2010 Workshop October 1

Here you will find the training No. 2 to download . I added a little test auction that we have not had time to do on Friday dernier.Pour all those who are new, do not forget to look on the right side of the blog in the links I put in two notes base.l download a security distributional and the other on level 3 in competitive.

This workshop celebrates the new world champions in pairs mixed transnational Donna Compton (USA) and Fulvio Fantoni . At each workshop, many of you show me some deals played where you want an opinion. Here's one that struck me as the question comes up frequently. With what kind of hand we must wake the 1NT contract? the questioner was awakened at 2 P with 4 card spade in one hand thinking it was 4-4-3-2 played well not to let him play 1SA, she found five spades and a singleton in front and the Partner has announced the handle for a Top Pique breathtaking! I am delighted for her. But we must be convinced that it was extremely chanceux.Une steady hand is not made to combat a steady hand and the contract of 1NT wakes hands dealt only with (c is the difference that creates the potential!). Remember, the rule has 2 ! It's simple and easy to wake mémoriser.Pour 1SA requires that the hand contains at least two short color (hence the rule and 2) Let a chicane, or a singleton, or 2 hands doubletons.Des 4-4-4-1, 5-4-3-1, 5-4-2-2, 6-3-3-1, 6 -4-2-1 etc but never with hands 5-3-3-2, 4-4-3-2, 4-3-3-3 ... Have a good week.

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warm welcome to all participants at the Workshop on this blog is for them. By clicking on this link, you can download here the first practice. Send me by email (before Thursday night if possible) clairebridge2004@yahoo.fr. I thank Gérard Saurel who has us with a summary of workshops 2009-2010 and you will find here in PDF format.

Do not miss to watch broadcasts of BBO on 13 th World Championships transnational taking place right now in Philadelphia and this, for fifteen jours.Vous find the program schedule of retransmissions vugraph and a guide vugraph BBO as a slideshow.