Sample Community Service Template

reductions Tax for Expatriates? Living in French Polynesia

The French tax resident abroad are not subject to tax in France on their French source income (in respect of tax treaties).

Deficits French source may be charged on income or profits from French sources under the same conditions as residents of France.

However, loads of aggregate income are not deductible, unlike the treatment given to resident of France (Article 164 A of the General Tax Code).

In terms of tax cuts, the administration has explicitly stated that taxpayers domiciled outside France do not qualify:

- reducing employment tax of an employee at home;
- of reduction tax cost of care for young children;
- the tax reduction for hospitalization of dependents;
- the tax cut attached to gifts and grants;
- the capital subscription of Small and medium enterprises;
- the capital subscription of FCIC;
- school fees for dependent children;
- the deduction provided for investments in overseas territories made as of January 1 2001;
- ...

The principle of non-deduction of charges is often presented by the administration as having a broad and applies to all charges.

What can you use as "gains tax"? In
deficit land, this is comparable to what is practiced for a French tax resident.

Thus, you can benefit from the land deficit to the tune of 10,700 euros, the balance being carried forward over 10 years.

You could also make an investment or Robien Borloo and take advantage of the depreciation that reduce your income property.
Non-residents could benefit from the device when Périssol income housing they were acquired taxable in France under the category of land revenue.

Similarly, they receive tax cuts under the rental investments made in tourist homes located in areas classified as rural areas rural regeneration when income housing are taxable in France in the category real estate income (investment made before December 31, 2006).

By cons, you can not enjoy the advantage in Malraux Act, nor Scellier.

In terms of capital gains on securities, non-residents are always exempt from tax most value when it comes to securities (other than debt substantial shareholdings).