The 2013 wealth tax ("ISF") season in France has arrived and the habitual CERFA no. 2725 forms have now been issued.
Patrick Delas, Solicitor and Avocat au Barreau de Paris in the French team, offers advice on the ISF and how it will apply to residents and non-residents.
This article was first published for Bloomberg Law, May 2013.
French_wealth_tax_time_to_dec - bLoomberg BNA - May 2013 (cropped).pdf