Amongst several changes announced by the French Parliament in its supplementary budget, the ones affecting non-residents who have investments and other financial interests in France have generated much interest. Russell-Cooke's Patrick Delas, Solicitor and Avocat au Barreau de Paris explores the issues surrounding wealth and inheritance taxes among others in the ensuing article. This article was first published in the European Tax Service vol 15 iss 1.

2012 French supplementary budget-how this may affect non-residents - European Tax Service - January 2013.pdf