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Tax discrimination Russian friends residing in France, have you recently resold a villa or apartment located on the Côte d’Azur or elsewhere in the country? There is no doubt that the tax bill must have seemed “heavy” to you, since it now amounts to almost 50% of the capital gain realized. However, dispossession is not inevitable and we recommend that you assert your rights in court, as the chances of success seem high.
Challenge discriminatory taxation: protect the rights of Russian taxpayers: –
It is now a fact: we have finally succeeded, after several years of legal battle, in forcing the tax authorities to stop their questionable practices regarding the taxation of real estate capital gains made on French soil by Swiss tax residents. (for more information, see our news from last December entitled “Putting an end to the plunder of Swiss residents in terms of real estate capital gains – Call for the mobilization of Swiss taxpayers robbed by the French tax authorities”).
Non-compliance with tax conventions: seeking legal redress: –
If the tax authorities have definitively renounced trampling on the Franco-Swiss tax convention, attributing to itself – let us remember – an authority superior to that of the provisions of the General Tax Code, it still refuses to draw from it all the consequences imposed by virtue of the sentence handed down a few months ago against him by the Council of State.
And for good reason: numerous other tax conventions regularly ratified by France, which contain a non-discrimination clause, continue to be the subject of a deliberate violation, the French tax administration not hesitating to subject taxpayers whose she is supposed to benefit. a tax rate of 33.1/3%, where residents of the European Economic Area are subject to a rate of 19%!
Furthermore, as if saving the funds could justify resorting to a combination of stratagems, each more vile than the last, the State does not hesitate to subject these profits to social taxes whose rate is close to 16%. even when the Affected taxpayers cannot turn to our health system!
The abuse is particularly flagrant against citizens of the Russian Federation, since the first paragraph of Article 24 of the Franco-Russian tax convention of November 26, 1996 states unambiguously:
“Natural persons possessing the nationality of a Contracting State shall not be subject in the other Contracting State to any tax or obligation with regard to them, different from or heavier than those to which natural persons possessing the nationality of that other State which are subject are subject. are in the same situation, particularly in terms of residence. This provision also applies, without prejudice to the provisions of Article 1, to natural persons who are not residents of one or both Contracting States.
Worthy of another time and likely to tarnish the image of France in the long term, such a practice must be eradicated as soon as possible by subjecting it again to the censorship of the Judge, because the administration abandons it definitively and with respect to all the contributors who pay today the price.
So, if you have been a victim for two years, know that you are able, today more than ever, to obtain justice.