"The ownership of a second home in France where family visits are less than six months a year should not result in an individual becoming resident in France"
The matrix in the frame shows the model underlying the easy guide on page 19 to tax and estate planning. An individual connected to Country A acquiring an asset connected to Country B should analyse the tax and estate implications for him and his family within the framework of the matrix. This case study looks at the tax and estate planning impacts of an individual acquiring a residential property in France. Getting connected The first impact is the potential for the individual and his family to become connected themselves with France by virtue of occupying the property. The connecting fa...
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