A professional sportsperson's image royalty, article L. 222-2-10-1 of the French Sports Code: social contributions, URSSAF reclassification, and the trade-off with the impatriate regime and the pensio
A sportsperson's image rights in a foreign company, an Andorran or Maltese structure, article 155 A of the French Tax Code: what the 2024 Finance Act changed, the company's joint liability and the ris
French tax assessment too high or wrong: prior claim, limitation period, stay of payment, choice of court. The rules that decide whether the merits are heard.
Exemption from French old-age insurance for executives recruited from abroad, article L. 767-2: conditions, URSSAF procedure, wealth dimension, coordination with the inbound expatriate regime. Lobe La
The doubling rule, the request for justifications under article L. 16, arbitrary assessment, the cash-flow reconstruction: what is decided during a French personal tax audit, and what cannot be recove