French Tax adviser for Aircrew?
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French Tax adviser for Aircrew?
Can anyone recommend a very good French Tax adviser that specialises in Aircrew and oh yes ideally speaks English?
Many thanks.
Many thanks.
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Anyone out there that can?
Hi
Have let this run hoping for a response.
Surely there must be a French Tax Adviser that specialises in handling Aircrew?
Oh well if not then all the best.
Cheers.
DJS
Have let this run hoping for a response.
Surely there must be a French Tax Adviser that specialises in handling Aircrew?
Oh well if not then all the best.
Cheers.
DJS
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sebxl
Thanks for posting comment.
In short contact details for any French Aircrew Tax specialist so that I can then make direct contact to enquire about latest position for filing as a French tax resident and interaction on French side of Double Taxation Agreement when working for UK based company.
I have already previously received some direct input on this and understand that a rumoured change in the French tax interpretation has stalled pending further clarification which incidently has been awaited since approx 2005.
Any further confirmation that can be gained would therefore simply be appreciated.
Cheers
DJS
Thanks for posting comment.
In short contact details for any French Aircrew Tax specialist so that I can then make direct contact to enquire about latest position for filing as a French tax resident and interaction on French side of Double Taxation Agreement when working for UK based company.
I have already previously received some direct input on this and understand that a rumoured change in the French tax interpretation has stalled pending further clarification which incidently has been awaited since approx 2005.
Any further confirmation that can be gained would therefore simply be appreciated.
Cheers
DJS
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DJS
We work with many pilots working for British Airways and Virgin Airways...
Under the terms of the current tax treaty of 1968 between France and the UK, the salary paid to a pilot flying on international flight is taxable in the country where the company is based.
Therefore a pilot who is a French tax resident and who works for a UK based company (international flight) will be exempt from French income tax on his UK salary.
However France will take into account the net Uk salary in order to determine the rate of taxation applicable to French taxable income.
In fact, the salary is exempt in France and in the UK (rule of the remittance basis). There are a double exemption.
This was a quite good situation for pilots but not for the French tax administration.
Under the new tax treaty, if it enters into force, the double taxation will ve avoid by granting a tax credit on the French side.
This means that France will tax the UK salary and it will grant a tax credit which is equal to the UK tax. As the UK tax is nearly nill, this means that the UK salary will be entirely taxed in France!
That is why our UK pilots are very worried and try to find another solution for the future
In your case, I think you can try to be a French tax resident until the new treaty enters into force.
We have just one case where the tax administration refuse to apply our interpretation of the tax treaty. We are still waiting their onswer to our claim.
For the moment , we have no news.
We work with many pilots working for British Airways and Virgin Airways...
Under the terms of the current tax treaty of 1968 between France and the UK, the salary paid to a pilot flying on international flight is taxable in the country where the company is based.
Therefore a pilot who is a French tax resident and who works for a UK based company (international flight) will be exempt from French income tax on his UK salary.
However France will take into account the net Uk salary in order to determine the rate of taxation applicable to French taxable income.
In fact, the salary is exempt in France and in the UK (rule of the remittance basis). There are a double exemption.
This was a quite good situation for pilots but not for the French tax administration.
Under the new tax treaty, if it enters into force, the double taxation will ve avoid by granting a tax credit on the French side.
This means that France will tax the UK salary and it will grant a tax credit which is equal to the UK tax. As the UK tax is nearly nill, this means that the UK salary will be entirely taxed in France!
That is why our UK pilots are very worried and try to find another solution for the future
In your case, I think you can try to be a French tax resident until the new treaty enters into force.
We have just one case where the tax administration refuse to apply our interpretation of the tax treaty. We are still waiting their onswer to our claim.
For the moment , we have no news.
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I can second fullish's comments.
I was based in France but employed in the UK. I was told to ignore the "impot" notices that arrived. Was there for years and years and never had a problem.
I was based in France but employed in the UK. I was told to ignore the "impot" notices that arrived. Was there for years and years and never had a problem.
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fullish,
Do you think one can live in france and avoid paying income tax if salary is paid offshore? I have met pilots who are paid offshore and who don't pay any taxes anywhere, are they breaking the law? Thanks
Do you think one can live in france and avoid paying income tax if salary is paid offshore? I have met pilots who are paid offshore and who don't pay any taxes anywhere, are they breaking the law? Thanks
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tu dois payer les taxes sur la totalité de tes biens mondiaux , si tu vis en France. Si une personne décide de ne pas déclarer une partie ou la totalité de ses revenus sous prétexte que ces salaires n'incluent pas de prélèvements sociaux, alors il est en tort.
Les accords bi-latéraux fonctionnent encore bien, si tu es employé par BA-long-haul et que tu vis à NCE, pour le moment ton imposition est réellement 'anecdotique'. (ie proche de pas grand chose et en étant légal)
Par contre si tu es embauché par une boite de placement anglaise et mis à disposition d'un transporteur disons Espagnol; et que tu vis en France; ton salaire est payé par l'angleterre avec des retenues à la source, si ces dernières sont retenues pour UK, pas de soucis; mais si cette boite de placement 'retient' ces income-taxes pour le compte de l'espagne alors celà ne marche plus; car le traité bilatéral ne sait pas s'effectuer.
Il ne faut pas confondre le lieu de l'activité demandé par le JAR-OPS avec le contrôle EFFECTIF de l'entreprise abordé dans les accords bi-latéraux.
Si tu vis en france et que tu es payé "off-shore", tu dois donc déclarer cette somme aux impots , mais aussi payer la CRDS si tu es inscrit à la sécu, la CRPN si tu es inscrit au registre A, plus toutes les cotisations sociales française (environ 40%), le plus simple et de se déclare en travailleur indépendant, mais pas forcément dans l'aéronautique afin de profiter des mesures diverses et variées (zone franches, abatement fiscaux)
Les accords bi-latéraux fonctionnent encore bien, si tu es employé par BA-long-haul et que tu vis à NCE, pour le moment ton imposition est réellement 'anecdotique'. (ie proche de pas grand chose et en étant légal)
Par contre si tu es embauché par une boite de placement anglaise et mis à disposition d'un transporteur disons Espagnol; et que tu vis en France; ton salaire est payé par l'angleterre avec des retenues à la source, si ces dernières sont retenues pour UK, pas de soucis; mais si cette boite de placement 'retient' ces income-taxes pour le compte de l'espagne alors celà ne marche plus; car le traité bilatéral ne sait pas s'effectuer.
Il ne faut pas confondre le lieu de l'activité demandé par le JAR-OPS avec le contrôle EFFECTIF de l'entreprise abordé dans les accords bi-latéraux.
Si tu vis en france et que tu es payé "off-shore", tu dois donc déclarer cette somme aux impots , mais aussi payer la CRDS si tu es inscrit à la sécu, la CRPN si tu es inscrit au registre A, plus toutes les cotisations sociales française (environ 40%), le plus simple et de se déclare en travailleur indépendant, mais pas forcément dans l'aéronautique afin de profiter des mesures diverses et variées (zone franches, abatement fiscaux)
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So the same for easyjet pilots?
I m french and i will start with easyjet in few months so what about my real tax ...
i try to have some infos with the french administration but its very hard...
I m french and i will start with easyjet in few months so what about my real tax ...
i try to have some infos with the french administration but its very hard...
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Only two things are certain, death and taxes!!
Hello, first post and don't want to start a fire but Fullish you may very well be wrong in your post. I have spent the last months reviewing the double tax agreements between Portugal/Uk/Sweden. What you are basing your "can only be taxed in one country" claim on is ONLY for the COMPANY not for the individual person or employee. For international air traffic the company that has it's seat in one country can only be taxed there, regardless of where they operate. That is at least what my crap tax lawyer and the Swedish tax authority is claiming and the double tax agreement is more or less a carbon copy between all the states involved. I would love to be proven wrong here as I am about to give away another 25% of my salary to the tax man, that is a lot of beer money!
/Scoville
Edit: Here is the link to the PDF file for UK/France:
http://www.hmrc.gov.uk/international/france.pdf
ARTICLE 8
INTERNATIONAL TRANSPORT
1. Profits derived by a resident of a Contracting State from the operation of ships, aircraft or railway vehicles in international traffic shall be taxable only in that State.
2. Where profits within paragraph 1 are derived by a resident of a Contracting State from participation in a pool, a joint business or an international operating agency, the profits attributable to that resident shall be taxable only in the Contracting State of which he is a resident.
3. For the purposes of this Article, profits derived from the operation of ships, aircraft or railway vehicles in international traffic include:
(a) profits derived from the rental on a bareboat basis of ships, aircraft or railway vehicles; and
(b) profits derived from the use, maintenance or rental of containers;
where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships, aircraft or railway vehicles in international traffic.
ARTICLE 4
RESIDENCE
1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof, and any statutory body of that State, subdivision or authority. This term does not include any person who is liable to tax in that State in respect only of income or capital gains from sources in that State.
/Scoville
Edit: Here is the link to the PDF file for UK/France:
http://www.hmrc.gov.uk/international/france.pdf
ARTICLE 8
INTERNATIONAL TRANSPORT
1. Profits derived by a resident of a Contracting State from the operation of ships, aircraft or railway vehicles in international traffic shall be taxable only in that State.
2. Where profits within paragraph 1 are derived by a resident of a Contracting State from participation in a pool, a joint business or an international operating agency, the profits attributable to that resident shall be taxable only in the Contracting State of which he is a resident.
3. For the purposes of this Article, profits derived from the operation of ships, aircraft or railway vehicles in international traffic include:
(a) profits derived from the rental on a bareboat basis of ships, aircraft or railway vehicles; and
(b) profits derived from the use, maintenance or rental of containers;
where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships, aircraft or railway vehicles in international traffic.
ARTICLE 4
RESIDENCE
1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof, and any statutory body of that State, subdivision or authority. This term does not include any person who is liable to tax in that State in respect only of income or capital gains from sources in that State.
Last edited by SCOVILLE; 11th Dec 2008 at 13:08.
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B.jour. Je suis desolee mais mon francais c'est terrible donc je vais ecrit an anglais.
I'm very interested \in this issue too.
I might get a job offer in Luxembourg but more then likely I will move my residency in France.
The only information that I can count on it's the fact that If you work in Lux and reside in France you pay French taxes and no Lux taxes but, that's all I can say for sure!
merci de tout
Azdriver
I'm very interested \in this issue too.
I might get a job offer in Luxembourg but more then likely I will move my residency in France.
The only information that I can count on it's the fact that If you work in Lux and reside in France you pay French taxes and no Lux taxes but, that's all I can say for sure!
merci de tout
Azdriver
Last edited by azdriver; 16th Sep 2010 at 12:03.
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AZdriver
Sorry but I am working in LUX and living in Belgium, and as far as I know things are the same whether you are living in France or Belgium, according to taxes agreements between FR/LU/BE the taxes are deducted directly on your salary in LUX and you do NOT pay additional taxes in your living country.
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Hello all. I have done some more research and YES wording is different in different double tax agreement. Some state you can ONLY be taxed in one country even as a working pilot others say you MAY also be taxed in the other country. So I now wish I lived in Denmark or France!
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Si tu vis en france et que tu es payé "off-shore", tu dois donc déclarer cette somme aux impots , mais aussi payer la CRDS si tu es inscrit à la sécu, la CRPN si tu es inscrit au registre A, plus toutes les cotisations sociales française (environ 40%), le plus simple et de se déclare en travailleur indépendant, mais pas forcément dans l'aéronautique afin de profiter des mesures diverses et variées (zone franches, abatement fiscaux)
Bon, si tu es paye off-shore c'est bien pour ne rien declarer, par definition non ?
La CRPN et le livret A.... si tu as une licence etrangere, tu sais ce que tu leur dis a la DGAC ?
Les cotisations sociales francaises, secu comprise ? RAB: si tu es ancien "des forces" tu as ca dans le paquetage (comme dans la retraite*, dont tu profites) et tu le conserves - et comme ca le probleme des impots est regle...
Je sais que c'est enfantin, mais la DGAC m'ayant dit a l'epoque que je n'avais pas le droit d'etre inscrit au livret A de par mon statut - mais que je pouvais par contre exercer TOUTE autre activite civile et remuneree - maintenant que j'arrive a Roissy du haut de mon gros-porteur, ca fait quand meme un peu de bien...
* versee dans le pays de residence, avec coefficient de majoration
Bon, si tu es paye off-shore c'est bien pour ne rien declarer, par definition non ?
La CRPN et le livret A.... si tu as une licence etrangere, tu sais ce que tu leur dis a la DGAC ?
Les cotisations sociales francaises, secu comprise ? RAB: si tu es ancien "des forces" tu as ca dans le paquetage (comme dans la retraite*, dont tu profites) et tu le conserves - et comme ca le probleme des impots est regle...
Je sais que c'est enfantin, mais la DGAC m'ayant dit a l'epoque que je n'avais pas le droit d'etre inscrit au livret A de par mon statut - mais que je pouvais par contre exercer TOUTE autre activite civile et remuneree - maintenant que j'arrive a Roissy du haut de mon gros-porteur, ca fait quand meme un peu de bien...
* versee dans le pays de residence, avec coefficient de majoration
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lux/french taxe
Working in LUX and leaving in France means that you have to pay the contribution in France!!
You may meet a contribution agent in France who will explain you what to declare!
Moreover you can deduct a lot in France.
Good luck
You may meet a contribution agent in France who will explain you what to declare!
Moreover you can deduct a lot in France.
Good luck
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Reinhardt :
ëtre payé Offshore et résider offshore sont deux choses différentes.
Si tu es payé aux îles Caymans, mais que tu vis à Angoulème avec ta petite famille, ton lieu de vie est la France et tu dois payer tes impôts en France. Maintenant que le risque d'être "pris" soit faible je te le concède. Mais vis à vis de la loi , que nul n'est censé ignorer, tu es illégal.
Que tu sois ancien bidasse , et que tes avantages acquis soient toujours valides, est un cas particulier, qui n'enlève eb rien le fait que tu doives déclarer tes revenus mondiaux sur ton lieu de vie.
Maintenant que tu fasses du 747 Cargo pour Qatar airways, que ta petite famille et toi même résidiez aux UAE; alors bien sûr tu n'as rien à faire des turpitudes évasives de notre administration fiscale.
Le seul moyen légal de ne pas payer de taxes en France c'est de les payer ailleurs, et que ces dernières soient plus avantageuses que la France ( qui avec les frais réels, les déductions familiales et autres possibilités d'investissement locatif, est quand même trés bien placée). A la condition expresse que traité de non-double taxation ait été signé, bien sûr, et que ce soit un système d'exemption et non de progression.
Enfin le fait que tu possèdes une licence malienne validée par turk et Caicos, le fisc s'en fout, alors peut être tu pourras échapper à la CRPN, si tu ne commences pas ton Duty en France, évidemment tu t'assois sur le registre A, car volant pour une compagnie libérienne, MAIS vivant à disons...Limoges.. Tu payeras tes taxes en France....
Bonne année quand même !!
ëtre payé Offshore et résider offshore sont deux choses différentes.
Si tu es payé aux îles Caymans, mais que tu vis à Angoulème avec ta petite famille, ton lieu de vie est la France et tu dois payer tes impôts en France. Maintenant que le risque d'être "pris" soit faible je te le concède. Mais vis à vis de la loi , que nul n'est censé ignorer, tu es illégal.
Que tu sois ancien bidasse , et que tes avantages acquis soient toujours valides, est un cas particulier, qui n'enlève eb rien le fait que tu doives déclarer tes revenus mondiaux sur ton lieu de vie.
Maintenant que tu fasses du 747 Cargo pour Qatar airways, que ta petite famille et toi même résidiez aux UAE; alors bien sûr tu n'as rien à faire des turpitudes évasives de notre administration fiscale.
Le seul moyen légal de ne pas payer de taxes en France c'est de les payer ailleurs, et que ces dernières soient plus avantageuses que la France ( qui avec les frais réels, les déductions familiales et autres possibilités d'investissement locatif, est quand même trés bien placée). A la condition expresse que traité de non-double taxation ait été signé, bien sûr, et que ce soit un système d'exemption et non de progression.
Enfin le fait que tu possèdes une licence malienne validée par turk et Caicos, le fisc s'en fout, alors peut être tu pourras échapper à la CRPN, si tu ne commences pas ton Duty en France, évidemment tu t'assois sur le registre A, car volant pour une compagnie libérienne, MAIS vivant à disons...Limoges.. Tu payeras tes taxes en France....
Bonne année quand même !!
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D'accord avec CL300.. et juste pour rajouter un truc, si tu as un tas de cailloux en France (appartement, maison..), mais que tu vis avec ta famille en expat, tu choisis ta domiciliation fiscale (etranger of course si plus favorable...), mais comme le dit CL300, mis bout a bout, c'est pas si effroyable que ca en France....La ou je bosse, en Asie, t'es impose a 26 %.. et il n'y a pas de parts ou de demies parts pour femme et enfants.... et je me pose la question pour l'annee prochaine... car en France, meme avec ce que je touche ici, je ne payerai pas autant d'impots...
Et bien sur, tu continues de payer les taxes d'habitation et la taxe fonciere de ton tas de cailloux....
A mon avis, c'est vraiment un truc a etudier pays par pays...
Bon courage...
Et bien sur, tu continues de payer les taxes d'habitation et la taxe fonciere de ton tas de cailloux....
A mon avis, c'est vraiment un truc a etudier pays par pays...
Bon courage...
