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Podcast: Offshore Tax with HTJ.tax
Episode: What Happens In France When Both Donor And Donee Are Non-Residents?
Description: When neither the donor nor the recipient is fiscally domiciled in France, French gift tax applies on a strictly territorial basis. In this episode, we break down exactly when France can still tax the gift—and when it cannot.🔎 What You’ll Learn in This Episode:1️⃣ The Starting Point: No French ResidenceWhere both parties are non-residents, France does not apply worldwide gift taxation.➡️ The analysis turns entirely on where the asset is located.2️⃣ Assets That Can Still Be TaxedFrench gift tax applies only to assets with a French situs...