Finding your way through the different tax regime

Update on 2023 French tax budget, compulsory online filing for all French property owners due by July 2023 and a reminder of look-through taxation measures under Article 123 bis and exit tax exposure.

As expected, the draft 2023 French tax budget is proposing a higher revaluation percentage of the income tax bands so these are expected to rise by 5.4% to account for the predicted inflation. As a result, most tax breaks, allowances and income limits should increase by the same rate. The budget...

The rising level of inflation and increasing cost of living, particularly for the less well-off, are recognized in Guernsey’s 2023 Budget. The 7% uplift in the personal allowance to £13,025 far exceeds the 2.9% annual average increase over the past decade, but does no more than maintain the...

From blame culture and obstacles through responsive decision-making to the adoption of technology and its associated risks, the report looks at all aspects of risk management and mitigation.

Over recent years it has been well documented that Guernsey is facing an ageing population, many  of whom may not have been given the opportunity to make adequate provision for their retirement.  Although some employers offer a workplace pension others do not and this may place their employees...