China Desk: The taxation of French tax Residents

Mazars organised a seminar on January 9th, 2013, La Défense, on the theme: “The taxation of French tax Residents”.

In France, the tax treatment applicable to individuals is quite complex. Furthermore, the French tax system is very different from the Chinese system. This seminar provided an opportunity for the participants to receive a general introduction to French personal income tax and the other main taxes due by the French residents. This was done by offering the participants a clear vision of the French tax system as well as a presentation on the latest French tax reforms in order to facilitate future tax planning.


The seminar included:

  • A general introduction to personal income tax (taxpayer, calculation, payment)
  • A general introduction to other main French taxes due by individuals (social surtaxes, wealth tax, real estate taxes)

The twenty participants (mainly members of management and accounting departments in Chinese companies) highly praised the speakers for their knowledge and clear presentation of the complex French taxation system.



  • David Chaudat, Partner, Head of China Desk in France, Mazars
  • Eugenie Berthet, Tax partner, Marccus Partners
  • Nikko Fu / 傅晶晶, Manager, China Desk in France,

Mazars tax partners and Mazars China Desk experts remain at the disposal of Chinese companies to assist them in their development in France.