Solidarity tax on wealth in France

The solidary tax on wealth, or the wealth tax is an annual tax, which is applied in France to the physical persons, if their wealth is greater than a certain legislatively set level. The article includes detailed characteristics of normative regulation of this tax.

review “Nalogy i Nalogooblojenie” (“Taxes and Taxation”), Russia (russian)
n° 1, january 2008

See also our other articles

French law

Interview of Irina M. Sidorova relative to French taxes, residence