Will

Well, 2010 hasn't been the best vintage anywhere in France by all accounts and the Beaujolais is no exception.  

As every year, this evening I will be going to an event in London hosted by a large French organisation that has BN brought over from France (i.e. the stuff for French consumption, with proper green labels on the bottle caps, rather than the inferior stuff that is exported). Sometimes this has been very good, other times less so, but perfectly drinkable, and as always it improves after the first two or three glasses. I'll let you know.  

http://www.rivieraradio.mc/home.asp perhaps? Note that it has to broadcast from Monaco to get round French government restrictions on non-French language media. England is rather more tolerant of the needs of foreigners.    

The thing which most people refer to as 'title deeds' is the official signed copy of the Acte de Vente. This may or may not contain historical information about previous ownerships etc. The important thing is that it proves who owns it, and the manner in which it was bought (the latter can be important for succession, taxation etc). The notaire who dealt with the sale should hold a copy on file, and you should receive a copy after the sale has been fully registered and taxes paid, usually several weeks, or even months, after the signature. The 'master' copy will most likely be deposited with the equivalent of the land registry. If you have an issue with a notaire, then the correct procedure is to contact the Chambre de Notaires for the particular département. But don't expect too much from them.  

Thanks Quillan, but Judie (Mrs W) having been an agent in France for several years has the first-hand knowledge that I don't so I go along with her reply. The French market is slow, even in good times it's not unusual for a house to remain on sale for a years or so. But there has to be a reason for getting little or no interest in your house. The usual reason is that the price appears high which puts potential buyers off - some agents will give over-optimistic valuations in order to get an exclusive deal. If you are happy that the asking price is fair, then you probably do have a lazy agent, and if he/she is unwilling to let you out of the exclusivity contract then I would think the best thing you can do is keep badgering the agent so that clients do get shown the house. For what it's worth Judie would never accept exclusive contracts and advised sellers to use several agents, and, if they didn't mind dealing direct with the general public, to advertise privately as well, in order to maximise the exposure and increase the chance of making a sale.

You need to dowload an extension to Google Chrome called IE Tab - https://chrome.google.com/extensions/detail/hehijbfgiekmjfkfjpbkbammjbdenadd  

You may find that the query has been raised by the notaire dealing with the sale - I don't know how far this transaction has progressed. So much work has been done on houses in France without the necessary permissions (by the French as much as - if not more than - the British) that a lot of notaires automatically check the planning status of all houses that go through their system, as I understand they are supposed to do anyway. I have even heard of some initiating a sort of retrospective planning application in order to ensure that everything becomes legal and above board.  Edit - I've just noticed that you said the notaire isn't accepting any responsibility. I would question this, because I have always understood this to be one of the comparatively few 'searches' that the notaire is expected to carry out.  

Yes, in France you are taxed as a couple, not as individuals.  

[quote user="Lollie"]Am I right in thinking that as a family with two children, as long as my husbands salary and my earnings do not go over 75k I can register and opt for PAYE at 23% under the AE scheme. Lollie[/quote] That is more or less the case. By 'PAYE' I am assuming that you want to pay your cotisations and taxes together in a single quarterly or monthly payment, in which case the rate is 23% if you are providing a service under a BIC regime - different rates apply to other types of business. If your total household figure is above a certain figure then you can only pay the cotisations, the tax part has to be declared with your other income on your normal tax declaration. Conversely, if your income is likely to be too low to actually pay tax, it is pointless opting to pay that extra 1%-2.2%. The figure you quote is actually slightly below the real amount: from the guide at www.lautoentrepreneur.fr Il peut opter pour le versement libératoire de l’impôt sur le revenu, à condition que le revenu de son foyer fiscal ne dépasse pas 25 926 € par part de quotient familial en 2008, soit : - 25 926 € pour une personne seule ; - 51 852 € pour un couple ; - 77 778 € pour un couple avec deux enfants.

I don't think anything has happened to the program itself - I still seem to have it on my comp. What I would suggest is that you uninstall it, and load the current version - Version 2 which came out earlier this year - from http://www.avisoft.co.uk/Accentype2/Accentype2.htm If that doesn't work, then there is another tool (which I personally prefer on account of its simplicity) at http://www.lexicool.com/lexibar_special_keyboard_characters.asp  

If you would be prepared to set up a French estate agency business, after getting the necessary legal qualifications or experience, or provide the financial backing to somebody who has, and charge 1.5% commission, I am sure you would clean up the market. I think you would also find out why, even in good times, agents in France are unable to charge less than 4% on an average selling price, and nowadays even many of those charging 7% are losing money. Don't forget that notaires charge 2.5% to 5% commission, plus TVA, and they are, in effect, subsidised by the state.

I think some people on both sides of this argument have shown closed and prejudiced minds. I sympathise fully with those who are opposed to wars and military actions. I am also perfectly willing, and happy, to wear a poppy. I don't see those as mutually exclusive views. To me, the whole point of the poppy is that it symbolises something that happened in the past, that we cannot change, and that we certainly should not forget because it holds the key to peace today. To abandon remembrance celebrations and the poppy goes against truly pacifist views. Remembering the horrors of the past surely should make us, today, less willing to engage in further conflicts rather than more so.  

Tom Your fiscal residence status in France comes out of legislation, not choice. The UK-France double taxation agreement (here) is the official document; you will probably find this summary rather easier to follow. You will see that if you have a wife and/or children in France, the French authorities regard your French home as your principal residence so expect you to make a tax declaration each year. It doesn't matter if they don't actually ask you to do so or send you forms - the onus is on you to make your first declaration, and after that you are in the system. Neither does it matter that you pay all your taxes in UK, the double taxation agreement sees to it that you are basically only taxed once on any particular sum so in most cases there will not be any tax payable in France. You have to do this in your situation because France taxes you as a couple - you have no choice in this either - even though UK treats you as individuals. There are many advantages to making a tax declaration in France, it's a great pity that this was not explained to you before. The confusion between social security contributuions - like NI in UK - and 'social charges' in France, the latter being a form of extra income tax, is understandable. It's true that social security and other payments can take a large chunk out of a self-employed person's income, and if you are employed your employer has to find something like 40% of your salary in 'employer contributions'. So being employed by a UK company while you live in France is not something to be entered into lightly. That's why an E form, or the current equivalent, is looking like the best (maybe the only?) option. If you have paid full NI contributions up to now then you should be able to get an S1 whether you remain fully employed or no - but this type of S1 lasts 2-3 years maximum. The 'workers' S1 will give you up to 5 years, by which time you should have gained full French residence. I hope it goes well.  

AnO, please don't let's get bogged down in A1/S1/E101 etc discussions. I only mentioned the E101 as a side issue, because it did seem to me that the narrow distinction betwen the closely-related former E101, E102 and E106 had been eroded by the May 2010 changes. That is borne out by the fact that the current application form (CA8454) makes no specific mention of form numbers, and also that there are several references on line to the fact that the 'normal' E106 is now an S1, but the 'workers' E106 is an A1 - such as here. However, looking into the subject more deeply - because if you are using an S1 while employed then I would rather believe you than a web site -it seems that this official site does clarify the matter of form numbers. My understanding would be that under the current system, even if you have an S1, if you work you still need an A1 to prove that you pay NI in UK. In reality, of course, the number on the form is not the issue at stake, it is whether the OP is eligible for one. I'm not sure whether what is, in effect, indefinite sick leave counts as being 'employed' as far as the bureaucrats are concerned. I can only compare this with a close friend in a similar position who, although still being paid by his former UK employer, is covered directly by the French health system, not via an E form from the UK. But he has been resident in France for considerably longer than five years. And because there is so much contradictory information and experience, the only real answer is to consult a specialist, whether in HMRC or an independent advisor, because there may well be other factors that have to be taken into account. But anyway, as the OP has been fiscally resident in France according to the French requirements for the last seven years, then that could qualify him to join the French system - as long as he has been meeting the requirements of the system and making a French tax declaration for that period. I definitely don't know for certain, but think it would be well worth pursing this question through the official channels.  

I would defnitely agree with professional advice being needed. I can also see AnO's point, and agree that it's not so much the tax situation - which is governed by the double taxation agreement - but the health care aspect that is the major difficulty. Whether you could get what was previously the 'workers' E106 I don't know. It would be great if you could, but I would rather doubt it now that it's an A1 form, to which the same considerations would seem to apply as to the former E101. But it's all speculation because the revisions to the E forms only came in this year so there are few 'odd' cases that can be referred to. Whether or not the system would allow you to have a 'workers' form when you aren't working, only those who operate the system can say. I do know at least one person in a rather similar situation, who although still paid a reduced salary by the former UK employer definitely comes fully within the French health system - but he was in the French system pre-2007 when it all changed. I offered the 5-year fiscal residence as a possible way round the problem but that depends on you having followed the correct procedure and declared for tax in France as well as Britain.  

Another very useful semi-official site is www.infogreffe.fr. Basic information comes up free, or for a small fee you can get full information on any registered company in France.  

As your wife and daughter live in France, that means you yourself have been French tax resident for the last seven years, and so will have been declaring your total worldwide income in France (won't you?) even if you have paid tax elsewhere. If you become French resident yourself, then if you spend most of your time there you and your employer would normally become liable for French social security payments rather than NI on your income. This could make life very complicated and expensive for your employer. If your income takes the form of a pension rather than employment income then you need to be covered by an E form yourself in France, otherwise you will become liable to take out private health assurance. You have one possible get out. Because you will have been declaring your income in France for the past seven years, due to your dual resident status, that should enable you to claim that you have been French fiscal resident for more than five years, which should qualify you for health care under the French sécu.  

Look at our avatars. Would you want to?

Thanks for that HB. It shows how quickly tax matters can change, then apparently change back again. It would still be interesting to get some input from somebody, like Q, who currently runs a B&B serving meals. He would also be able to answer the question regarding taxe d'habitation. My recollection is that it's not affected - though a 'tourist tax' operates in some communes, and you do of course need to make sure your house insurance covers B&B risks.    

I don't disbelieve you, but I can find no reference to that particular booklet (GP 178) on any of the impots websites; indeed the official guide (http://doc.impots.gouv.fr/aida/brochures_ir2010/) about taxation of furnished property income makes no reference as far as I can see to charging TVA if serving meals. Where is somebody like Quillan with current experience of serving meals at a B&B? Edit: The Autoentrepreneur guide (see my 'source' in previous post) says: Attention : certaines activités sont exclues du régime fiscal de la micro-entreprise et par conséquent du régime auto-entrepreneur. Sont notamment concernées, les activités relevant de la TVA immobilière (opérations de marchands de biens, lotisseurs, agents immobiliers, opérations sur les parts de sociétés immobilières), les locations d’immeubles nus à usage professionnel, certaines activités commerciales ou non commerciales comme la location de matériels et de biens de consommation durable. So for just a normal B&B rather than a professional property rental business, AE would seem to be fine, and as you cannot charge/recover/register for TVA as an AE it would seem to follow that the requirement to operate under the TVA regime doesn't apply.

Yes, Episode 2 is there - I have just downloaded it. They are brilliant. I rather think 'Simpkins of the France' will rank alongside Brabbins and Fyffe as my A&M favourites.

Sorry, if all signed the compromis de vente, that changes things slightly. The compromis is a legally-binding document. You will need to examine it closely to see if any timescale was included for completion. I don't know why one of the 18 signed by proxy, unless he/she was too ill or otherwise incapable to do so themselves; normally the document is posted to absentee buyers/sellers for signature. There is no legal requirement to be present, unlike the final Acte. Anyway, the 18th seller is legally in default. If he/she is refusing to let the sale complete then you would be entitled to compensation from the sellers.  

Surely a compromis de vente cannot be considered valid unless all interested parties have signed? If the other 17 beneficiaries want to sell, then it is up to them, not you or a notaire, to put pressure on the 18th.  

Do you have a source for that 'understanding'? It certainly goes against the experience of many people (us included) that tax from a B&B business is taxable under a micro regime - as long as it comes under the statutory turnover limit - and thus is specifically excluded from TVA. The 23% figure mentioned in the original question includes tax (at 1.7%) as well as cotisations at 21.3%, which applies to a service industry (i.e. 'prestations de service') under the BIC regime. My understanding is that several people have claimed the lower rate for gites and B&B, under 'ventes de marchandises (BIC)', which is 12% (13% with tax included). Note that these rates apply to turnover, not profit, so no other costs can be offset. If you have a large number of properties that you are renting out then you may well do better to go for a 'réel' regime where you can offset all your allowable costs and expenses and benefit from charging and recovering TVA,   You can opt for payment of tax with your monthy or quarterly declaration under the autoentrepreneur/micro social regime as above. However, if your income is low so you are not actually liable to pay income tax in France it is pointless opting to pay it; and if your income is above a certain level you cannot pay this way, you have to add the income to your normal tax return. Source  

I'm sure that guy who does clever things with chain saws could knock something up for you. I did see one in a French house that started life as a sheep.