Thank you both for your input. I have been trying to explain to my solicitor, there are so many variables, the percentage is almost impossible to come by. But he insisted I try. It has taken months for me to try to make sense of the french taxation system, education, health, social taxes, etc. etc. so I could explain it to him, then he came up with this new challenge for me at the 11th hour! I had rough estimates of income and expenditure, as you showed, but it's not enough apparently, I needed the figures from 'an independant source'. oh well, i'm sure it will all be worth it in the end. thanks again