EY Webcast: Strategic Wealth Planning for French Residents

Join our next webcast, during which we will discuss the introduction of a minimum tax rate for individuals who are French tax residents (Contribution Différentielle sur les Hauts Revenus - CDHR) This new tax is particularly complex to understand given that this requires:

- Comprehensive tax analysis relating to (i) exceptional income (e.g., dividend distributions, gains from carried interest or life insurance contracts) and the (ii) international situations (e.g., salaries/income of foreign source, tax credits and exemptions relating to international tax agreements) are necessary.

- Collection of complete information and documents needed for calculations from all financial advisors and intermediaries, as well as the projection of uncertain future income and taxes.

Potentially affected taxpayers are responsible for determining whether they are subject to the CDHR and for making an advance payment of 95% of the estimated tax amount before 15 December 2025. In the event of a default of payment due to errors, delay and/or non-payment of the CDHR tax, an additional 20% of the unpaid amount will apply.

The CDHR (and possibly the new “Zucman tax” – a wealth tax on France’s richest) encourages us to consider our clients wealth management strategies in general and possibly accelerate future projects (e.g., re-structure compensation strategies, crystalize income or gains, wealth transfer, relocation, etc.) in an unstable political and economic environment.

Additional information:

• This webcast will be held in French
• This webcast will take place on MS Teams Live Event