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FR1ÌýÌýÌýÌý Overview of the tax regime in France

FR1.1ÌýÌýÌýÌý The tax regime in France

France is one of the key countries in the European Union and G7 with a strong economy and skilled workforce. The country has an excellent infrastructure and has political and cultural links with Africa and the Arab nations. It is also popular with tourists and people seeking a second home. The Channel tunnel, good air and ferry transport links with the UK means that it has also become a popular destination for commuters living in France but working in the UK, and vice versa (see FR2.13 for more on such commuting).

France's legislation is mainly comprised of statutory law passed by the French Parliament and subsidiary legislation, which is written law created by agencies of the government. The statutory law gives general directions and established principles. The subsidiary legislation gives more precise provisions about the statutory law.

At a European level, the