December 2025
Christmas is around the corner, and my office will be open for less than three weeks before closing for the holidays on Friday, December 19th.
I would like to wish you all happy holidays. We can hope that 2026 will bring what we wish for, even though 2025 did not do so for probably more than half of the American population. I hope we all can find a way to sincerely exchange best wishes with each other, even though in some instances this might take a near miracle. There will always be worries and looming dangers. In some cases, the dangers are at people’s doorsteps, whether at home or at work. The 2026 mid-term elections can instill hope and fear simultaneously in the same person, leading to a wide range of emotions and a lot of uncertainty about the future. Nevertheless, I wish you all.
A MERRY CHRISTMAS AND A HAPPY NEW YEAR
Appetite for Destruction is the debut studio album by American band Guns N’ Roses, released on July 21, 1987. For the lyrics, I could have used the first song on the album “Welcome to the Jungle.” The situation in both of our countries is making less and less sense. Considering what is happening in the world, I knew that I was not going to choose a Christmas carol celebrating all the love floating around the Christmas tree found in everyone’s homes.
I still cannot reconcile myself with the fact that the leaders of these two countries are choosing, day in and day out, the best way to harm their constituents, the people living in these countries. If I started to make a list of examples, it would be close to endless.
I have to admit that an image stands out in all of this – the tearing down of the East Wing of the White House. This made a deep impact on me, perfectly epitomizing what is happening: leveling down everything in order to make it possible to build anew. I often wonder what the new thing, the new country they want to build, will be.
Closing this topic, I recall the Godzilla movies and other similar ones where monsters tear down buildings and destroy everything in their path.
I do not like this kind of destruction, and specifically the kind of Appetite for Destruction described above. I admit that I do really like the album and the following couple of releases by Guns N’Roses. For those who do not have it yet, it could be a good Christmas gift. I had to find something to lighten up the atmosphere on this issue, but it was a tough one!
ETIAS IS BACK IN THE NEWS – MORE DELAYS EXPECTED
This is what I wrote in the May 2025 issue:
In the last quarter of 2026, the European Commission plans to implement new border management systems, including the European Travel Information and Authorisation System (ETIAS).
ETIAS is a travel permit, not a visa.
The 30 member states of the enlarged Schengen area will require it for entry. It involves payment of a seven-euro fee, which will be charged to nationals of some 60 countries outside the European Union who are currently authorized to travel to countries in the enlarged Schengen area for up to 90 days without a visa. The fee will not be charged to people under 18 or over 70, or to family members of European citizens or third-country nationals who have the right to move freely within the European Union.
This fully electronic system, similar to the US Electronic System for Travel Authorization (ESTA), will reinforce checks on foreign travelers within the European Union, intended to detect potential threats. ETIAS will have to be applied for prior to travel and will be valid for three years or until the expiry of the travel document registered at the time of application.
The official European website still gives the last quarter of 2026 as the timeline for its final implementation.
https://etias.com/etias-requirements/
https://travel-europe.europa.eu/en/etias/about-etias/news-corner/revised-timeline-ees-and-etias
The media covering this issue state that it will probably come into force in 2027, most of them mentioning the month of April.
https://www.imidaily.com/europe/postponed-etias-travel-authorization-system-wont-become-mandatory-until-2027/#:~:text=From%20April%202027%2C%20the%20authorization,compulsory%20for%20all%20eligible%20travelers.
On the other hand, the EES was implemented on schedule. This is what I wrote in the October 2025 issue:
Starting on October 12, 2025, the European Union (EU) will begin rolling out the Entry/Exit System (EES), with full implementation by April 2026.
This new digital border management tool will replace traditional passport stamping with biometric records, transforming the way millions of eligible travelers experience border crossings.
The EES is a new digital border control system being rolled out across the EU starting in October 2025, with full implementation by April 2026. It replaces traditional passport stamping with a secure process that records biometric data, entry dates, and exit dates, making border checks more accurate and efficient for travelers.
It seems that nobody seems to be bothered by this procedure. I have not heard a single negative comment about it.
PRESIDENT TRUMP EXPRESSES CONCERNS ABOUT NIGERIAN CHRISTIANS
On November 2nd, the Le Monde website published an article stating:
“The President of the United States has placed Nigeria on the list of countries of ‘particular concern’ in terms of religious freedom, stating that ‘Christianity [there] faces an existential threat.’ These accusations have been denied by Abuja.”
“Le président des Etats-Unis a inscrit le Nigeria sur la liste des pays « particulièrement préoccupants » en matière de liberté religieuse, estimant que « le christianisme [y] est confronté à une menace existentielle ». Des accusations démenties par Abuja.”
A lot could be said about this statement and Trump’s decision. I am wondering if he is well-informed about the political situation in Nigeria that creates those massacres, or if he learned via the American media that a massacre occurred, and either way, wants to use it to score political points.
This is the explanation given by this French newspaper, which is the real one and has existed for decades:
“In the center of the country, deadly clashes between Fulani herders, who are mainly Muslim, and farmers, who are often Christian, are recurrent and are often presented as interreligious conflicts, when in fact they are generally rooted in competition for access to land.”
“Dans le centre du pays, les affrontements meurtriers entre les éleveurs peuls, principalement musulmans, et les agriculteurs, souvent chrétiens, sont récurrents et souvent présentés comme des conflits interreligieux, alors qu’ils trouvent en général leurs racines dans la compétition pour l’accès aux terres.”.
This is quite an accurate description of the situation. We knew well an American Christian missionary family living in that region, the Middle Belt, who fled about 15 years ago and moved back to the USA when they judged that the situation was untenable. Later, they moved to Kenya with the same missionary organization.
WIKIPEDIA
Across Nigeria, there are a series of disputes over arable land between Fulani herders and non-Fulani farmers. The conflicts have been especially prominent in the Middle Belt (North Central) since the return of democracy in 1999. More recently, they have deteriorated into attacks on farmers by Fulani herders.
Attacks have also taken place in Northwestern Nigeria against farmers who are mainly Hausa (almost entirely Muslim). Many Fulani communities, usually agricultural, have also been attacked and raided by Fulani bandits and other militias. The conflict has taken on religious and ethnic dimensions: many of the farmers are Christians of various ethnicities, while most of the herders are Muslim Fulani. Thousands of people have died since the attacks began. Sedentary farmers in rural communities are often the target of attacks because of their vulnerability. There are fears that the conflict will spread to other West African countries, but this has often been downplayed by governments in the region. Attacks on herders have also led them to retaliate by attacking other communities.
Background
Herder-farmer conflicts in Nigeria have deep roots and date back to pre-colonial times (before the 1900s). However, these conflicts have become far more severe in recent decades due to demographic pressure, climate change, and various other factors. During the British colonial era, herders and farmers would agree on a system called burti, in which specific migration routes were set up for herders, with mutual agreement among the farmers, herders, and local authorities. However, the burti, system collapsed during the 1970s, when farmers increasingly claimed ownership of lands along cattle migration paths, leading to an augmentation of conflicts. This is all that I wanted to say. I understand that my little voice does not carry much weight. I am happy that Le Monde, at the very least, gave the minimum information for people to understand the real nature of this conflict.
https://www.lemonde.fr/international/article/2025/11/02/donald-trump-menace-le-nigeria-d-une-intervention-militaire-en-raison-des-meurtres-de-chretiens_6650895_3210.html
THE REALITY CONCERNING THE COST OF FRENCH PUBLIC HEALTH COVERAGE
I have read a lot about this topic. A few things really angered me, among them the idea that France is targeting American citizens, going after them because they are accused of cheating.
I would like to explain how we ended up here, with this being discussed in the French Assemblée Nationale. The starting point was the creation of the CMU in the year 2000. Public health coverage was made available for all legal residents of France, and was therefore no longer linked to working in France. This created the specific status called CMU for destitute people, for foreigners who did not work in France, many of them were and are receiving foreign retirement. At that time, these foreigners were submitting two income declarations: one for the tax office and one for URSSAF, so that the contribution towards their health coverage could be calculated. The system was working very well because each office was handling its own calculations. I even knew people who were only declaring their income to URSSAF, and this was not creating problems, as the two offices were not in contact with each other or sharing information. The reality is that these two, URSSAF and the tax office, had distrusted each other for decades!
In 2016, the system changed radically. Coverage was now specifically identified by the acronym PUMa (Protection Universelle Maladie), with just one declaration being made to the tax authorities. President Macron personally insisted that URSSAF finally accept information coming from the tax office. By the way, this shows how deep the distrust had been between the two! In the midst of these changes, the way to calculate contributions was altered, which I consider to have been an error. Foreign retirement income was taken out of the calculation.
In the expatriate community, the vast majority of visiteur immigration status holders are retired. Some of them live on Social Security, pensions, and other retirement accounts. The insane consequence is that they do not pay anything into the French social system, or else a minuscule amount. This makes no economic sense: given their age, they tend to have more medical problems, and their coverage costs a lot of money compared to the rest of the population.
The current discussion among elected officials, therefore, concerns how to fix this situation. A way needs to be found that is fair to the system, with people making contributions while bearing in mind that they live on a fixed income, and that their contribution should be calculated differently as a result. The normal calculation is about 6.5% of the income used for the calculation.
It is obvious that there is no desire here to go after American citizens, nor to punish the visiteur immigration status holders. The French administration made a mistake, and it took close to ten years to become aware of it.
MY READER EXPLAINS
A very faithful reader of mine who is highly knowledgeable on the subject sent this to me:
“They are targeting – rightfully so – the “visiteur” immigration status holders. It happens that a lot of them are North Americans and therefore Artificial intelligence repeatedly claims there is no publication by France of the number of visiteur visas accorded by nationality. I have nonetheless located the attached report, which does give such figures, though not in all the detail desired. The table says that 288,049 longue durée visas were granted in 2024. Of these, 33,694 were visitor visas (note also that visiteurs represent about 2/3 of VLS (visas de long séjour) accorded for various reasons). The US obtained 6% of the VLS: 16,782 visas, according to the.
The result is that 3,710 Americans receive the VLS marked visiteur each year, in addition to those already in France who will be affected by Amendment 1751. It seems that the British have about 5,300 visitor visas. Together, the US and UK represent around 9,000 VLS in the visiteur category.
THE FRENCH BANKS’ LENIENCY REGARDING OVERDRAFTS IS OVER
Previously, banks had been giving clients the right to go negative without incurring major problems. For a very long time, including when I was a young adult, this was an informal agreement. This had some advantages, but it also had a significant drawback, in that the banker could cancel this leniency when he got scared by the situation! Before this new legislation, clients knew the limits concerning their accounts and could be charged a high interest rate if they went negative. If this scenario became more or less permanent, there could be consequences depending on the situation.
Applying a new European regulation, this is no longer possible. The bank must sign a loan agreement with the client, fixing its terms and conditions. On paper, this is good news, but bad news in reality. Many such clients cannot qualify for such a loan, as the French banking system is asking for guarantees under French law. As a result, the poorest clients will find their financial situations even more difficult, whereas the government will be happy that they have protected people from paying too much interest and falling into debt and then bankruptcy. This is a very honorable intention. The reality of poor clients, however, is that some, if not most of them, rather than being forced to make heartbreaking decisions involving children, decide it may be worth paying high interest the following month in return for still being able to put food on the table and paying rent!
The rules governing bank overdraft facilities will be tightened in November 2026, requiring banks to assess customers’ creditworthiness and ensure that they are able to repay any loans, as is the case with consumer credit.
The order amending the regulations concerning consumer credit is a transposition of the European directive on consumer credit agreements (CCD2), which will come into force on November 20, 2026.
However, overdraft facilities granted before November 2026 will not be affected by the new consumer credit regime.
https://www.lemonde.fr/argent/article/2025/10/29/des-decouverts-bancaires-plus-difficiles-a-obtenir-a-partir-de-novembre-2026_6650181_1657007.html
THERE WILL BE FRENCH ELECTIONS ON MARCH 15 AND 22
These are called “élections municipales” to choose the mayor and elected officials who will be governing towns from town halls.
Unlike the USA, France has few elections organized by the government. The upcoming one concerns the lowest level of representation. The current development is that mayors are becoming increasingly popular and are appreciated by their electorate. In the midst of the global loss of credibility among politicians, people mainly like mayors because their actions are immediately visible, giving the impression that votes count. The French media is already publishing polls regarding the main cities, including Paris.
At a time when traditionally strong political parties have lost support, and the two parties most strongly represented constitute the extreme end of each side of the political spectrum, it is difficult to anticipate the result. The situation in Paris illustrates this quite well. The Socialist Party, leading a liberal coalition, has been in charge of the city since March 25th, 2001. As of today, the identity of their candidate is still unknown, and the different factions are incapable of agreeing on who should lead the campaign and become the next mayor. The conservative side seems to have made its choice: Ms. Rachida Dati, the current mayor of the 7th arrondissement. So, depending on the polls, her chances of victory would appear to lie between possible and probable. This having been said, she is under criminal investigation for some serious felonies, and could be stripped of her right to be elected.
This, for me, illustrates the deplorable condition of French politics.
THE SHIP STUDIO IS AVAILABLE FOR RENTAL IN FEBRUARY 2026
The SHIP studio is currently available on February 1st. I am finally getting a lot more requests and have had to refuse a few lately as it was already rented. When people contact me about renting it, I send them to the website. I hope it shows how cozy the accommodations are. The monthly rent of 1,400€ is all-inclusive. While I continue to favor rentals lasting between two and six months, under certain conditions I have accepted one-month rentals.
https://www.jeantaquet.com/home-in-paris
OFFICE CLOSED FOR CHRISTMAS VACATION
The office will be closed for three weeks over the Christmas vacation, from the evening of Friday, December 19, to the morning of Monday, January 5. As always, I will be reachable by email for emergencies and important matters. The service I offer of receiving mail for clients will continue while the office is closed, and Sarah or I will honor prefecture meetings already scheduled, as well as a few other engagements. Like last year, I should be away from the office for most of the time, but I will stay in France.
Best regards,
QUESTION
TVA/VAT AND AUTOENTREPENEUR STATUS
I changed to self-employed after being a visiteur for a few years. As an auto-entrepreneur making around 30,000€ every year, as a biochemist consultant, I manage every time to stay below the TVA limit. Recently, I have been following very closely the proposed changes regarding the amount of revenue I earn before I need to charge TVA. Throughout the year, the media has reported that the changes will and then will not be implemented as often as France changes prime ministers. As of 6 November, the latest news report suggests that the change is now completely off the table. At the same time, the proposed budget is lowering the limit insanely, such I would be affected. What is the reality, please, as this is totally contradictory? This is my source of information.
https://www.presse-citron.net/tva-auto-entrepreneurs-seuil-25-000-suppression-journal-officiel/
ANSWER
What appears to be a simple question requires a rather complex answer. As far as you are concerned, this legislation does not apply to you. On the other hand, our French government is trying to fix a serious problem and has not found the appropriate solution.
There are three very different legal and fiscal statuses for French self-employed people. This arrangement was created in the early seventeenth century under the reign of Louis the 14th!
Profession libérale. These professionals do not produce or sell anything, including lawyers, doctors, architects, accountants, and, of course, independent consultants. Their taxable income is called Bénéfices Non Commerciaux (BNC), as it is called in all French administrative documents. In this way, this category of professionals was set aside from the other ones (the bad people, according to the mindset at the time).
The artisan works in crafts. His expertise is unique. He sells what he creates, his manual work, so there is added value to what he sells. His taxable income is called Bénéfices Industriel & Commerciaux (BIC).
The commerçant has the worst reputation and therefore the worst legal treatment of all – he is the merchant. He sells stuff, adding no expertise or craft to it. His income tax is called Bénéfices Industriel & Commerciaux (BIC).
For centuries, this system worked really well. Each of these categories operated in its respective world. This is no longer the case. They all have the same health coverage, retirement, tax office, and recently, with the creation of the INPIguichet unique, even the same organization for the creation, modification, and termination of their activity.
The vast majority of those working in the professions libérales were regulated by their peers, and this was enough. They were assigned to URSSAF long ago when it came to their regulation.
Artisans belonged to the Chambres de Métiers et de l’Artisanat. They needed to show their diploma in their field to be registered, among many other things. There was pride in mastering their crafts.
The commerçants had to register with les greffes du Tribunal de Commerce. The court had to check them out. They had to prove that they had no criminal record and so on.
One can feel the centuries of tradition in this setup. The creation of the micro-entreprise and the fiscal status of auto-entrepreneur regarding paying social charges to URSSAF radically changed the status of the artisan and commerçant.Choosing this new status and going through its related procedure meant that people could offer plumbing or electrical work without having a diploma or needing to belong to the Chambres de Métiers et de l’Artisanat. They could now call themselves handymen, fixers, and so on.
This has created an untenable situation for craft-based professionals. The reality is that they no longer have the daily small jobs that help make a living, as these have gone to the micro-entrepreneurs. Their professional expertise in the former is not needed for doing such ultra-basic repairs.
The government is trying to find a solution so that traditional craftspeople can regain a large portion of their business. The simplest way is to drastically lower the TVA threshold in such a way that these micro-entrepreneurs quickly become more established businesses requiring a CPA, a professional accountant who can check whether their books and activities are in order. Additionally, increasing their fees by 20% makes them less competitive financially.
For now, the Chambres de Métiers et de l’Artisanat think they have won with their lobbying efforts. The fiscal statuses ofmicro-entreprises and auto-entrepreneurs have existed for long enough that they also have representative organizations, and right now they are lobbying in favor of their members like crazy. They are fully aware that the danger is real.
I have no idea who will win in the end. Going back to your situation, you can see that none of this has anything to do with your business.
QUESTION
CONCERNS REGARDING FRENCH TESTS FOR OLDER PEOPLE
I am 72, and I have renewed my visa for over ten years. I cannot stand what is happening in my country. I am now ashamed to say that I am American. So now I am planning to apply for French citizenship in January. In your November 2025 issue, you stated in your newsletter: “People aged 65 and older will not need to take the test or the new French language exam.” Is this only applicable for residency permit applicants or also for naturalization applicants?
ANSWER
There are many requirements other than having the right level of French. The guidelines for naturalization can be summed up this way: all your major centers of interest must be grounded in France. This means that
1 – Your romantic life is grounded in France
There are many situations that are considered as being in violation of this requirement, for example, if your spouse is spending too much time in a foreign country, if you have been going steady for a few months with someone living outside of France, if you are in the middle of a divorce,…
2 – Your professional life is grounded in France
This is easy if you have a French employer. If you are self-employed, then your clientele base must be in France. If it is spread out all over the world, then the largest portion of it must be French-based.
3 – Your assets, wealth, and savings must be in France
The French administration makes a difference between receiving Social Security (which must necessarily be received from the USA and which you cannot change in any way) and private investments, including what you consider to be retirement money. Indeed, by French standards, many retirement accounts in the USA are private accounts with a very beneficial tax treatment, given that they will be used exclusively at the time of retirement. You need an international fiscal expert to let you know what French law considers private investment and what must stay in the USA because it is designated for retirement. Therefore, any regular portfolio, mutual funds, and others cannot stay in the USA; the majority must be invested in France.
Then they apply another set of criteria for what is considered successful integration, i.e., the image that many have of an outstanding citizen. This includes being someone with no criminal record, always being up to date with fiscal obligations, having no record of abusive behavior, to which they add having a good level of French. Currently, they are asking for B1 (although this could very soon change to B2), as well as some solid knowledge of what France is all about. People associate this with knowing the names of kings, French geography, etc. This is sort of true, but I believe it misses the point they are looking for. Someone applying holding a French or foreign university diploma and a good professional career is asked to conduct a discussion in the French way, which I would describe as analytic.
Now answering your question specifically:
“People aged 65 and older will not need to take the test or the new French language exam.” Is this only applicable for residency permit applicants or also for naturalization applicants?
This applies exclusively to requests for a carte de resident as well as for a carte de séjour lasting several years.
The naturalization procedure has different regulations. People are exempt from the language requirement for naturalization if they comply with these three requirements:
• They are political refugees or stateless persons
• They are over 70 years of age
• They have been residing in France for at least 15 years with a valid residence permit.
I do not believe that you qualify, as I do not know of any Americans having obtained political refugee status.
This said, you can try to get the diploma showing your level of French to comply with the current requirement when you apply. You can even submit and be denied French nationality without even losing your existing immigration status.
DISCLAIMER
Please forward this message to all those who would be interested in its contents. The information contained in this newsletter is intended only as general information. I strongly urge readers to seek professional guidance concerning the legal and tax matters mentioned. This newsletter is intended as a general guide and is not to be taken as professional advice.
This Post Has One Comment
Dear M. Taquet, I am a longtime reader. Thank you so much for bringing some clarity to the heated discussion of whether to charge VLS-TS visiteur holders for participation in the healthcare system. I now hold one of those visas, though I have not yet received my first French tax bill and thus do not know whether I will be levied for participation. But I know I speak for *many* US-originating migrants when I say that I would be happy to pay. I came to France out of a love for its values, and that includes its respect for the health of all its residents. Who would not want to support such a goal?