Back in Black was the seventh album by the Australian band AC/DC, released on July 25th, 1980. Malcolm Young, its co-founder, rhythm guitarist, backing vocalist and songwriter, died in November, although that did not motivate my choice of title. AC/DC fans are well acquainted with the brutal and unflattering lyrics this band is known for, associated with a heavy metal sound. The title song from this album is about disillusionment and having to come back to an unfriendly environment. How many Americans will feel this way traveling back to the USA for the holiday season? And how many Americans living in France will feel this way on their way back to France after the holidays?

HOW CAN A FRENCH BLACK FRIDAY EXIST?
The title of this column actually came to me when I was feeling completely exasperated at seeing “Black Friday” advertised everywhere in France (in English!). I wondered how many of people would even know what it referred to. How can you have a “Black Friday” if you do not celebrate Thanksgiving on Thursday? The adoption of this term is totally insane and I believe it illustrates 100% bad taste consumerism. In the USA, many consider “Black Friday” offensive for various reasons, a tendency that has grown with every passing year. Some believe this is insanity in consumerism, citing the craziness when crowds – I would call them hordes sometimes – enter the shops. Others focus more on the idea that family life should take precedence over consumerism, as the day after Thanksgiving is usually a de facto national holiday. There are other criticisms, but I see particular merit in those two.

France does not celebrate Thanksgiving, and this holiday, unlike some others, cannot be easily exported, as it is part and parcel of the iconic history of the birth of the USA and the infancy of an early settlement in the New World.

So my choice of title can be understood in many ways. The very point of calling the day after Thanksgiving “Black Friday” is that it is the starting point of the Christmas shopping season, when many stores truly break even and get into “the black,” which means having money in the bank instead of being in the red! One can hope that small businesses will also go “Back in Black” and that they too will benefit from the seasonal improvement of the economy, at least in France.

I would like to wish you all
A MERRY CHRISTMAS AND A HAPPY NEW YEAR
I am looking forward to the year to come, 2018.
Like many, I feel that 2017 was a very hard year in which to stay focused on the issues that matter.

AARO HAS INVITED ME TO DO A PRESENTATION ON DECEMBER 18th 
The Association of Americans Resident Overseas (AARO) has asked me to speak about “Coping with French Administration” on Monday, December 18th, from 6:30 PM to 8:30 PM.

The event is open to the public. It will be held at Reid Hall, 4 rue de Chevreuse, 75006 Paris. For more information and to reserve a seat (€10 – seating limited, registration required), see.

https://aaro.org/events/upcoming-events/event/102-coping-with-french-administration

This is their text presenting the event:
“Join us to hear Jean Taquet, a legal consultant, talk about the ins and outs of French Administration regarding living in France temporarily or indefinitely. Topics will include how to get, retain, change or upgrade your residency status; become covered by French health insurance; open a bank account; be an employee, an entrepreneur, a retiree; and how to surmount the paperwork and the bureaucracy.”

HOW EMAIL AND SOCIAL MEDIA HAVE CHANGED THE WAY I WORK
I started my business in July 1997 when telephone and fax were the backbones of communication with clients, as they were in those days, for me and many others, the only immediate means of communication. I remember how we had a phone message notebook to make sure we called people back, and were judged by how quickly we managed to return calls. We needed a dedicated line for the fax machine; documents were sent this way.

Then there was the postal mail. Even today in France, a lot of things are still done by postal mail. Twenty years ago it was the normal way to send anything the least bit official. How often did we hear “The check is in the mail!”? It was the common way to send a payment, as wire transfers were complicated and expensive.

Today, corresponding by fax is an oddity, but it is still the only thing some divisions of the French administration accept, making them a laughing stock, and not just to Americans living in France. Postal mail is still important even though, as in all western countries, the volume of mail has considerably decreased. Even traditional Christmas letters are now rarely sent by mail, but go by email as an attachment and often with a lot more pictures! I still make sure I check the mailbox at the office every day, though the home one is more often forgotten.

I remember an American and a good friend of mine who used to live in Paris complaining about ten years ago that people dared to call her cell phone before trying the landline. The latter was the important one, and some of us can remember when many American homes where a teenager was living had two phone lines. Today I am rarely called on my landline; and the cell phone has replaced it. We have reached the point where calling is no longer our first reflex. Actual voice calls are now a lot less common than text messages and social media messages.

I freely admit that I have followed this trend, as I like writing. Professionally I favor emails by far, at least for now. I consider text messages and social media, in my case Facebook, as personal tools – non-billable ways of communicating. I have replaced phone calls with Skype or FaceTime. So do not be surprised if I do not return calls as quickly as I answer emails!

THE PUMA BILLING SYSTEM IS STILL NOT READY 
On January 1st, 2016, a form of insurance called protection universelle maladie (PUMA) replaced thecouverture maladie universelle (CMU), which had worked very well for foreigners who chose to sign on to the public healthcare program.

Since then, for many people, it has been a situation of URSSAF saying, “Your account has been closed; please refer to CPAM if your account is still open”; then their caisse primaire d’assurance maladie (CPAM) would reply, “Your account works well, you are covered, and we know nothing about billing – we are not involved with that.”

In other words, the answers people have been getting from CPAM and URSSAF have been murky at best, and “We do not know anything” when they were being honest!

As I have already noted, many of my American clients freaked out more than once upon hearing such statements. For them, their coverage was at great risk, since it had been months (now almost two years) since they made their last payment into the system. I fully respect their concerns, knowing how easily insurers drop those who do not pay their premiums.

In early October 2017, the people concerned received a letter from CPAM stating that finally things were falling into place and that billing would resume later that month. It went on to explain the calculation of the premium: 8% would be based on the 2016 income declared to the French tax office. Then in late November, many received another letter but from URSSAF stating that bills would be issued by the end of the month. As usual, they are not capable of meeting their own deadline, even though the French administration is moving, slowly but surely. URSSAF’s latest answer is that the first invoice (appel de cotisation) should be sent in mid-December. So I anticipate that at the latest they will be issued in January. The payments are expected to be made within one month. Always keep in mind that you can ask for a schedule of payments, even though these premiums are paid quarterly.

There is also the issue of foreigners holding a carte de séjour mention visiteur who do not declare income in France since they do not stay more than six months a year. I intend to investigate this situation, which covers several of my clients. If people are in France less than six months a year, they are not considered residents of France, even if they have a French address and a French bank account, and have held a carte de séjour for several years. For a while, the CPAM guidelines stated that even carte de séjour visiteur holders who declared income in France were not allowed to register. That nonsense has since stopped, but clearly they are still worried about proving French residence in terms of physical presence. Current applicants must send updated utility bills, internet bills and so on, three or sometimes four times, just to convince CPAM that they are indeed resident in France.

So this creates serious concern for people who are to renew their carte de séjour visiteur in the near future –in December and, most likely, in January. All they can show is a letter stating that they will receive a bill shortly, plus their claim that they have received nothing. As any junior lawyer knows, it is basically impossible to prove that something has not happened. So I hope we find a way out of this situation, knowing that both URSSAF and CPAM have been unwilling to help in any way. I think it will be hard to get a statement out of either of them explaining the situation.

I will keep my readers informed as things unfold, since finally, after almost two years, they are in fact unfolding!

DOES FRENCH GRAMMAR HAVE ANYTHING TO DO WITH SEX EQUALITY?
As far back as I can remember, since I was a very young boy, this issue has always come up one way or another. I was in elementary school when my mother stopped going to her gym class. There had been only women and so the teacher addressed them as “Mesdames,” but then one man joined and from then on the teacher called them all “Messieurs” even though the ratio was probably 30 to 1. My mother could not stand it and quit the class. Right now there is a very serious debate in France on whether French grammar should be changed so that it enhances equality between the sexes, mainly so as to address situations like the one I have described.

I want to stay away from this debate, as I feel totally incompetent as a grammarian, whether in French or in English. I would just point out that English as it is spoken all over the world stigmatizes gender differences a lot less. And yet Anglophone countries are facing sexual harassment issues as much as France, and many other countries, for that matter.

Women in many countries, including France, the USA and the UK, have been revealing sexual harassment and even criminal offences, by prominent men. Have Western societies at last reached such a turning point that there will be no going back? Perhaps, but it is too soon to be sure.

In the 1970s I saw the Scandinavian countries address gender equality in a definitive way. From education to the surrounding culture and the media, it felt like everything needed to change, pretty much overnight. These countries now face their own issues, mostly related to immigration and integrating the refugees who have arrived in recent decades. Nevertheless they remain steadfast on gender equality, in a way that is somewhat mindboggling for the rest of the world. I saw what it took for these countries to turn things around on this issue.

Clearly education – in the broad sense, not just in schools – has something to do with changing behaviors and expectations. The way language and grammar deal with gender affects people nearly as much as the way people speak and the words they use. But I am not sure that changing grammatical rules is the top priority in this matter. I might go so far as to say that significant improvement could be made without changing French grammar, which might be the right fight at the wrong time, when more urgent and effective measures should be taken.

On a totally different and much lighter note, I would point out that French is already quite complicated when it comes to mastering masculine and feminine. Adding another layer of complication will not make it any easier to learn.

For more info (in French), see http://abonnes.lemonde.fr/education/article/2017/11/08/apres-l-ecriture-la-grammaire-inclusive_5211949_1473685.html?xtmc=inclusive&xtcr=8

HOW TO FIND OUT WHERE A FRENCH WILL IS HELD 
Someone recently asked me, “How do I know if my deceased French resident client has a French will?” The American answer would be, “Who is their lawyer? Where is their safety deposit box?”

It is quite common in the USA for an individual to have a private lawyer, and many more keep valuable stuff in a safe at home or safety deposit box at the bank. This is mainly because most wills in the USA are drafted by lawyers and are witnessed, and thus in many ways are more public than French wills.

By contrast, the typical French will is handwritten on a completely blank sheet of paper by a person who is totally alone in the room. A French will is generally one page long, rarely more than two. So it is hardly an excruciating physical exercise, even now when few people write by hand anymore. One reason French wills are so short is that it is impossible to disinherit your children or, more recently, your spouse or to favor one child over another. In fact, there used to be so many limits that many thought it was not worth writing a will. The most common will, in my experience, pretty much just states, in this order:
1 – I bequeath everything to my surviving spouse.
2 – I bequeath the rest of my estate in equal shares to my children.

A notaire then takes this document and registers it, for a cost of about 30€, at the central database in Aix-en-Provence.

At the time of a loved one’s death, sometimes even before contacting a notaire, it is possible for a member of the family who is considered to be “the public” by the notaire profession, to check whether the deceased left a French will. However, it is only possible to see if the will exists and which notaire registered it. So it helps to know whom to contact to handle the estate.

Here is the site to check. One needs to know the details of the deceased and the closeness of the relationship to the deceased in order to get access to this information. A third party cannot get it.
http://www.adsn.notaires.fr/fcddvPublic/profileChoice.htm

THE FRENCH ADMINISTRATION WANTS TO REVIEW HLM LEASES EVERY SIX YEARS
HLM stands for habitation à loyer modéré, or low-income housing project. Most American or British people think of public housing as rundown, poorly maintained and dangerous. That is true in some cases in France, but the vast majority of HLMs are in much better standing. I know a few in Paris that look like quite desirable places to live, and there are HLMs in some of the most expensive districts of Paris. So people should look at French housing projects very differently from American or British ones.

However, it is true that there are problems with the HLM program. To start with, obtaining an apartment takes ages. There was a time when it took ten years except in a dire emergency. Another problem, linked to waves of immigration, is the lowest income families had top priority, which reduced social mixing and resulted in ethic enclaves about twenty years ago, which still exist today. At the other extreme, some Parisian HLMs lost tenants when the family income rose to the point that they were no longer eligible to live there.

In early 2011, an experiment started modeling the amount of rent paid compared to the income earned by the family so as to allow a much wider range of people to live in the same building. One positive financial effect of this experiment is that higher rent is being paid. It also helps keep the buildings in good condition, as people with higher means often have higher expectations.

Meanwhile, the solidarity and urban renewal law (SRU), passed on December 13, 2000, specifically article 55, obliged all major French cities to have a minimum of 20% social housing or be fined. The fines have risen with the passing years so that now only a handful of cities are not compliant. The most notorious one is Neuilly-sur-Seine, whose mayor has full support from the voters to pay the ever increasing fines, no matter how high. But this is a true oddity compared to the rest of France.

A new housing bill, into which the strategy is to be incorporated, is expected to be discussed by the cabinet by the end of the year. It would allow the HLM program to check their tenants’ situations every six years. It is meant to address a particular dysfunction in the system. Say that a young family with two small children gets a three-bedroom apartment. Twenty years later, the parents move out but one of the children stays in the apartment as a newlywed and starts a new family. The old parents still pay the rent and are considered on paper to be the tenants. This shows how much people cling to such housing, knowing how difficult it is to come by. Such situations are not being addressed because they do not create any incidents that would force the management to review who was living there. The biggest problem for HLM authorities is fluidity: People moving out should leave the place for people who deserve to move in. The system would be a lot less clogged if this happened. The proposed housing bill, to be discussed soon in the cabinet, targets exactly that.

It will be a long time before France restores safety and order in all neighborhoods, including those with high concentrations of the worst HLM projects. But I believe these kinds of actions, taken one after another, go in the right direction, although it will be hard to change the true ethic enclaves.

For more info (in French), see
http://www.lemonde.fr/logement/article/2017/09/18/locataires-hlm-le-maintien-dans-les-lieux-sera-reexamine-tous-les-six-ans_5187202_1653445.html

OFFICE CLOSED FOR CHRISTMAS
The office will close for three weeks for the Christmas holidays, starting on Friday December 15th, reopening on Monday January 8th. 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. I did not take much of a summer vacation so I have decided to take some time off, close to the normal length of my vacation. Of course, I will honor the prefecture meetings already scheduled, as well as a couple of other engagements.

Best regards,

QUESTION

OWNING FRENCH REAL ESTATE THROUGH A CORPORATION

I am a partner in an American LLC, which purchased a village house in France in 2006 through the establishment of an SCI. For a while now, we have been receiving requests from the tax inspector for information about the value of the property, the identity and addresses of the partners in the SCI, and the financial conditions under which a transfer of shares would take place. We have provided this information but the requests keep coming. Also, we have no idea what the current market value is. Since the LLC is owner of the SCI, to what extent are the individual partners subject to taxation if/when they decide to sell a share?

QUESTION

CHOOSING FRENCH HEALTH COVERAGE BY WORKING IN FRANCE

My wife and I are American retirees who permanently moved to France this past summer. Our primary income comes from our pensions and my Social Security. We would like to sign up for French national healthcare but are concerned about how much it will cost us. We have health insurance coverage from our retirement and, although it is annoyingly difficult to obtain pre-authorization for medications – we have to pay first and file a claim, and French doctors and pharmacies are baffled by it all – the amount we pay for the insurance is far less than 8% of our gross income. And that’s factoring in the additional premium we have to pay for the “Schengen” insurance that is necessary for the visitor visa (even though our retirement health insurance covers up to 90% of our health insurance costs).

My wife has dual American and Hungarian citizenship and I am American only. Although I have no plans of becoming self-employed in France, my wife does. She has her master’s degree in English and plans to start a business teaching English as a second language.

From the internet, it appears that she could become a micro-entrepreneur and, in that capacity, obtain French national healthcare. What is not entirely clear is, assuming she could do this, whether I could also be covered as a family member. Also, if she pursues this course, we are not sure if our US pension and Social Security income would be factored into the amount we would pay in social charges. Another issue is the effect on the healthcare coverage if she either does not earn enough money to sustain the business or terminates the business.

From Wikipedia
“Won’t Get Fooled Again” is a song by the English band The Who, written by Pete Townshend. It was released as a single in June 1971, reaching the top 10 in the UK, while the full eight-and-a-half-minute version appears as the final track on the band’s 1971 album Who’s Next, released that August.
This iconic song has swept a complete generation in the 70’s. Today its message can be interpreted in very many ways. The idea is that everybody lies and cheats; politicians, medias, the corporate world, bosses, spouses, … It has reached the point where it feels like that there is a conspiracy theory for just about everything.
At the same time, crooks have perfected their methods and phishing is only one ways in which their prowess is revealed. We are now living in a world where we need to be cautious just about all the time. This changes the way we live and many people become suspicious of everything, and expect the worst all the time.
This issue deals for the most part about not delivering what has been promised. A foreigner is always an easier prey. Since everything seems weird, it is very difficult to discriminate between cultural differences and being taken advantage of. It is easy to state “Won’t Get Fooled Again” when we get mad after finding out that we have taken for a ride. We blame ourselves for not having being vigilant enough.

RAPID CHANGE IN HOUSING IN THE PARIS REGION
I have heard very few people commenting about a phenomenon that is visible all around Paris. While Paris proper is slowly losing population, its suburbs continue to grow faster than the French population as a whole. This means many people working in or near Paris are living farther and farther away. I saw a similar situation firsthand in greater New York, where people work in Manhattan but live far away in New Jersey and Connecticut. The small town where I grew up in Paris’s southern suburbs, about 20 miles from the city, had an urban life disconnected from Paris, with its own active town center. There were large families living in big houses, including the one I grew up in, which was around 100 years old.
Today, most of those houses are condominiums. Each unit is a small studio or one-bedroom apartment. They were converted on the cheap, and the comfort level is really low. So many people are desperate to live in the Paris region that no matter how terrible an apartment is, it will be rented.
It is never too late to stop such destruction, but a lot of damage has already been done. A recent law upgrades the standards regulating what constitutes decent rental housing, and the government of the Ile de France region, which includes Paris, is determined to expropriate the remaining unspoiled properties and prosecute unscrupulous landlords.

http://www.lemonde.fr/logement/article/2017/09/05/l-ile-de-france-s-attaque-aux-marchands-de-sommeil_5181177_1653445.html/

AVOIDING CROOKS WHEN REGISTERING AS SELF-EMPLOYED
The registration form for self-employment, accessible through the CFE-URSSAF website, is offering a new option that is very useful. You can choose to have your information kept private during the registration procedure.

For a long time, INSEE’s policy was that such information should be fully public, with the idea that clients would check the company before doing business with it. However, this almost never happens. As far back as I can remember, there have been establishments offering their services to new businesses. Some of them are genuine, but most are what I consider to be crooks. In their letterhead, names and logos, they try to look like divisions of the French administration linked to business creation. But the “service” they offer is usually just a mention in a database that nobody checks, for which they charge between 200€ and 500€. It is often difficult to find the truly minuscule fine print at the bottom or on the back of their mailings, stating what the service is.

Now, by checking a box on the registration form, you can opt out of having your information become public, and thus avoid receiving these unwelcome solicitations. This does not mean everything you receive in the mail will be pertinent to your particular business, but at least everything is official, which makes the process a lot safer.

President Macron is going after an organization called the Régime Social des Indépendants (RSI), which was never well-organized but today has become just plain dysfunctional on so many levels that his efforts to get rid of it have made headlines in the French media. As a period of high uncertainty starts, I prefer to identify the services the French administration offers, noting that the names associated with some of these divisions may change.

1 – Health coverage is obtained on the day of registration. One of the organizations commonly chosen is RAM,

2 – A retirement account is opened when you sign for self-employed status. The organization in charge is usually CIPAV,

3 – The family subsidy collection agency is called URSSAF,

4 – The tax office’s business division is also informed of the creation of your business, and writes to inform you that it has opened a file for you,

5 – There are also several organizations sending mail about retirement accounts for any employees of the new business. You can set these aside, as they are irrelevant for many self-employed people, who usually have profession libérale status, at least at first.

Becoming self-employed used to entail many special procedures, but the number has decreased over the years.

President Macron is making a huge effort to unify everything in a single group of organizations for self-employed people – one for health, one for retirement and one for unemployment. This will not happen right away, but we know for sure that the RSI as it exists today, is nearly defunct. We just do not know yet what will happen after it is closed, or how the situation will be handled.

DOUBLING THE CEILING FOR MICRO-ENTREPRENEURS (FORMERLYAUTO-ENTREPRENEURS): PROMISES AND REALITY
President Macron is also making speeches about doubling the maximum income for the type of self-employment formerly known as auto-entrepreneur but now called micro-entrepreneur, and the government is working on carrying out his promises. There are so many aspects to this that I want to address just two, which I believe illustrate the complexity of the change.

1 – Immediate payment of social charges, monthly or quarterly
Being a micro-entrepreneur has this excellent feature: You declare your revenue either 12 times or four times a year, paying the related taxes at the same time, thus immediately freeing the business from tax debt. This is a wonderful change from the previous system, which delayed up to 18 months the payment of some of the social charges and should clearly be adopted for many other types of business, as it prevents people from spending tax money, and never paying their taxes.

2 – TVA
The sales tax called the value-added tax or TVA is the single largest provider of funds to the state coffers, so any change could have serious consequences on the budget deficit. Previously the auto-entrepreneur income ceiling was low enough that it did not have much effect on the amount of TVA collected. Doubling the ceiling and keeping the TVA exemption would have a very significant impact, however, and there is no way this will happen.

The current system is coherent and works well. This is one reason it is so popular. It has two excellent features, immediate social charge payment and no need to hold any accounting. There is just one standard deduction, which makes it impossible to claim expenses.

Should the income ceiling double for payment of social charges but remain the same for charging TVA, this status will lose one of its best features. No solution seems to have been decided thus far.

For your information:
The service providers’ annual revenue ceiling would go from 33,100 euros to 70,000 euros
The annual ceiling for sales activities would go from 82,800 euros to 170,000 euros

I will continue to follow this topic very closely, as it affects a lot of people.

http://business.lesechos.fr/entrepreneurs/auto-entrepreneur/030522905401-microentrepreneurs-le-regime-social-etendu-312662.php?BCarpDI3G0w4JAkD.99

CRACKING DOWN ON UNDOCUMENTED FOREIGNERS IN FRANCE
The French government has come up with an interesting twist on the control of undocumented foreigners. When the Schengen Agreement was signed, the idea was to improve efficiency by loosening border controls inside member countries and strengthening controls at the Schengen-area borders. The migrant and refugee crisis as well as the terrorist attacks shattered this goal and all member countries have tried to manipulate the existing legislation so they can check who is coming in.

Since country borders within the Schengen area no longer have custom offices, each police force has the right to freely check within 20 km from the border. The French government’s latest idea is that every international airport should also be considered a “border,” as they are a point of entry to the country. The point is completely true, although airports have ample police forces, and even when a person travels within the Schengen area, there is always the possibility of controls when suspicion warrants.

If the 20 km zones were applied on airports throughout France, it would put two-thirds of the French population within the zones.

Many nonprofits in France are fighting this new idea, since the true motive for such controls has nothing to do with fighting terrorism or monitoring the refugee crisis. The main reason is to catch as many undocumented foreigners as possible, since most of them live in the largest cities. Of course, this would contravene the Schengen guidelines and be stricken down by EU authorities. But using terrorism as the reason, it has a much better chance of being approved and seen as complying with the EU legislation.

http://abonnes.lemonde.fr/societe/article/2017/09/12/le-gouvernement-prepare-une-extension-massive-des-controles-d-identite-aux-frontieres_5184205_3224.html?xtmc=le_gouvernement_prepare_une_extension_massive_des_controles_d_identite_aux_frontieres&xtcr=1

MY HELPER HAS STARTED WORKING WITH MY CLIENTS
Sarah B., as my helper has called her business, started a tad later than we were hoping for. This is the kind of situations that happens all the time when one launches a new business. She is now addressing the needs of people earning less than 33,100€ in gross sales, with the micro BNC fiscal status. Such clients are exempt from doing full bookkeeping, but still have to file declarations of income to the tax office and to RSI for social charges. Managing payment of the social charges and understanding how it works can be quite complex. I do some of it when people initially register, because almost all these documents are needed to obtain the related immigration status. After that they should be autonomous, but in fact most of the time they are not.

I have been giving her name and information upon request. Her fees are between one-half and one-third of what I charge, depending on the level of services requested. Of course, she works under my supervision, so I guarantee the quality of the service, and she keeps her files in my office.

OFFICE CLOSED FOR CHRISTMAS
The office will close for three weeks for the Christmas holidays, starting on Friday December 15th, reopening on Monday January 8th. 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. I did not take much of a summer vacation so I have decided to take some time off, close to the normal length of my vacation. Of course, I will honor the prefecture meetings already scheduled, as well as a couple of other engagements.

Best regards,

QUESTION

EDITORIAL FREEDOM OF AN AUTHOR

I have known about you for many years but have only just begun reading your newsletter and Q/A. This past newsletter made me so very sad for you: your despair at the world events and catastrophes, that you, like most of us, can only helplessly witness. While of course you can do nothing about hurricanes, floods, terrorism and death, you do prevent or alleviate much personal disaster and allow many people to make sense of a system that is difficult to navigate. And that with a combination of unfailing courtesy and clinical detachment; you rarely bite back when faced with entitlement, sarcasm or erudition. I love the way you accept that people ARE the center of their universe … anyway, all this is to say that you do so much for so many, and France is certainly a better place with you in it. I wish you comfort.

QUESTION

ACRONYMS IN FRANCE RELATED TO SMALL BUSINESSES

I have a few questions regarding my registration with URSSAF, which I wish to do online. What will my legal status be (my statut juridique)? EI, EI avec option EIRL, or EURL? I was very happy that the prefecture approved my project and I now need to register to start working by creating my business.

QUESTION

INTERNSHIPS IN PARIS

I am American and I have been offered two full-time stages in Paris for different periods: the first from October to December 2017, and the second from January to July 2018. Both are paid a stipend, and each is with a multinational corporation. I intended to enroll in French language courses in order to improve my French, as I will be studying to enter a French business school. The prep school can sign a convention de stage, and the French courses qualify me for a student visa. What is unclear to me is whether I can legally undertake two stages, and obtain two internship visas, and, if not, whether I can obtain a student visa for the first three months followed by an internship visa for the following six months.

QUESTION

GOING FROM STUDENT TO EMPLOYEE IMMIGRATION STATUS

I have been a foreign student in France for a few years and want to become an employee. I received a complete job offer a few days ago and just learned from them that the labor inspectors (inspection du travail) visited their office. They were told that they did not have the right to hire a foreign student on a fixed-term contract (CDD). The student immigration status allows only part-time work – 60% of full-time hours. The worst thing with this situation is that the prefecture advised this solution. Clearly the inspection du travail rules, as they are the cops. Can you explain this insanity?

“Proud Mary” is from Creedence Clearwater Revival’s second studio album, Bayou Country, released in January 1969.

This title is more linked to the introduction than the rest of the issue. Indeed, this is the first time I have also named a section with a song title. I like this band very much. I chose this way to write about those topics as I am trying to stay away from controversy.

Some people will get the impression that I mainly listen to Seventies rock – this is true! Some might see Christian references throughout this introduction, which is fine with me.

My heart goes out to all victims of disasters around the world.

Who’ll Stop the Rain?
This 1970 song by Creedence Clearwater Revival has been on my mind these past two months, given the mood I am in and how the world seems. It would be unfair to say there was no summertime in Paris this year, yet it seems as though it rained every day, at least for the last thirty days. Since that is not an accurate description of the weather in Paris this past August and September, we can conclude that human impressions retain the negative more than the positive.

And how can I be so selfish as to complain about Paris weather when horrific disasters have hit parts of the planet, killing many people and devastating several countries? Even the mighty state of Texas seems to be on its knees. In my mind I see an image of a huge Texas bull, kneeling and looking beat.

Reading data, numbers or projections does not have the same effect as seeing people in real situations. It hits home when a family member or a close friend is a direct victim of a tornado, hurricane or other climatic catastrophe.

On August 15th my family attended a baptism deep in the Brittany countryside. It was not celebrated in a church but took place at a site dedicated to worshiping the Virgin Mary, a lovely grotto near the sea. This shrine was covered with plaques erected by sailors before their sea voyages, asking for the protection of the Virgin Mary. Even though it was their job, these sailors knew the potentially massive destruction the ocean could cause, so they knew that there was always a chance they would not come back.

I am not that interested in the religious aspect of this. These men were humble in the face of nature and knew they could not stand up to its fury. As scientists predict that nature will increasingly produce more destructive and more frequent climatic disasters, maybe we should be humble ourselves when we think of the condition of the planet. The common expression “Mother Nature,” represents nurture and illustrates that we get the food, air and water we need from nature.

Unfortunately, lately I have had the feeling (I hope incorrect) that the nurturing Mother Nature now holds a whip and is punishing humankind the old-fashioned way for what humans have done to nature.

“Long as I remember, the rain been coming down
Clouds of myst’ry pouring confusion on the ground
Good men through the ages, tryin’ to find the sun
And I wonder, still I wonder, who’ll stop the rain.”

A PACS IS LIKE MARRIAGE EXCEPT IN IMMIGRATION AND ESTATE LAW
In France, a PACS is like marriage – that is the understanding everybody now has. But there are two areas where it is not true. I have often addressed the rather complicated procedure to obtain immigration status related to a PACS and living with one’s partner, even if the partner is a French national. When such a couple marries, the foreign spouse of a French national gets immigration status once the wedding has been celebrated and they can prove they live together, sometimes in as little as three months.

A recent ruling from the Court of Appeals in Nancy states very clearly that when one member of a PACS dies, the surviving partner has no right to the estate, regardless of their community property, even if legal documents show a strong intention for the surviving partner to enjoy some benefits, even ownership.

In this case, the surviving party’s argument to the court was that their PACS certificate, in which they declared that all their property was jointly held and in case of death would go to the surviving partner, was the equivalent of a tontine clause. This provision, when found in a title of ownership, does just one thing in a radical and definitive way at time of death: it requires ownership of the deceased’s property to go exclusively to the other partner(s) in the tontine, who is or are mentioned in the title and cannot be changed. No one outside the tontine has any possible claim of ownership on the portion owned by the deceased. Things cannot be clearer.

The argument was there were a few documents indicating such a desire – but not the legal document called a will, drafted and registered with the state, making the surviving partner the heir of the deceased.

French inheritance law makes it utterly impossible to disinherit one’s children, whether blood or adopted. The law sets a ratio of ownership of the complete estate that must go to the children, no matter what the deceased wishes or tries to provide. This is a lot more about debt and liability than ownership.

In the case under discussion, the deceased partner had other heirs who were entitled to half the market value of the house, prior to enforcing the tontine clause. The surviving partner could not afford to buy them out, and was forced to sell the home. This is heartbreaking and adds insult to injury, being pressured to sell up and move out just after the death of your loved one.

The saddest part of the story is that registering a will costs about 45€, and the notaire fee to draft can be about 100€. This entire disaster could have been avoided, with some foresight, at a very low cost relative to what was being lost.

The advice here is crystal clear: each partner in a PACS should make a will, preferably at the time the PACS is registered. The argument that there are no assets owned or debts owed, and therefore no need for a will, is really bad, as this court case clearly shows.

http://sosconso.blog.lemonde.fr/2017/07/21/pacs-il-faut-deux-testaments-pour-se-leguer-ses-biens/

IT IS NO LONGER POSSIBLE TO BUY TAX STAMPS AT THE PARIS PREFECTURE HEADQUARTERS
As long as I can remember, there was always a cashier at the Paris prefecture headquarters, making the tax charged for obtaining or renewing immigration status easy to pay. In recent months I had observed that the line to buy timbres fiscaux (tax stamps) was getting longer and longer, with people sometimes waiting more than an hour.

In early September, the cashier office was closed, with a sign on the window stating it was for good(FERMETURE DEFINITIVE). Now the civil servants at the prefecture hand out a flyer at the end of the meeting, explaining how to buy tax stamps on the prefecture website. The system does work, even though it is not intuitive and of course both the flyer and the website are entirely in French.

I know from experience that many people who speak good French, even professors with a PhD in French, cannot understand the website. So I am sure there are many, many people who are upset about this development. Going online is not for everybody, but the alternative is going to either a tax office or a tobacconist. For obvious reasons, even though it is completely irrational, most people do not want to go to the tax office to buy these stamps. The other option is getting them at a tabac. Many, however, do not sell stamps of the large denominations needed – the amounts owed are between 200€ and 600€. Recently in an emergency I had to buy tax stamps worth 269€, the current cost of a normal carte de séjour. I went to the nearest tabac, which had enough stamps – but the highest face value was 20€, which meant getting 13 of them plus change. The form they were glued on was literally covered, as was half the space where the person signs, leaving hardly any room for the signature.

This may just be anecdotal, but I know for a fact that most of the time dealing with the prefecture is truly unpleasant, and it is quite possible that someone other than me would have been asked to come back with a “reasonable” number of stamps. If that had happened, who knows when the person would be able to pick up the carte de séjour.Furthermore, tax stamps are not refundable, so it could mean paying a high price twice over.

This is just to show that what appears to be a change of little consequence ends up creating nightmares for many.

Here is the first page of the website section dedicated to immigration procedures:

http:// www.prefecturedepolice.interieur.gouv.fr/Demarches/Particulier/Ressortissants-etrangers/Titre-de-sejour

And this is the page to start payment for tax stamps:
https://aef.dgef.interieur.gouv.fr/timbresdematerialises/prefecturedepolicedeparis

MIRACLES CAN HAPPEN AT THE PREFECTURE
Here is a story from a reader showing that good situations at the prefecture, while rare, do exist; throughout my career I have seen them more often than the general public thinks. Everybody feels unwelcome entering the immigration office of any prefecture or sous-prefecture alike, but keep this uplifting story in mind:

“I realized a bit late that I wasn’t coming back to France until after my student visa would be expired. This wouldn’t have been a problem but I also couldn’t get an appointment at the prefecture before I left France.

“After asking around it seemed my best course of action was to have my whole dossier (passport, visa, OFII stamp, EDF receipt for housing, letter from the school saying I was continuing next year with dates and certificate of study, 2 passport pictures, birth certificate and a French translation) together and just show up at 8:30 on any day and hope for the best.

“I had honestly prepared for the worst. One of my friends had mentioned that the attendants had literally laughed at her when she tried to come before her appointment. I was met with partial English but complete understanding. They tried to see if I could make an appointment before I left but there were none so they ended up just giving me a number for that morning.

“I was in and out in about 2.5 hours. Which in French bureaucratic time is about 5 seconds. They didn’t give me a physical receipt or anything from my transaction but told me that I would get a text (to my French phone) when the visa was ready to be picked up.

“I left my French SIM card with a friend and she was kind enough to go inquire about it for me when it was ready in May (process was surprisingly quick, they quoted me two months). Unfortunately she wasn’t able to pick it up even though I sent her with all of my relevant documents and a signed letter from me giving her authority to pick it up.

“I came back into the country via Germany on a tourist visa. Despite my best efforts to save my appointment text, … when I got my SIM back I only had texts from August and not May, when I had my original appointment. …

“Luckily they were able to pull up my appointment through my name and expired visa. Literally 5 minutes later my number was called and they gave me my visa. That easy. Shocking, to say the least.

“Definitely wouldn’t recommend doing this, but if you’re in a bind, it is possible! Or at least the stars aligned for me.”

I would reiterate that no one should count on this ever happening to them. This was a completely exceptional situation.

Best regards,

QUESTION

PROTECTION OF DOMICILE UNDER FRENCH LAW

I greatly appreciate your mailings, including personal reminiscences and opinions. On the other hand, I do not agree with your severe criticism (implicit, but undeniable) of the decision against that poor idiot in the HLM who was clearly acting in good faith, although against the law. You say that “basing decisions on fairness is beside the point.” What? Fairness (and compassion) should always have a place in the judicial system! It is not reassuring to hear such a statement from a lawyer. It is partly because of this that you learned in law school that each case is different. Maybe you misunderstood, but it gives an impression of a lawyer we would certainly not hire if we had a problem as an owner who rents with Airbnb from time to time. Otherwise, keep up the good work!

QUESTION

HOW TO MAKE THE PERFECT FILE FOR THE FRENCH ADMINISTRATION

I am an American and I would like to apply for a long-stay visitor visa for France, for one year, since I plan to live with my girlfriend, who is French. Is it going to be a disadvantage for my application that I will be using her address for the application? I have heard that applicants with a romantic partner in France are less likely to be accepted. Should I mention my girlfriend at all? I would greatly appreciate any advice or opinion you have on this matter.

Can you explain any

QUESTION

GETTING THE APPOINTMENT AFTER LANDING IN PARIS

Can you tell me what is happening at the prefecture in the 17th (rue Truffaut) and can you give advice since I need to go there to apply for my first carte de séjour? When to arrive, wait times, etc.? I’m a Canadian married to an EU citizen (non-French) and I have done nothing so far.

“If I Had a Hammer (The Hammer Song),” by Pete Seeger and Lee Hays, was written in 1949 in support of the Progressive Movement.

Almost a year ago, I moved to my new office near Place de la Nation. Some tiny details end up meaning a lot more than they appear.

The office is equipped with a plastic shutter protecting the front door that looks and works exactly like the old-fashioned iron shutters that shops and workshops used to have. It is pulled down to close, and pulled up to open. This daily task reminds me of my father, grandfather and great-grandfather’s woodworking shop in a southern Paris suburb. I could see a staircase being built, a cupboard being made and many other pieces being created. There was the smell of hot wood, and the wood dust on the floor and in the air. I watched the skilled workers who did not just build but crafted all this beautiful furniture, carving and assembling everything. These men (in those days there were no women) mastered their craft. They were proud of their work when the furniture was done; they shared the feeling of a job well done.

When I see what my son can sculpt with a piece of stone, and see him taking the time to carve, I know that this gift skipped only one generation.

So, in this weird way, I see my writing (whether it is my column or the letters and even the emails I write for my clients) more and more as a craft, an exercise in choosing and assembling the words and keeping things simple. By sticking to this idea I try to avoid the temptation of writing literature. My job is to craft, which means work on it more than once, let it sit, and then go back to it.

What if “Making America great again” (and France, too, for that matter) meant promoting crafts as a discipline in school, with homework being crafted instead of just being done, or crafting the windows of a shops to decorate them. The same concept can apply to web design, creating apps, writing computer programs and so on. I strongly believe that many new jobs are compatible with this approach to working.

If I had a hammer!

THE LATEST COURT DECISION REGARDING RENTING WITH AIRBNB IN PARIS 
The message from the French administration regarding vacation rentals has been clear for years: the authorities are cracking down, reining in such rentals and so on. The advice given was, “Do it right or the consequences can be quite damaging.” Given this understanding, the latest court decision I am aware of is mind-boggling, as it goes completely against the conventional wisdom.

A French tenant of an HLM (low-income housing) was renting out her flat from time to time through Airbnb. HLM leases are rent controlled, as they are based on the tenant’s income as well as rent subsidized. The size of such an apartment is supposed to exactly fit the size of the family, and is often a tad smaller. The lease states that it is a breach of contract to have an extra person living there, and of course subletting even a portion of the apartment is totally illegal, resulting in the lease being automatically voided.

In light of all of this, it seemed clear that once this person was caught, the outcome of the court case was certain. But in fact the ruling demonstrated that protection of the tenant goes way too far in France. The ruling noted that the tenant stopped the rentals after receiving the first notice, having pleaded ignorance of the law; that the Airbnb ad was taken down immediately; and, the final straw, that the rent asked for the room was so moderate that it could not be seen as engaging in a business.

This succession of excuses led to the ruling that the person was a lawful tenant and entitled to keep the lease. At this point, I would ask what constitutes an unlawful tenant?

Throughout the Fifth Republic, there has been strong discipline within the parties in terms of voting the way the leadership wants. With the presidential group, it is uncertain whether the same obedience will exist, as it is brand new and its members come from very diverse backgrounds and clearly do not share the same views on several topics. For more info (in French), see http://sosconso.blog.lemonde.fr/2017/06/29/elle-sous-loue-son-hlm-via-airbnb/

FINES FOR AIRBNB-TYPE RENTALS IN PARIS HIT A RECORD HIGH 
The total of fines collected by the Paris city hall for illegal vacation rentals reached a record 615,000€ in the first half of 2017, compared with 45,000€ in the first half of 2016 (the total collected in 2016 was 200,000€). The number of owners fined in the 2017 period was 31, with 128 apartments checked compared to 42 in the 2016 period. That means the average fine was 19,839€. Nevertheless, despite the increased risk of being fined, the number of apartments dedicated to this kind of rental is growing in Paris. I have heard that the risk is considered just part of doing business because the amount of money to be made is sufficiently greater than the fine.

Especially in France, where application of the law can differ depending on the context, the parties involved and so on, I can only state that the risk is increasing and there may come a time when the amount of the fine becomes truly punitive, at which point more people will get out of the market.

As the story in the previous section indicates, the court system also makes a huge difference. In particular, the system is likely to mete out different treatment to a French person who lives in France and rents out occasionally, and a foreigner who buys an apartment exclusively for this use and runs it as a business. Is the court decision described above unfair? That is not for me to answer; in any case, basing decisions in this matter on fairness is totally missing the point.

Still, comparing these two situations shows how contradictory court decisions can be. One of the first things one learns in law school is that every case is different and it is the lawyer’s job to find the right angle, precedent and legal grounds to let the client win the case.

I will keep informing my readers and clients about this issue to the best of my ability. One thing is clear: the Paris city hall is on the warpath about this issue and I do not see anything that might change that.

http://abonnes.lemonde.fr/logement/article/2017/08/11/airbnb-a-paris-les-amendes-sont-passees-de-45-000-a-615-000-euros-en-un-an_5171370_1653445.html

A LONG-TIME READER IS SELLING ONE OF HIS BUSINESSES 
I almost never open my column to such advertisements; the person needs to be quite close to me for me to consider it. But a very long-time reader recently let me know that he has a business for sale. It is a debt-free, profitable tour guiding business with over 130 TripAdvisor reviews and has received a Certificate of Excellence every year it has been eligible. He is taking on a new project later this year and needs to free up some time to devote to that. The sale price would include formation of the appropriate French business entity for the company. If you are interested, please email me directly.

URSSAF IS FORCING MORE AND MORE PEOPLE TO DECLARE BILLING THROUGH ITS WEBSITE
I have often written about the French administration pushing to use the internet for many things. I have no problem with that when there is an alternate solution, even if it means paying a bit more. On the other hand, I question the fairness of forcing people to use the internet as the only option.

When it comes to declaring employee social charges to be paid, sales tax and so on for established businesses, I believe a CPA or in-house accountant is needed, and they all have access to the internet and are trained to use the relevant applications.

I just learned, however, that 16,000€ in billing is enough to be forced to only use the internet procedure. Many people working out of their homes, having independent work as a side job, make this kind of money.

The entire reason for creating the auto-entrepreneur status was to make it easy for people to enter the business world by doing a side job along with a salaried position. This often applies to retired people, those doing manual labor and so on, who may not be that savvy with computers and internet applications. Furthermore, I found the app not user friendly at all.

I think the income limit is way too low for the population potentially affected by the decision – especially foreigners, whose French may not be sufficient to understand what is being asked of them. Many Americans, for example, confuse the SIRET number – the tax ID number for a business, regardless of its size – with the SECU number, which is the equivalent of the Social Security number used for health coverage and retirement benefits.

FOR THE FIRST TIME, I HAVE AN ASSISTANT
When I worked with Isabelle Russo as part of the Alliage company, we managed to deal with reporting and some bookkeeping issues for very small businesses. Several of my American clients wanting to live in France chose self-employed status, as it is easier to obtain immigration status with it, and lately has also made it a little easier to obtain employment, now that the auto-entrepreneur status has become popular.

In 2016, ALLIAGE closed, and this teamwork ended, so I quickly struck up a relationship with a fully licensed French CPA (expert-comptable-commissaire aux comptes). But this did not address the needs of people earning less than 32,000€ in gross sales, with the micro BNC fiscal status. They are exempt from doing full bookkeeping but still have to file declarations of income to the tax office and to RSI for social charges. Managing payment of the social charges and understanding how it works can be quite complex. I do some of it when people initially register, because almost all these documents are needed to obtain the related immigration status. After that they should be autonomous, but in fact most of the time they are not. There has always been a real need for this level of help, which is below what the French CPA does professionally but which I am not really equipped to handle efficiently, especially considering the level of my fees.

Therefore, starting this month (September), I will be working with an assistant so as to add this service for those who need help handling the French paperwork, basic French administrative procedures and so on. I will give her name and information upon request. Her fees are between one-half and one-third of what I charge, depending on the level of services requested. Of course, she works under my supervision, so I guarantee the quality of the service, and she will keep her files in my office.

TAX OWED ON 2016 INCOME IS DUE SEPTEMBER 15th
Could this be the last time in French history that people pay their income tax in the traditional three installments on February 15th, May 15th and September 15th? The system is set up so that on each of these dates, people pay part of the total tax due, usually in three approximately equal installments. The first two payments are each equal to one-third of the tax owed the previous year, since the tax collection agency, the Trésor Public, does not know the amount for the current payment year until it is notified by the Centre des Impôts, which receives the income declaration of the previous calendar year in the spring. There is a special office in the Parisian suburb of Créteil for residents of Paris. It used to be that these two divisions of the French fiscal administration had different locations. Today they share the same buildings, but still function as separate entities.

Until the presidential election last May, the plan was that everything would be ready on January 1st 2018 to switch to a new system. France is one of the last Western countries where income tax is paid by the individual directly and not withheld by the employer. For many cultural and historical reasons, the French are reluctant to change this set-up, but all of them are not enough to explain why it has not yet been done.

There is only one technical reason that withholding tax would be very difficult to arrange, and that is the concept of the quotient familial. I believe France is the only country that taxes the family as a group rather than individuals. This means the amount of tax you owe changes if:

You get married,

You get divorced,

You have a child,

The child leaves the home,

A family member dies,

A family member becomes disabled.

Both during the presidential campaign and after President Macron was sworn in, he has expressed his doubts about how pertinent the new set-up is. It is clear that there is a powerful arm-twist challenge between the president and his cabinet, on the one hand, and, on the other, the French fiscal administration, which has worked on this project for years and supposedly is totally on schedule. Everybody should follow this issue very carefully.

Best regards,

QUESTION

DIFFERENT TYPES OF RIGHT TO WORK AS AN EMPLOYEE

I just went through the OFII physical as a tourist and a consulting firm here in Paris made me an offer this morning as a 60,000€ salaried employee to start next month and they have agreed to sponsor me for a work permit. One of my questions is what is the name of the work permit that I need to ask for on the prefecture forms? Is it a carte de séjour salarié? There is one additional question I have now. My new employer said that with his other employees who needed work permits (I know they had cartes de séjour salarié), he was able to get them started working at their new job once the paperwork was submitted, even though the permit was yet to be issued. He said that there was never a problem with it. The permit was always issued. Do you recommend that I not to go this route and, instead, wait till the process is complete?

QUESTION

THE PREFECTURE ISSUES THE RIGHT IMMIGRATION STATUS

I submitted a request for a change of immigration status. I was a student for a few years with the related immigration status and I wanted to start my own business. The prefecture told me that my card was ready so I picked it up and it was all wrong. It said visiteur when I asked for merchant, commerçant. How can they make such an error? I offer services to small businesses with their websites, flyers and newsletters both in French and in English. What I find weird is that it also says profession libérale on the card. 

Can you explain any.

QUESTION

LOST KEYS? – CHANGE THE LOCK!

I have lived in Paris for a few months. I was robbed last night and they got my apartment key. It’s the kind where you have no option but to order a replacement key for 140 euros. My roommate still has one, luckily, so I wonder: is there a shady dude who will copy it for 50 euros or something?

Even if the recent news about the French election does not make everybody happy, I would like to wish all of you a great summer and a very nice vacation, as I return from mine.

“Talkin’ ‘bout a Revolution” as Wikipedia notes, is the second single from singer-songwriter Tracy Chapman’s self-titled debut album, released in August 1988.

Many may think this refers to the current American situation. Whether they are Democrats, Republicans or just totally fed up with the situation, many seem to be looking for something for another way.

But in fact when I chose the title I was thinking about France! Indeed, two sets of elections – first the presidential one, then the legislative – occurred back to back in less than two months. These four rounds of voting changed French politics completely. It is too soon to say if this will be a lasting change or if the traditional political parties, like the phoenix, will rise up after having seemingly pretty much disappeared.

Today, people also express themselves in “town hall” meetings with their congressional representatives. The discussions are mainly about healthcare coverage. Aside from the question “Is this the right policy for the USA?”, it seems to me that this song captures the spirit of what is going on today, both the major changes the federal government is trying to make and the sizable expression of people wanting things to be different.

In any case, I can see things deeply changing in France :

• 1. 30 million euros were budgeted to welcome climate scientists from around the world to France; President Macron had the Americans in mind when he gave that speech.
• 2. French tenants may finally get decent, clean lodgings.
• 3. British people are eager to get French IDs and some are even asking for French nationality after centuries of disdain
  All this is enough to feel things are completely topsy-turvy, and it seems that the entire French nation is experiencing that same feeling. So who is “Talkin’ ‘bout a Revolution”?

THE RESULTS OF THE FRENCH LEGISLATIVE ELECTION
Most people think revolutions involve fighting with arms, civil unrest, sometimes civil war. But while many revolutions over the years have been bloody and linked to civil war, it does not have to be like that. France, in my view, has had bloody revolutions way too often, and each time has created a new republic; the current constitution is that of the Fifth Republic. Another example comes to mind: when the Spanish dictator Franco died, a king was put in power with the same absolute power, according to Franco’s wishes. Within a couple of years, Spain had become a democracy because the king renounced absolute power, passing it on to the parliament and the government approved by it creating a political system that is very similar to that of the United Kingdom.

Maybe I am getting ahead of myself, but it is clear President Macron will have the support of a sizable majority in the Assemblée Nationale, the lower house of the parliament.

The results were:

President Macron’s party and allies won 350 seats

Traditional conservatives won 130 seats

Traditional liberals won 43 seats

The far left (sort of like Bernie Sanders) took 27 seats

The extreme right (Marine Le Pen’s party) won 8 seats.
The National Assembly has 577 seats, so the president’s group controls about 60% of them – a very comfortable majority.

There are two major unknowns regarding how this assembly is going to work.

Throughout the Fifth Republic, there has been strong discipline within the parties in terms of voting the way the leadership wants. With the presidential group, it is uncertain whether the same obedience will exist, as it is brand new and its members come from very diverse backgrounds and clearly do not share the same views on several topics.

At the same time, this group’s diversity is an expression of President Macron’s desire to appeal to both sides, conservative and liberal. It is thus possible that he might lose votes on one side but gain them on the other. He has said he would love this to happen. Surprisingly, knowing French politics, several major members of the assembly seem to be interested in doing so. The conservative party Les Républicains has already split in two, with a vocal minority ready to approve several of the president’s plans.

While it might seem this is not a big deal, for France it truly feels like a revolution, since it is impossible to know what to expect. We do not really know exactly what policies he will adopt and whether he will have the votes to implement them.

This uncertainty could be the main reason so many people did not vote – because they did not know whom they would be voting for. The turnout was about 44%, totally unheard of.

That is why so many people are talking about a peaceful revolution in the French political system, which would be a first.

For more info (in French), see: www.lemonde.fr/politique/article/2017/06/18/resultats-des-legislatives-2017-la-republique-en-marche-modem-obtiennent-une-majorite-absolue-estimee-a-355-sieges_5146653_823448.html

A SURGE IN BRITISH RESIDENTS OF FRANCE SEEKING A TITRE DE SEJOUR
I would like to address two issues here. First, British people living in France are increasingly concerned about the consequences of Brexit and want to be sure they can stay in France. There is also a report that more and more prefectures are making it harder for British citizens to obtain a carte de séjour to secure their legal stay in France.More and more British people are contacting me to start the procedure to obtain a European carte de séjour and officially become French residents. Some of them have been in France for decades without feeling the need to register anywhere, living a comfortable life in France using only their British passport.Their obvious concern is that even though the negotiations on how Brexit will happen have just started, Britons may lose their right to remain in France legally with just their passport. Their fear is legitimate. It is impossible to forecast the end result of Brexit. Possible solutions range from the so-called Swiss status, which means free trade with EU countries and freedom of movement, to being completely outside with virtually no reciprocity, so the British would be treated like other non-Europeans, such as Americans, Canadians, Australians or Japanese.

So British citizens in France and probably other European countries are securing their legal stay by asking for an immigration ID. If they hold a valid ID as immigrants, Brexit is likely to have much less impact on their life. It is difficult to know exactly which immigration status they will get once the ties are cut, but the prefecture, when it comes to France, will certainly have to find an immigration status that fits their situation, and there are many to choose from. I tell my clients that asking right away for French nationality, based on just the British passport and several years living in France, is not the safest way to go. Holding a carte de séjour européenne is more than enough, since it lasts five years and Brexit should be complete by then. They will then be in a clear, secure situation.

There are also British citizens who have lived in France with a carte de séjour for years and would like to ask for French citizenship. This is a perfectly normal evolution, though clearly some have ulterior motives. It seems pretty obvious that holding EU citizenship, which offers the same level of rights as British citizenship before Brexit, is a strong motivation for them. Unlike all other levels of immigration status, naturalization means pledging allegiance to one’s new country, to be fully part of it in every respect. Therefore, I have no problem if Brexit and its immigration consequences make such people realize that if they do not become French, they will not be part of the EU. If they come to understand how important it is to live in France and being part of it, and this leads to submitting a naturalization request, then I am all in favor. If the motivation is just taking advantage of an opportunity, then I question such requests.

Aside from the criminal justice system, however, motivation is rarely a major factor in deciding what is legal and what is not. So it is quite possible that people with opportunistic motivation will become French, and there is nothing illegal about it. I question the morality of doing so, but that is a completely different issue.

In some cases, British citizens may have trouble obtaining a carte de séjour. A client of mine sent me an article describing difficulties British citizens have had with the procedure since the Brexit vote a year ago. Although this publication is quick to report even minor incidents related to foreigners living in France, I would think the fact that the matter has been raised before the European Commission means it has happened enough that it can be seen as a possible trend. www.connexionfrance.com/French-news/Brexit/EU-to-investigate-cartes-de-sejour-problems-in-France

PRESIDENT MACRON OFFERS AMERICAN SCIENTISTS 4-YEAR GRANTS TO MOVE THEIR RESEARCH TO FRANCE
In response to President Trump’s decision to leave the COP21 Paris Agreement, President Macron made a speech inviting the American scientists to come to France and continue their work. I was not sure how far it would go, but his invitation pleased me, and I knew the carte de séjour – passeport talent included a subsection for scientists doing research. So there was every reason to conclude that there was a possibility of offering them valid immigration status under existing legislation, although what I had seen only as a possibility, many in the media referred to as if it were a sure thing.As we often say, “Put your money where your mouth is” – The French government has done so, announcing that it was budgeting 30 million euros to welcome and hire foreign climate scientists, mainly Americans.

As I said in the previous issue, nobody knows for sure how many American scientists will leave their positions to go to work in France. My guess is not many, and probably only for a few years if they can get French funding to finish projects.

While I am happy with this initiative for many reasons, immigrating demands an accumulation of reasons, feelings, hopes and fears. For many people, including Americans, work is enough to envision changing cities or even states, and many in the USA move from coast to coast even if they do not have a job secured, simply filled with hope they will make it in, say, New York or Los Angeles.

Moving to a different country is a completely different thing. It entails a much more definitive uprooting, with considerable work needed to be able to bloom again in the place where one has decided to settle and put down new roots.

Here are the most obvious reasons I think France’s invitation is a good move:

• 1 – It creates a sense of competition within the scientific community and French scientists can feel validated and challenged at the same time. This should motivate them to work even better.
• 2 – French public research, especially at the university and doctorate level, has been underfunded for years. This could be an excellent opportunity to seek more funding for French scientists.
• 3 – A country’s economy is closely linked to the optimism or pessimism of its consumers and entrepreneurs. I am not sure this decision will have an impact on consumers, especially a positive one, but I know it boosts entrepreneurs’ confidence even if their business is unrelated to the scientific world.
• 4 – Given the erratic legislation regarding French immigration, with changes occurring way too often, making it harder for people to obtain legal immigration status, such a change could convince postgraduate students to choose to study in France again.

For further information, in English and French, see:

www.businessinsider.com/emmanuel-macron-american-climate-scientists-france-2017-6

abonnes.lemonde.fr/climat/article/2017/06/09/l-elysee-lance-un-site-web-pour-attirer-les-chercheurs-sur-le-climat_5141058_1652612.html

finance.yahoo.com/news/france-offering-us-scientists-4-154100285.html

www.lemonde.fr/climat/article/2017/06/17/climat-la-france-debloque-des-fonds-pour-attirer-des-chercheurs-etrangers_5146272_1652612.html

www.latribune.fr/technos-medias/french-tech-visa-la-france-deroule-le-tapis-rouge-aux-talents-etrangers-740267.html

NEW OBLIGATIONS FOR LANDLORDS IN FRANCE
French landlords have a reputation for renting apartments in dubious condition. A survey found that 90% of apartments failed the electricity safety test and 80% the gas test. Since there were no consequences for failing, however, the places were rented as is.  Many might think the latest regulation is another one that will have little real impact on landlords, but in fact it involves a drastic measure. If the apartment fails one of those safety checks, the apartment will be declared unrentable and get what the regulation calls a “non-décence” label (meaning “unsafe”). The regulation, effective on July 1st, applies to all buildings erected before 1975, which in Paris covers a lot of property. It may even be that the new regulation will apply criminal sanctions for unsanitary and dangerous lodging. We will see what happens soon, but this, too, feels like a revolution. French landlords will have to give their property a makeover when needed and really maintain it.

For more info (in French) see:  www.lemonde.fr/argent/article/2017/06/06/de-nouvelles-obligations-pour-les-proprietaires-bailleurs_5139460_1657007.html

MY OFFICE REMAINS OPEN IN JULY OR AUGUST
Since I just came back from vacation, I do not plan any further vacation and do not expect to go away for any length of time this summer. I will likely go on extended weekend trips in France.

Best regards,

QUESTION

RETIREMENTS INVESTMENTS VIEWED BY FRENCH AND AMERICAN FISCAL LAW

I am an American who has lived in France for just a couple of years and I would like to know whether an IRA should be declared on French tax form 3916? On the US side, a French PERP is not reported on the FBAR. Is the same logic applied by the French administration?

QUESTION

MULTIYEAR CARTES DE SEJOUR: THE SITUATION CHANGES

I live in the USA and I would like to live in France. Do you know if I can get a student visa and then apply for a long-stay visa? Meaning I probably have to fly back to the States and reapply?

QUESTION

CHILDREN’S GUARDIANSHIP AND A JUDGE’S DECISION

I live in France with my French partner. I was rushed to the hospital a couple of years ago, and my partner was not at home at the time. So social services took our daughter and I thought it would be for the time I was in the hospital. Two years later, they refuse to give back my daughter, invoking all kind of excuses. The last one is that one of his former girlfriends from a very long time ago has filed charges for domestic abuse and the police is taking this very seriously. I am sure he never did those things, so why are they talking about this? And even if he had done something like this about ten years ago, what does it have to do with my situation? I have an absolutely clean record with everybody. Can I tell the judge he is wrong? He should understand our situation.

The Times They Are a-Changin’ was the third studio album by American singer-songwriter Bob Dylan, released on January 13th, 1964.

While drafting this issue, I realized that neither of my children knew the album’s title song, even though they listened to some folk music, such as Crosby, Stills, Nash & Young, when they were teenagers. I must have missed something in their education. History never repeats itself exactly, however it can be possible to make some comparisons. Not since the 1960s has the USA had public demonstrations of such size and frequency as we have seen in recent months. In both cases, the demonstrations are against federal government police – in those days, for civil rights and against the Vietnam war. Dylan, as early as 1964, captured this massive wave of change, which was growing in momentum.

Today, people also express themselves in “town hall” meetings with their congressional representatives. The discussions are mainly about healthcare coverage. Aside from the question “Is this the right policy for the USA?”, it seems to me that this song captures the spirit of what is going on today, both the major changes the federal government is trying to make and the sizable expression of people wanting things to be different.

It does not take a crystal ball to see that France, with its newly elected president, is also headed toward a time of major change and major resistance. That does not mean the two countries’ presidents are alike, just that they are adopting some radical policies.

On a much lower level, someone living abroad needs to change big time to fit into their new country, and adjusting to France is no exception. Aside from expats who stay in France for only a few years and barely mingle with French society, foreigners who move to France on their own are often on a soul-searching quest, even if it is a minor one. It may be an escape from personal trauma, though always presented in a positive way, such as, “I love France and the opportunity to learn something new.”

It is absolutely true that undertaking immigration on one’s own is a lifelong learning experience. That does not negate my observation; it may even explain why someone would be interested in cutting ties with home to wander in a country of which they know very little, regardless of how often they visited on vacation. As one of my clients recently admitted, he never expected such a radical change in his life – he thought he knew France. He could have sung “The Times They Are a-Changin’ ”; he was of my generation and would have known the song.

MY SUMMER VACATION: THE OFFICE IS CLOSED IN JUNE
The office will be closed for less than two weeks starting Thursday, June 8th, reopening on Wednesday, June 21st. 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. This time I am leaving France and email will be the only way to reach me in my absence.

THE RESULTS OF THE FRENCH PRESIDENTIAL ELECTION
Emmanuel Macron was elected by a large margin and this is good news. But just about everything else is bad news, looking at the details of the results of this election. I would like to review these disturbing figures.

First, the share of spoiled or unmarked ballots topped almost 12%, which was unheard of. It means a large fraction of French voters could not decide between Mr. Macron and Marine Le Pen, and wanted this to be known. It sends a powerful message when people take the time to go vote knowing their votes will not be valid.

Furthermore, about 25% of registered voters did not go to the polls. Except in places where voting is mandatory, there are always people who do not vote. Usually more people vote in the second round than in the first one. This time, it was the other way around, and the non-voting rate was high for France for the second round of a presidential election. That alone is quite troubling, regardless of people’s reasons for staying away.

Many people add those two figures and state that Mr. Macron came first, angry people came second with 37%, and Ms. Le Pen came third. Of course, the official results do not say that. Still, the point is valid.

I believe that overlooking this striking outcome would be a serious mistake. People had to be really angry to behave this way. Also, there were many sizable demonstrations on election day, with considerable violence. This, too, is almost unheard of: generally people rejoice, since the majority wins and minority voters lick their wounds in silence. It is difficult to know why people were so angry that they immediately took to the streets. It is clear that all this, when added to the share of the vote that Ms. Le Pen received, indicates that in fact a majority of French voters are unhappy.

To conclude, I would like to point out where the word “republic” comes from:
Res = in Latin means things
Publica = in Latin means common good of the people.

The very root of the idea is that the republic is intended to protect the common good of the people – understood as meaning everyone. This is true for both the USA and France. We have recently seen two presidential elections that ended up with two very different results. In both cases, a large share of the people were and are angry.

This cannot be ignored.

THE NEWLY ELECTED FRENCH PRESIDENT, MR. MACRON
Normally I would be quite cynical about a newly elected president, expecting him to forget overnight half the promises he was elected on and have a think tank come up with ways to minimize the changes derived from the other half. Everybody stated, in both in France and the USA, that a new era had started with a new president.

A few things are worth mentioning, however, even though President Macron has held this position for only a short period.

On Facebook and elsewhere, I saw the following meme: “This is the first time in history that the French president will speak better English than the American president.”

I am not qualified to evaluate and compare their mastery of the English language. But whether the meme is true or false, it is worth noticing. People used to joke, “Who is worse than Americans at learning a foreign language? The French!” For along time there was some truth in that. But things have changed in France, without really making headlines anywhere.

On May 15th 2012, Jean-Marc Ayrault became the French prime minister. He was also a certified German teacher at high school and university level. I do not believe he ever had a chance to solidify his relationship with Germany, but here was a bilingual person leading the French government. I saw this as a hint that it was time for a change.

About 25 years ago, the best business schools in France started to offer curriculums almost entirely in English, usually with native English speakers as teachers. Slowly but surely, this has changed the profile of French economic leaders, especially those holding CEO positions.

On September 1st, 2008, Mr. Macron started to work for Rothschild & Cie Banque, with a specialty in multinational mergers and acquisitions. At that level in the global business world, everything is done in English. Year after year, deal after deal, he must have mastered English really well to be good at his job. This gives a hint of his level.

This is no joke: I have heard him saying in both French and English that Americans are welcome in France because a new era of entrepreneurship has started here. His ability to make this comment and not be seen by the public and the media as a laughing stock says a lot about how credible his statement is. Perhaps only a handful of Americans will respond positively to the invitation, but there is one thing I am sure of: the new president will welcome immigrants. In particular, I can envisage the passeport talent status growing, applying to more situations and becoming easier to obtain. Making France a land of business opportunities to challenge the USA is certainly wishful thinking, and unlikely to happen in my lifetime. Striving for it, though, and implementing policies to make it possible, is his vision, as his track record shows.

What was initially called the Macron law, but which ended up being watered down and called the El Khomri law, was passed on August 8th, 2016, to deal mainly with French labor laws. Even after the law was passed, the result is such a complex situation that I believe both parties, employer and employee, are entangled in an unhealthy relationship. The fact that the situation is biased in favor of the employee while trying to help businesses create more jobs makes the situation even more schizophrenic. I have no idea if Mr. Macron has found a solution for the problem. I know a majority of the French people would disagree, but I think shaking this situation all the way down to its roots is better than leaving it as it is. If he succeeds, it will be a big step in the direction of making France a land of business opportunities.

One last comment on this topic: The Rothschild bank is not like Goldman Sachs, especially regarding their respective histories. The Rothschild family business blossomed in 1760 in England and in Frankfurt (Germany), which led to the creation of family banks in England, France, Germany, Austria and Italy. Georges Pompidou, the French president from 1969 to 1974 and before that prime minister, worked at Rothschild bank from 1954 to 1957 as the closest advisor to Guy Rothschild, CEO of the bank. Like his predecessor, Charles de Gaulle, President Pompidou was adamant that bankers would never dictate the policy of France, that the government runs France. Forty years later, so much has changed; is any of this still valid? I believe it is. Going back to this way of running the country would for sure be a major and very drastic change.

FOREIGNERS GETTING PACSed IN FRANCE
France and many other countries have an alternative status to marriage. The French one is called PACS, which stands for pacte civil de solidarité. The law creating it was passed on October 13th 1999, and the status is still quite popular. The intent was to offer an alternative to marriage for same sex couples. In 2015, there were 188 947 PACS unions for 236 316 weddings. Homosexual couples accounted for 3.71% of the PACS cases. Everybody in France considers PACS as a real alternative to marriage. Soon there could be as many PACS unions as there are marriages.

Many foreigners get “PACSed” in France, as there is no need to be French. Foreigners are asked to produce a legal opinion (certificate de coutume) that they have the legal right to get PACSed in their home country or countries, and a certificate that they are single (attestation de celibate). Many embassies in Paris are now equipped to respond to demands for documents from the French administration when it comes to a wedding, as all countries recognizes the legal status of marriage. But relatively few have a status equivalent to the PACS, which creates some confusion. Either the embassy states that it cannot provide the certificate de coutume because nothing similar exists, or it addresses the PACS more or less as a business partnership, totally missing the point.

However, the purpose of the two documents is exactly the same for a PACS as for a wedding. Therefore, the solution is, when asking for the documents, to state that it is for a wedding; the fact that occasionally the certificates state that they are for the celebration of a wedding does not disqualify them for a PACS. Some embassies have very strict guidelines and will only issue the documents when the couple has already registered with the city hall and started the process. Thus you can go to your local city hall and state that you are interested in getting married. You then get the kit from the city hall to prepare for the wedding, and later show it to the embassy to get the required certificates.

This might seem like deceiving the authorities of both countries. I see it merely as handling a situation where what is asked for does not exist in one country, and finding a substitute. Since both statuses are very close in France in terms of rights and obligations, I do not see this as being deceitful, especially since the Tribunal d’Instance accepts the documents drafted for marriages without any problem.

Being a foreigner often means being creative in order to get things done, since very little fits naturally between the two countries.

Best regards,

QUESTION

SPLITTING ASSETS AND DEBTS AFTER A DIVORCE DECREE

After living in France for over ten years and being married for just about as long, I finally asked for a divorce. I left my husband several years ago on the excuse that I got a good job in another city and the daily commute would be insane. So it was a mutually agreed divorce, requête conjointe, and I agreed on everything just to get rid of him.
The procedure took over a year, and now I hate myself for having done this. He was not working and used my money in the joint bank account to enjoy himself while I was earning this money working hard. Also I did not say anything about his affairs in France and in my country.
I would like him to pay me about 40,000€, which is what I consider to be the most obvious and fully documented theft he committed against me. My lawyer says it is impossible, the divorce decree is final and all I can do is to split the community property we have, i.e. all that I earned alone will be split in two, which is adding insult to injury. I cannot accept that. Is there any way I can salvage some of my stuff without sharing with him?

QUESTION

MULTIYEAR CARTES DE SEJOUR: THE SITUATION CHANGES

I came to France as a student for one year on the exchange program with my American university. At that time, I started to date a Frenchman. After several years of trying to stay and overstaying my tourist visa, I managed to get PACSed to a Frenchman with a lot of complications and even a harder time at the prefecture. I now hold a family carte de séjour for one year. The woman at the prefecture told me that I would get a two-year card upon renewing it. We are getting married just one month before the appointment to renew my card and I just learned that this card again would only be good for one year. I do not understand how this is possible. I though that marriage was stronger than PACS. I am sure that the prefecture gave me the wrong answer but they keep saying the same thing. That makes me very angry.

Blue Öyster Cult was the first studio album by the American hard rock band of the same name, released in January 1972. The album included the songs “Cities on Flame with Rock ’n’ Roll,” “Stairway to the Stars” and “Then Came the Last Days of May.”.

I have been listening to this band since I began high school over 40 years ago and I still enjoy their music just as much today.

The French presidential election has two rounds of votes, two weeks apart. The first round was held on April 23rd and the second will be held on May 7th. When I started drafting this column before the first round, I was looking at the polls, which were so close it was impossible to know who would make the second round (only the top two winners advance). It was even more impossible to tell who will be elected. Rarely has a French election been so unpredictable. News agencies said that the four major candidates are neck and neck, all within a margin of error of just 2% or less. The leader of the far right party and the leader of a new centrist grouping were expected to advance to the second round, which is what happened.

Even though I avoid expressing political views and try very hard not to allow them into my writing, I must say that electing Marine Le Pen, the far right leader, would be a severe blow to France and its people. So, for me, the title of that Blue Öyster Cult song, which I consider to be one of their best, illustrates the worst-case scenario in which she is elected on May 7th and chaos follows, with hordes sweeping through the cities. Of course, this bleak image probably does not accurately depict what would happen, but it does a great job of expressing my vision of how devastating her election would be to France, the country I serve and cherish despite my descriptions for the past 22 years of its flaws and shortcomings.

Surprisingly, though, this issue has some good news for many people in most of its sections. Life continues in France. There are only three holidays in May this year – May 1st, May 8th and May 25th, as one holiday that usually occurs in May will be on June 5th this year.

DRINKING TURKISH COFFEE IN PARIS 30 YEARS AGO
During my last year of law school I bought a studio in Paris with the help of my parents. Hidden in a courtyard, it was large enough that it became a popular place for my friends to gather. For most of that year, 1984, I hung out with many Lebanese people. It felt like I was making Turkish coffee from dawn to dusk for a lively and sometimes boisterous crowd. Each newcomer showing up was a good reason to make a fresh pot.

From 1975 to 1978 the civil war in Lebanon had raged. The capital, Beirut, was split in two, and there was heavy fighting. The UN sent a peace force in 1978, but this did not solve anything. American and French forces left the country after suffering severe losses in massive terrorist attacks in 1983.

Day after day, for months, I was immersed in talk of the convoluted Middle East and its indescribable intricacies. One day, two young men joking around found out that they had been on opposing sides on the front line in Beirut, probably facing each other in combat. That day I realized I had learned enough to know I could not fully comprehend what was happening in that part of the world, which is the cradle of Western civilization. Thirty-some years later this conviction has grown stronger.

THE PARIS TAXE D’HABITATION SURTAX IS NOT FOR TENANTS
A reader wonders whether the taxe d’habitation surtax will apply to tenants who declare their Paris apartment as a secondary residence.

All the research I have done, while waiting for the final decision from the Paris City Hall, indicates that tenants of secondary residences will not see their taxes raised.

The main thing to remember is that this policy was designed to force owners to either rent out unoccupied apartments or actually live in them. Renting a secondary residence puts people in the category of tenants, so they are the good guys, as it were, since French law favors tenants over landlords. Thus, for now, renting out a place long term is the right thing for a landlord to do. Maybe down the road, the officials will realize that the tenant is renting a secondary residence and, by their logic, preventing a family from living in Paris. If this happens, City Hall might change its views. But, knowing how deep-rooted the concept of the tenant as the good person is, I am sure it will be months, if not years, before that happens.

MORE MULTIYEAR CARTES DE SEJOUR ARE BECOMING AVAILABLE
The prefecture is continuing to extend the multiyear carte de séjour concept to other types of status. As I explain below in the Q&A on the difference between RSI and CIPAV, being self-employed carries a strong stigma. Therefore, I have been waiting to see if two- to four-year cartes de séjour would be issued for foreigners running a business in France.

I admit that I was skeptical, as I assumed that French culture and tradition would win – that the idea that a business’s results could plunge from one year to the next would be considered a good reason to deny renewal of the card. I was wrong, however, and I have discussed this issue more than once with civil servants at the Paris Prefecture near Notre Dame. One of my clients got a four-year renewal as a self-employed person in the profession libérale category. I am not sure yet of all the requirements to obtain it, nor if the same thing would happen for people in the categories of merchant (commerçant) or craftsperson (artisan). I will continue to keep you posted about this.

FRENCH INCOME TAX: TIME TO DECLARE AND PAY
Regarding the more mundane topic of income tax, I would like to remind everybody that the paper version of the 2016 income declaration must be filed in France by Wednesday, May 18th and the second partial income tax payment (deuxième tiers) is to be paid by May 17th (midnight, in both cases). The forms are available at www.impots.gouv.fr. It is possible to file your declaration on this website, provided it is not your first time. To do so, you need your tax ID number and some access codes.

Note that if you file online, the deadline is later. The schedule depends on your postal code:
1. départements 01 to 19 must file by midnight on May 23rd
2. départements 20 to 49 by May 30st
3. départements 50 or higher by June 6th

An important reminder: if you are a French fiscal resident (i.e. if you hold a carte de séjour or an immigration visa validated with an OFII stamp, and comply with the requirements), you must declare your worldwide income to the French authorities even if you have no income in France and do not have the right to work in France. There is no penalty for neglecting to file, but not meeting this obligation is illegal and can have consequences.

I just receive a critical piece of information: URSSAF will not invoice the former CMU (now called PUMA) until the end of 2017. In many ways this is really bad news since it means that people insured under PUMA will have gone two years without paying into the system while being covered. I am afraid the French administration will issue some large bills once they get around to it. Indeed, given back charging for the two previous years plus the current year, I hope people have been saving money for this or they will have a rude awakening!

You are a French fiscal resident if you:
1. Staying in France for 183 days in a calendar year, whether you have legal immigration status or not.
2. Having immediate family members who reside in France (a spouse and/or children).
3. Having a French employer.
4. Running a French business, even something like tutoring schoolchildren in English.

Current government-sponsored advertising campaigns call the paper form a thing of the past and say filing on paper is obsolete. For now, declaring electronically gives you an extension of a few weeks. I believe the next step will be additional fees for using the paper form, creating a financial incentive to go paperless.

OFFICE CLOSED JUST BEFORE SUMMER 
The office will be closed for less than two weeks starting Thursday, June 8th, reopening on Wednesday, June 21st. 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. This time I am leaving France and email will be the only way to reach me in my absence.

Best regards,

QUESTION

THE DIFFERENCE BETWEEN RSI AND CIPAV FOR THE SELF-EMPLOYED IN FRANCE

I have stumbled across some articles online that state that as a profession libérale, you either pay into RSI or CIPAV, but I have been paying both. Is this correct? It was my understanding that they are two separate entities: one for health and one for pension. Or is RAM covering me for health?
In any case, I paid something like 600€ to CIPAV last year and I just got a new bill from them demanding 2,400€ for 2017, four times as much as last year. Is this normal? How would they determine what I owe if I haven’t even declared my revenue yet? It just seems like quite a big jump and I have no idea what it is based on.

QUESTION

STUDENT IMMIGRATION STATUS – WHAT AM I ENTITLED TO?

I am planning on applying for a long-term student visa within the next month. As I understand, if I am granted the visa it will act as my residency permit and last for the three years of my bachelor’s degree.

My main concern has to do with my accommodation and opening a bank account. I have found a place close to the school, but they only rent it out for a maximum of one year. Do I have to find a new place to live every year? I am thinking of staying in a hotel for a while and then finding a place.

I have the funds to support myself, but I’m not sure how I would go about opening the bank account. Won’t they require some proof of residency on my part? How much cash am I allowed to bring with me? I suppose I could use online banking to pay for my hotel stay, but I still need cash to get around Paris. Also I was wondering if you had a list of things to avoid during the interview.

From Wikipedia: “Déjà Vu is the second album by Crosby, Stills & Nash, and their first in the quartet configuration of Crosby, Stills, Nash & Young. It was released in March 1970.” This French expression is common enough in English that the band named one of their albums after it.

Many people see the Brexit “leave” vote and the election of President Trump as a series in which the French presidential election could be the next event to come, with populist views winning votes and, in the case of France, a far-right president adopting isolationist policies and severely limiting immigration.

We know that recent polls have been relatively inaccurate and polling agencies are now careful to explain that the margin of error is substantial so the result of the election cannot be predicted. I believe the pollsters are going from one extreme to the other, but maybe that is not such a bad idea. The presidential campaign is now running full blast, with a debate, polls and media coverage, and almost daily findings of illegal conduct by prominent politicians. Feels like déjà vu of the American campaign.

Foreigners too often repeat the same mistakes again and again, thinking they are doing the right thing since it is what they have always done back home. In this month’s column, a non-EU citizen asserts to the prefecture that she has rights and should not be treated in such an unfriendly way being required to,go back there again and again, when in reality she is an undocumented alien and the way she is being treated is in accordance with her illegal stay in France. Another is convinced that since she has not paid for certain services, she is not entitled to them and is outraged as a result, although as it happens the French administration makes it possible to retain the right to services without paying for them for a while – even a long while.

The title Déjà Vu is a reminder that if you feel like a problem is coming up repeatedly, you may be doing something wrong. As a foreigner you will often be wrong, at least at first and possibly for quite some time.

DETAILS ON HOW FRENCH AND US PENSIONS WORK TOGETHER

Another reader comments, regarding the Q&A in February’s column regarding the Windfall Elimination Provision (WEP):

“The writer said: “I was, however, shocked to find out . . . my US benefits will be cut by 40% to 50% unless “vous est attribué dans le cadre de l’accord entre la France et les Etats-Unis” ’.

“The writer’s specific case may cause a reduction of 40% to 50% (or more), but the full story of the application and calculation of the WEP is more complicated. It is often misunderstood, but the TOTAL American Social Security benefit may NOT be reduced by a specific percentage. That is because while a French pension generally returns 50% of eligible earnings, the US calculation is ‘progressive.’

“After a person’s best 35 years of earnings are indexed for inflation, the lifetime average monthly wage is calculated. The pension paid on that figure is 90% of the first ‘bend point’/tranche, which in 2017 is $885. (So the pensioner gets 90% of $885 = $796.)

“To this is added 32% of the average lifetime monthly wage between $885 and $5336, and to this is added 15% of any amount above $5336. (There is a maximum pension because contributions are paid only up to a an earnings ceiling, just as in France.)

“This hints at the reason, sought by the writer, of why he is ‘penalized.’ The American calculation system is weighted toward people with a lifetime of low income so as to help assure they are not in poverty once they retire.

“If the worker has earnings unknown to Social Security, such as foreign employment, the calculation is distorted. The person may very well have had a high lifetime income, but the pension would be calculated as if he did not.

“The WEP therefore changes the percentage of return for the first bend point from 90% to 40%. In 2017, the return on the first bend point under the WEP would be $885 x 0.40 = $354 instead of $796. The maximum reduction is therefore $796 – $354 = $442. There is no reduction of amounts calculated for the 32% and 15 bend points.

“That’s the first thing. The second is that the WEP has a limit. The reduction cannot be more than 50% of the foreign pension. Again, this is to protect people with small pensions. So if your writer had a French pension equivalent to $700, the WEP reduction would be $350, not $442.

“The third condition says that anybody with 20 or more years of ‘substantial earnings’ (an amount defined annually) will have the WEP reduction lowered by 5% per year, such that a person with 30 years of substantial earnings in the US will have NO WEP reduction because of foreign earnings. This is not the case of your writer, who has 10 years.

“The fourth point is the most fun. The bilateral social security accords are called totalization agreements. They say that if a person does not have enough units to qualify for a pension in one country, he may use units from the other country. So if your writer had only nine years’ work in the US, where ten are required, he could ‘borrow’ four trimesters from his French employment and thus be eligible for a US pension. This is totalization.

“It is important that the foreign (e.g. French) credits add nothing to the AMOUNT of the US pension; they just make the person lacking units eligible for one.

“As for Americans, the agreement says that if totalization was needed to qualify for the French pension, then there will be no WEP reduction! THAT is probably the meaning of: ‘unless “[il] vous est attribué dans le cadre de l’accord entre la France et les Etats-Unis.” ’

“The agreement’s totalization provision must be invoked to avoid WEP. According to the CNAV, this will happen automatically if application for the French pension is made using the application (form SSA-2490) via the US Social Security website. To make certain of this, the issue should be discussed with the FBU officer at the US embassy.

“I know this has worked, although it doesn’t seem to make sense since only one quarter is needed to claim a French pension, but US Social Security explains: ‘Under French law, a worker can qualify for an old-age pension based on as little as one calendar quarter of contributions but the benefit amount is reduced for workers with less than 150-160 quarters (depending on year of birth). Under the agreement, France will compute an old-age pension based on French credits alone as well as a prorated benefit based on U.S. and French credits, and then pay whichever is greater.’

“On a related matter, Americans receiving US Social Security retirement benefits should know that their US or non-US spouse is usually entitled to his/her own retirement benefit, based upon the primary earner’s record, which is up to 50% of the primary worker’s benefit.

“This is also true for divorced spouse(s) for each marriage that lasted at least ten years and provided the spouse(s) has/have not remarried.

“The spouse(s) can also get a survivor benefit (réversion), which is 100% (unlike the French 54%) if the survivor waits until full retirement age, and is not means-tested. This applies to divorced spouses if the marriage lasted ten years. Unlike France, US Social Security does not pro-rate benefits among multiple spouses; each gets the survivor benefit.

“The WEP reduces a spouse benefit but does not reduce a survivor benefit!”

THERE IS A LIMIT TO A NOTAIRE’S PROFESSIONAL RESPONSIBILITY

I frequently find new precedents giving more responsibility to notaires and thus extending their professional responsibility and liability. However, a recent precedent puts a clear limit on how far a notaire needs to go to protect the interests of property buyers.

In 2008, a couple in the South of France bought a mazet or maset, a small rural building of a single room, in bonded masonry (which may or may not be covered with mortar) and roofed with tiles. Such structures are common in Languedoc, particularly in the departments of Gard, Ardèche and Hérault, where until the early 20^th century poor city dwellers used them as week-end houses.

During the course of the purchase procedure, the couple explained that they wanted to upgrade the mazet into a real house. Later they learned that the mazet was not considered a house to start with and therefore could not be used as a permanent dwelling, so their building permit request was denied. They sued both the seller and the notaire for not explaining that their plan was impossible to achieve.

The Cour de Cassation ruled against the couple, arguing in plain terms that you know what you are buying; for example, no one would buy a toolshed and decide to make it into a house. I am sure the notaire had told them that the property was zoned as farmland, which limited its usage. I can understand that foreigners who want to buy cute real estate on the Riviera end up being fooled since mazets look like tiny houses and are at least 100 years old.

For more information (in French), see http://sosconso.blog.lemonde.fr/2017/01/17/avant-dacheter-une-maison-pour-la-retaper-on-verifie-quon-en-aura-le-droit

BEING MARRIED AND CREATING A HOUSEHOLD FOR FISCAL PURPOSES

I have occasionally had to deal with cases where one spouse, often the wife, has settled in France and holds immigration status while the husband continues to work in the USA and lacks any immigration status in France. For the French resident spouse, obtaining a visa and later a carte de séjour is not much of a problem but getting a carte de résident is more complicated, since one must prove a minimum of integration and roots in France. Having a spouse who live outside of France without starting divorce proceedings indicates that ties with the USA are still strong, which can militate against the request. My last such client held a carte de séjour visiteur for ten years before she got the carte de résident.

On the fiscal side, the situation is even more interesting. Tax form 2042, which everybody fills out with their basic information, treats couples who live apart, without a legal separation, the same as divorced couples (although the husband can decide to become a French fiscal resident, since the rest of the family lives in France). When my client first told the French tax office that she was married and that her husband lived in the USA, the tax office considered her to be separated, which infuriated her since they are indeed married and are a strong couple. Nevertheless, she confirmed that her husband lived in the USA and had no ties with France except through her. Finally, she said, the tax office essentially gave up and accepted that she was happily married – but still taxed her as a single woman in France.

Some people do not care much how the administration labels them as long as it does not interfere with their life. I have had clients who pretty much stated, “They can decide what they want; it doesn’t bother me.” Others, like this woman, take the misrepresentation personally but do not want to change their situation. They are determined to set the record straight, even if it does not change anything in their life. I find it very interesting to see how different the reactions can be in this situation.

OFFICE TO BE CLOSED JUST BEFORE SUMMER

The office will close for less than two weeks starting on Thursday June 8^th, reopening on Wednesday June 21^st. 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. This time I am leaving France and email will truly be the only way to reach me while I am gone.

Best regards,

QUESTION

PROPER IMMIGRATION PROCEDURE FOR THE SPOUSE OF AN EU

I am an American citizen married to a Spanish citizen. We now live in Paris, where my husband is working. Although European law guarantees the right for me to stay with him and work here, I have experienced quite a lot of trouble with the local prefecture. I explained to the prefecture that Americans married to Europeans do not need visas to enter Europe. I even have letters from the UK and NY French embassies confirming this. It is also stated on the page of the French Ministry of Foreign Affairs (“Nationals exempt from the short-stay visa requirement under Council Regulation (EC) No 539/2001 of 15 March 2001 and holders of a residence permit for family members of Union citizens may travel to France without a visa and apply for a residence permit”), and on the page of the French Consulate in NYC (“Family members of a Union national who does not require a short-stay visa do not require an entry and stay visa, whatever the duration of their stay.”)
 
The Nanterre prefecture, however, gave me an appointment for my carte de séjour only for April 12th. This means that I will overrun the 90 days of my visa waiver stay. What should I do? Is it possible for me to go somewhere to extend it, or should I go in and out of the Schengen area (e.g. London)? I am afraid that it is much more difficult for me to go back and forth to the US.

QUESTION

I found this statement on a French administration website about the new rules for spouses of EU citizens. (The link is below.) I am interested to hear your interpretation of this:

“La demande de titre de séjour n’est obligatoire que si vous êtes ressortissant(e) d’un pays tiers à l’UE/EEE/Confédération suisse et que vous souhaitez exercer une activité professionnelle.

Si vous êtes membre de famille d’un(e) citoyen(ne) de l’UE/EEE/Confédération suisse, vous pourrez exercer toute activité professionnelle de votre choix, salariée ou non-salariée, sans avoir à demander de titre de séjour.

Si vous le demandez, vous pouvez recevoir un titre portant la mention « Carte de séjour de membre de la famille d’un citoyen de l’Union ».

http://accueil-etrangers.gouv.fr/demande-de-titre-de-sejour/vous-etes-ressortissant-e-de-l-ue/vous-etes-membre-de-famille-d-un/

QUESTION

IS IT NORMAL TO GET PUMA COVERAGE WITHOUT PAYING?

In your Dec-Jan newsletter you said you would be discussing the potential problem of URSSAF not billing holders of the titre mention visiteur for the premiums for PUMA in 2016 when they renew their titres at the prefecture. I have eagerly awaited your comments, but your Feb and March newsletters did not mention this.

We have been in the French health care system for several years and have been billed quarterly by URSSAF based on the income declared to CPAM. When the change was made from CMU to PUMA, CPAM indicated that our renewal (Sept 2015) was approved but they did not indicate what the premiums would be and they told me it was up to URSSAF to figure it out. URSSAF indicated that their procedures had not been worked out so they could not send a bill despite the fact that we declare our incomes and have an avis d’imposition. Articles have been written on how basically no premiums were charged in 2016 so the prefecture should be well aware that it was impossible to pay the premiums, as URSSAF could not bill. And the prefecture does not like people to not pay for assurance maladie.

Under PUMA you do not have to do any renewal paperwork; you stay enrolled until you tell them you no longer qualify, so we did not have to do any renewal paperwork in Sept 2016. We have had no problems using our cartes vitales and we have not received nor paid anything concerning premiums.

What has been your experience with this, and what problems, and answers, should we anticipate at the prefecture for our renewal?

From Wikipedia
Blow Out is a 1981 American neo noir thriller film written and directed by Brian De Palma, The film stars John Travolta as Jack Terry, a movie sound effects technician from Philadelphia who, while recording sounds for a low-budget slasher film, serendipitously captures audio evidence of an assassination involving a presidential hopeful.
How can a 1981 movie, the year Ronald Regan got elected president, be pertinent today? I wonder. The movie is about the recording of a sound lasting a few seconds that becomes evidence with long lasting effects. That recording shows the truth of what happened against the evidence of the scene of the car accident. Many high officials in the film try to suppress this evidence, they deny the very existence of this recording. They endlessly repeat the official truth.
36 years later, is this saying something about what is happening today? Will 2017 see a blow-up?
At a complete different level, it is clear that foreigners living in France do blow-up more often than they would like. It is clear that frustration fueled by incomprehension of what is going on, frustration that is going on the right way.
Regarding the lodging issue that so many foreigners complain about, one can see that the French people face about the same problem. Again opening a bank account should be easy in France but everyone who does not have an employee job is being looked at twice before being accepted.
As for the maze of the French administration, French people get lost in it too. It just happens that it is less often with smaller consequences.
So we all blow-up in our live, being foreigners just considerably increases the chance of happening.
 
SELF-EMPLOYED AND FINDING LODGING IN PARIS
One side issue of the harsher law regarding renting an apartment in Paris is the ever growing difficult to convince a landlord or an agency to rent to self-employed people.
I read an article in Le Monde where a 27 year old, self-employed, professional, earning more than 3,000€ monthly, and is faced with a systematic NO from everyone. He keeps his official address in the countryside with his parents and his tax registration, but he lives in Paris, survives between couch surfing, friends and so on.
The landlords and the agencies heighten their requirements of earning significantly more than three times the rent is not enough. The hierarchy has always been this but it has become worse, the best status is being an employee with an open-ended contract called CDI, contrat à durée indéterminée, next is the long fixed term employee contracts, for about a year at a time, then the students since the parents have the right to be guarantor. A different type of rental is when the employer rents for the expat employee.
If you do not have one of those profiles, the traditional French residential lease is out of reach. Foreigners have easy access to the short-term rentals, especially when the rental starts as the person gets out of the plane. It is more expensive and the apartments are fully furnished, which is a good thing when one arrives.
Even these people, end up being in a crush. Sooner than later, many become French fiscal residents and the landlord terminates the lease, as the lease is then securing a primary residence. It is at that time that the tenant obtains the full protection from French law and before this protection is enforceable, the lease is terminated. One client was told that the apartment would be put for sale and she did not have the first right of refusal, about six months after having moved in. In the meantime, she registered as a self-employed person, which includes a registration with the tax office.
One could wonder if acquiring this professional status did not trigger the so-called desire to sell the place.
I often have the impression that I am repeating this several times a year. At the same time, I read stories like this so often that I can assure you, I do not report most of them.
En savoir plus sur http://www.lemonde.fr/francaises-francais/article/2017/01/24/travailleur-independant-cherche-logement-decent-desesperement_5067944_4999913.html#M9M9Q22bLdvdDTpc.99
 
CHANGING BANKS IN FRANCE SHOULD BE NOW MUCH EASIER
Banking in France is a weird experience for a lot of reasons.
The one and most important one is having a bank account is pretty much a legal obligation since there are so many situations that demand the use of a bank account that the truth is that it is impossible to be settled inside French society without a bank account. CPAM and CAF only wire money to a bank account. Any payment over 1,000€, all the salaries, must be paid through a bank account, and I could go on like this. It has reached the point that if a person is refused by all the banks to open an account, maybe because his existing bank threw him out, then the Banque de France, the French Federal reserve then assigns this client to a bank without the possibility of saying no. This said, the bank then opens a savings account coming with an ATM card. So this is a rarely known aspect of French banking.
At the opposite end, the Branch Manager of a bank in France is personally criminally liable for money laundry and tax cheating done in his branch. This means that this professional and his staff are scared crazy to accept a new client unless a reliable person introduces him. So the testimony I get from my clients is that they get drilled so much more at the bank than at the prefecture. At the end the latter one seems to be a piece of cake compare to the other one. Of course the latest American legislation called FATCA is not helping the French banks to welcome the American clients. Since the prefecture demands to see the bank account statements for a reason or another, the foreigner can easily be caught between the rock and a hard place and maybe should think of this Banque de France assigned risk client procedure.
For the longest time, it was very difficult to change banks and therefore the competition in the quality of services as well as regarding the cost was non-existent. Throughout the years more and more payments are made automatically from the bank account, often in a monthly installment. So, in theory, changing banks is easy except that one has to remember the 20 or more payments and reimbursements that happen automatically on the account. Missing one and it triggers a default of payment, which can have some serious consequences. The worst is “interdit bancaire” which is being banned from having a normal banking service and be forced to use the Banque de France assigned risk client procedure.
Call it laziness or being scared of screwing-up, the bottom line is that less than 5% of people change banks every year.
This time, the new legislation is helping right on the dot. It forces the “new banker,” once the contract is signed, to open the new account to transfer everything, i.e., all those payments and reimbursements, salary payments and so on. The main reason why people do not change banks is 1. I do not know much about other countries but it feels like in France everybody is complaining about their bank, its awful service, its high fees, and the absence of reliable employees.
So, once the French administration communicates on this legislation, something is going to change and I am sure it will shake up French banking.
UFC-Que Choisir the consumer advocate NGO states that the next step should be that the same regulation as for the cellular phone industry, one keeps the same account number so it facilitates the transition completely going from one bank to the next. Indeed this legislation does not apply to the mortgaged loans, which limits its efficiency. This said, many clients have two accounts and the family account often has all those payments, and is not linked to this said loan.
We will see how effective it is. I will keep you informed, as banking in France has become a serious problem for many.
http://abonnes.lemonde.fr/economie/article/2017/02/06/le-changement-de-banque-simplifie_5075175_3234.html?xtmc=le_changement_de_banque_simplifie&xtcr=1
 
SHARP INCREASE IN LOCAL TAXES FOR PARISIAN SECONDARY DOMICILE
On the 30TH of January the Parisian City Council approved an increase on local taxes between 20% and 60%. Last November the Parliament approved a provision that allowed the cities a much wider flexibility to decide the rate of taxation for “taxe d’habitation” paid by the tenant and “taxe foncière” paid by the owner.
About ten years ago, a new vacant tax “taxe sur les logements vacants” was created to heavily tax owners who did not rent those properties nor were using them and therefore were not paying the “taxe d’habitation.”
This is not enough since owners now prefer stating that they are there a week at a time as a secondary domicile and pay the “taxe d’habitation”, which does not increase every year as the punitive vacant tax. This is a response to an increase of 43% of those residences in Paris, partially if not primary motivated by the very short-term rental industry, which existed before AirB&B but expanded considerably with it. Paris City Hall states that 107,000 apartments are secondary residence, which makes 7.5% of the global number of apartments. The city is losing its residents and losing its blue-collar businesses. An official stated:
“Taxer davantage les résidences secondaires incitera leurs propriétaires à les vendre ou à les louer à l’année, ce qui augmentera l’offre locative. Notre objectif est que ces logements bénéficient en priorité aux Parisiens.”
Heavy taxes on secondary residences should push owners to either sell or rent long term, which should increase the lodging for renters. Our goal is that the Parisians first benefit from the increase of the offer of these lodgings.
Also, and probably this should not be underestimated, the city is hoping to get an excess of 43 million euros.
En savoir plus sur http://www.lemonde.fr/argent/article/2017/01/25/a-paris-la-surtaxe-sur-les-residences-secondaires-va-passer-de-20-a-60_5068843_1657007.html#2PQtqHpTkjQjdct0.99
 
PLURIANNUELLE CARTES DE SEJOUR
I mentioned these cards already two times, since they were first introduced for the foreign students preparing a doctorate. Starting in November 2016, holders of the carte de séjour mention salarié, i.e., employee immigration status, as well as the mentioned vie privée et familiale, personal and family status, are now issued almost systematically at the time of the first renewal. I am not certain exactly how the duration of the card is decided. Based on the information I am getting, the employee carte de sejour seems to be four years when the private life is only two. There is a lot of misunderstanding regarding the nature of these cards as people often mistake them with the carte de résident, which is the equivalent to the American Green Card. The key difference here is that a carte de séjour is issued on a specific ground, and therefore it creates a lot of limits for many of them, mainly in terms of “right to work.” During a couple of years, and maybe more, people will get those long lasting cards when they are able to ask for a carte de résident a year or two later . The real issue here is that more and more people have what I call diverse careers, and not just one employee job. So specifically, a carte de séjour mention salarié holder can be prevented to launch a side consulting, or teaching yoga for several years.
I have no idea as the regulation just came about in November 2016 if it will be possible to ask for this carte de résident while the card is still valid and for a few more years. I have already been confronted with this situation several times, making what appears to be wonderful news, just the opposite, for several.
I raised another issue regarding the profession libérale, commerçant, if and when these cards could also be issued for several years. The answer “it might be possible” being put in the French context of distrust of the self-employed in general, my guess is that this is not going to happen for quite a while. As an example, the profession libérale carte de séjour holder at the Parisian prefecture will now have this request being reviewed by the office in charge of merchant and craftsman. This is not a good sign.
 
REDESIGNING MY WEBSITE
My website is being redesigned, mainly so as to use more recent software to update and manage it. This means there may be a couple of days when the site will not be online. I am sorry for the inconvenience, but we will do everything we can to keep this outage as short as possible. Indeed it should evolve as I am taking over the full control of the back office and being able to update it regularly now chating is possible on all the issues.
 
OFFICE CLOSED JUST BEFORE SUMMER
The office will close for less than two weeks starting on Thursday June 8th, reopening on Wednesday June 21st. 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. This time I am leaving France and email will truly be the only way to reach me then.
Best regards,

QUESTION

HOW TO PROVE FRENCH NATIONALITY?

I am a dual French-US citizen, born in the USA of a French father and an American mother. My father was born in France, and he and his parents were naturalized there in the 1920s. My wife and I have lived in the US and Costa Rica, and we will retire in France soon. I have my carte nationale d’identité and our livret de famille as proof of our marriage. My question is whether, for a normal existence in France, I need to apply for the certificat de nationalité française. If so, does submitting the request for verification entail a risk that I might lose my citizenship altogether?
I am concerned because the citizenship criteria have changed many times since the 1920s.Lorem ipsum dolor sit amet, consectetur adipiscing elit. Aenean diam dolor, accumsan sed rutrum vel, dapibus et leo.

QUESTION

CONSEQUENCES OF ASKING FOR IMMIGRATION STATUS WHEN
RE-ENTERING FRANCE

As an American I benefited from the young professional program. These last months I have been working hard on putting together a business plan to start a tiny catering – cooking school that is run in people’s homes. This solution pretty much avoids all the sanitary and business regulations since private individuals visit another private individual’s residence.
Last week I learned the disastrous news that my right to work as an employee on this exchange program will stop short a week before my carte de séjour expires. The prefecture is making a huge deal about it and I have been yelled at twice now by civil servants and told I cannot work during those days or I could lose my right to come back to France forever.
The procedure at DIRECCTE is quite long to obtain the employee right to work. Therefore, I am not sure I can get it before I leave in late March. Does it truly jeopardize my right to come back to France?

A cherry bomb is a spherically shaped firework. It is also a 1976 song by The Runaways. The all-female teen band did not last very long (1975-1978) but their rhythm/lead guitar player, Joan Jett, has managed to have a very long career.

Watching the demonstrations on January 21st all over the USA, I wondered if President Trump had not activated one too many cherry bombs.It would be unfair to former President Obama to state that it felt as though during his two terms things did not move. History will tell what his real achievements and failures were. But based on what I saw, aside from his inaugurations,his two terms did not bring massive demonstrations such as those seen on January 21st. The Black Lives Matter movement tried, and succeeded up to a point in getting people out in the streets marching. But, from what I could see, most of the country did not get involved. One could make the point that on January 21st it was mainly women marching; it felt like the women of mainstream America were demonstrating. One demonstration, even as massive as it was, does not at all indicate what the next four or maybe eight years will bring.

The Runaways were known for their forceful opposition to many views expressed in their time, especially about women. Time will tell if their spirit will continue to sweep the streets of American cities.

AUTO-ENTREPRENEUR “AND THE ISSUANCE OF THE” CARTE DE SÉJOUR
Laws and regulations should change as little as possible in order for the populace to have stability and reliability. Therefore, reforms and changes should occur infrequently and only in due time. They must be done sufficiently well so that they can last a long time. I believe this is true everywhere.

However, regarding the” auto-entrepreneur “fiscal status, the French administration has been caught between two opposite desires, which make it very difficult to form consistent policy. On the one hand, the status is very popular and growing numbers of people are signing up for it. On the other hand, employers and businesses abuse the status by outsourcing to these independent workers tasks that employees previously did. This means they escape the very protected status of the French employee. Uber is the perfect example of this, with drivers going on strikes as if they were normal employees and the government getting involved.

The latest change is that” auto-entrepreneur “status has been merged into a new one called” micro-entreprise. “It might sound like nothing more than a cosmetic name change with not much more to it. But for the French self-employed” carte de séjour “holder it makes a big difference, and for the better. To make it simple, as the French administration states, the” “micro-social” “aspect can be separated from the” “micro-fiscal.””

This demands an explanation: I had to ask three times in early January to make sure I understood the scope of this change.

The” micro-social “element is one of the best things about” auto-entrepreneur “status: the ability to declare the amount of sales monthly or quarterly and the associated social charges (which must be paid with every declaration), and, for those who choose to do so, the possibility to pay the income tax at the same time. For those who prefer the traditional way, income taxes can continue to be paid three times a year. This also means that the declaration requires just one payment, which is allocated to various taxes including health coverage and retirement by the French administration.

The” micro-fiscal “aspect means the law defines how much profit you have made based on recorded sales. This is another of the best parts of” auto-entrepreneur “status, mainly because even though you cannot claim business expenses, you can run your business with virtually no accounting, since all that counts is the money made.

Now, keep in mind that the prefecture takes a dim view of requests for a” carte de séjour “based on” auto-entrepreneur “status. The worst situation is to ask for professional self-employed status, or” profession libérale, “in which case the prefecture asks for documents that are impossible to obtain.

This latest change, however, means it is once again possible to benefit from the “micro-fiscal “aspect while turning down the” micro-social, “which was the stigma that” auto-entrepreneur “status had in the eyes of the prefecture. In short, by separating the two, it is once again possible to easily obtain a” carte de séjour “while being self-employed under the fiscal status of” MICRO BNC.”

MINORS IN FRANCE TRAVELING ABROAD
In an earlier column, I talked about the possibility of having a procedure for traveling minors reinstated sooner than later. French children will now once again have to have special permission, the” autorisation de sortie du territoire “or AST, to leave France without their parents. This had been terminated in 2012, since traveling in Europe had become increasingly easy, especially since the creation of the Schengen Area. Field trips outside France became very common, and children of parents from different European countries could also travel for vacations by themselves.

In about the past two years or so, though, the situation has changed and another priority has arisen: fighting terrorism and radicalization. Reinstating the obligation to ask the administration’s authorization for a minor to leave France is meant to prevent young people from going to the Middle East and joining ISIS. I understand and respect this decision, issued on November 2nd 2016, as it makes it a lot more difficult for such troubled teenagers to leave France.

At the end of October, some 1,860 minors in France had been identified as having been radicalized, 400 had left France to join ISIS and 19 had been identified as fighters.

The document needed for French minors to travel outside France is exactly the same as the one for traveling non-French children, whether alone or with their parents, have always needed to prove they are French residents.

The fact that this rule is now enforced for French children as well shows that if there was some leniency in the past for children traveling with their parents in and out of France, those days are now gone.

For more information (in French), see www.lemonde.fr/societe/article/2017/01/15/les-mineurs-devront-avoir-une-autorisation-de-sortie-du-territoire-pour-voyager_5062994_3224.html

FRENCH GIFTS TO CHILDREN
France, like many countries, allows parents to pass assets on to their children and sometimes grandchildren during their lifetime and pay little or no tax on the gift. But this right can conflict with the French rule of absolute equality between children of a given parent.

An initial tax waiver is allowed on a gift to a child of up to 100,000 euros every 15 years. The giver must be less than 80 years old to benefit from the exemption. For a gift to a grandchild, the maximum is 31,865 euros every 15 years.

This kind of gift is completely different from what is called in French a” don manuel “– roughly, a gift given “by hand.” This is the customary gift given for a birthday, Christmas or some other special occasion, such as a wedding, graduation or birth. Even a gift of money can fall into this category. The main distinction between gifts of assets and customary gifts is the value of the gift compared to the net worth and income of the giver; the relationship or ties between the two people are also considered.

To avoid trouble during the giver’s lifetime as well as when his or her estate is handled, The first kind of gift should be recorded with the tax office and, just as important, documented by a” notaire.” This brings us to the specifically French concept of absolute equality between siblings born of the same parent.

If all large donations are recorded, and customary giving is reasonably equal, handling the giver’s estate is quite simple. How much is the estate worth at the time of death? How much did each child receive? Any discrepancies are accounted for in the apportioning of the estate among the children.

Now, if gifts to children are not recorded and it is difficult to trace or even just obtain an estimate of the value at the time of giving, it may be virtually impossible to settle the estate because the” notaire “will never be able to ascertain if the split is fair and legal.

This is a recipe for a long and awful lawsuit between siblings if some are certain that there has been significant favoritism that cannot be quantified and therefore there is a strong belief that everything is unfair. This feeling can fuel endless court battles.

For foreigners, the simplest thing to do is make a French will stating that the applicable law is that of the country citizenship. This alleviates the impact of French law, though it does not guarantee an absence of lawsuits. Note that for those who have renounced their American citizenship and retain only French nationality, this solution is not possible.

For more information (in French), see www.lemonde.fr/argent/article/2016/07/02/comment-donner-sans-passer-par-la-case-impot_4962493_1657007.html
and www.lemonde.fr/famille/article/2015/11/30/le-don-non-declare-un-cadeau-empoisonne_4820652_1764986.html

IS HELPING UNDOCUMENTED ALIENS LEGAL IN FRANCE?
It can be very difficult for foreigners living in France to understand that undocumented aliens have rights conferred by the French state and enforced by the administration.

In the USA, the status of undocumented aliens was the topic of heated debates long before the last presidential election, and it is certainly an even hotter topic now.

I remember the first time my American wife watched undocumented aliens demonstrating in the streets of Paris with uniformed police protecting them during their march through the city. Her comment, as pertinent now as it was then, was, “Why are the police not arresting those people and deporting them, since they are in France illegally?”

A more recent example of this situation was the so-called jungle outside Calais. For years, the police were instructed to crack down on foreigners there and on the people helping them – but at the same time, the Ministry of Social Services was negotiating with the major nonprofits working there on how to make sure decent living conditions were provided.

Even more recent is the situation on the Italian-French border. The main roads on the Riviera are now closed to migrants, who therefore are going farther north seeking ways to enter France. This takes them into steep mountains similar to the Rockies, where the winter weather is brutal. In the Roya Valley, local people are getting organized to help immigrants stay alive, finding shelters and driving them on the difficult roads. They are not paid to do this; on the contrary, they spend their own money to help these people.

Since the beginning of the year, the police have been arresting people helping migrants and charging them with a felony, namely” aide à l’entrée, au séjour et à la circulation d’étrangers en situation irrégulière “(helping undocumented aliens enter, stay and travel in France). The charge is normally brought against criminal rings profiting from migrants.

At the same time, French law states that there is an obligation of aid, and failure to meet it is also a felony:”le fait pour quiconque s’abstient volontairement de porter à une personne en péril l’assistance que, sans risque pour lui ou pour les tiers, il pouvait lui prêter soit par son action personnelle, soit en provoquant un secours.” (willful refusal to help a person in danger when, at no risk to oneself or others, one could have helped personally or by calling for emergency assistance).

The police argue that if no help were being provided, migrants would go elsewhere so as to avoid certain death. The nonprofits and activists reply that the migrants are there and will die without help.

So far, in the few rulings issued by the Nice Criminal Court, those involved were found not guilty. But that is not the end of the story, as police continue to arrest and prosecute the Good Samaritans.

This situation has been on my mind: can I get in trouble by giving advice to undocumented aliens? When does someone become an undocumented alien? What about a person who lacks French ID for six months while an appeal is reviewed before getting the appointment to obtain the ID? Is such a person complying with the requirements to obtain legal status in France while waiting for documents to submit?

I am sure we will hear more about legal and illegal immigrants in France as the current French presidential campaign cranks into full gear.

REDESIGNING MY WEBSITE
Since my Christmas vacation starts soon and there is no January issue, during this time I plan on having my website redesigned, mainly so as to use more recent software to update and manage it. This means there may be a couple of days when the site will not be online, and I may have difficulty accessing my email. I am sorry for the inconvenience, but we will do everything we can to keep this outage as short as possible.

Best regards,

QUESTION

HOW TO PROVE FRENCH NATIONALITY?

I am a dual French-US citizen, born in the USA of a French father and an American mother. My father was born in France, and he and his parents were naturalized there in the 1920s. My wife and I have lived in the US and Costa Rica, and we will retire in France soon. I have my carte nationale d’identité and our livret de famille as proof of our marriage.  My question is whether, for a normal existence in France, I need to apply for the certificat de nationalité française. If so, does submitting the request for verification entail a risk that I might lose my citizenship altogether? 
I am concerned because the citizenship criteria have changed many times since the 1920s.

QUESTION

RECEIVING FRENCH AND AMERICAN PENSIONS AT THE SAME TIME

I approach my retirement at the tender age of 69. After working in the USA for approximately ten years, I have been working in France ever since. I decided to start receiving my US Social Security at the age of 66. I receive approximately 500 euros a month. I recently checked with CNAV about how much I could expect for my French retirement benefits. Although I won’t ever have all my semesters, I was pleased to find out that combined with my US benefits, I would be able to survive, after a fashion.I was, however, shocked to find out from the US Social Security advisers at the US Embassy that once I begin receiving my French retirement benefits, my US benefits will be cut by 40% to 50% unless “vous est attribué dans le cadre de l’accord entre la France et les Etats-Unis” is written on my French benefit statement. They sent me a copy of the Windfall Elimination Provision, which seems to say that the only way I could continue to receive the entire 500 euros from the US is if my French employers had deducted not only the French taxes but also US taxes from my French income. If I understand this correctly it seems to be quite unjust. I would assume that the 500 euros I receive from the US is based on the contributions that were deducted from my income when I worked there. I don’t understand why that would change if I hadn’t also been “double taxed” when I work in France. I hope that you will find this to be an interesting topic because I would love to hear what you think about it.