Christmas is around the corner, and my office will be open for less than three weeks before closing for the holidays on Friday, December 19th.

I would like to wish you all happy holidays. We can hope that 2026 will bring what we wish for, even though 2025 did not do so for probably more than half of the American population. I hope we all can find a way to sincerely exchange best wishes with each other, even though in some instances this might take a near miracle. There will always be worries and looming dangers. In some cases, the dangers are at people’s doorsteps, whether at home or at work. The 2026 mid-term elections can instill hope and fear simultaneously in the same person, leading to a wide range of emotions and a lot of uncertainty about the future. Nevertheless, I wish you all.

A MERRY CHRISTMAS AND A HAPPY NEW YEAR

Appetite for Destruction is the debut studio album by American band Guns N’ Roses, released on July 21, 1987. For the lyrics, I could have used the first song on the album “Welcome to the Jungle.” The situation in both of our countries is making less and less sense. Considering what is happening in the world, I knew that I was not going to choose a Christmas carol celebrating all the love floating around the Christmas tree found in everyone’s homes.

I still cannot reconcile myself with the fact that the leaders of these two countries are choosing, day in and day out, the best way to harm their constituents, the people living in these countries. If I started to make a list of examples, it would be close to endless.

I have to admit that an image stands out in all of this – the tearing down of the East Wing of the White House. This made a deep impact on me, perfectly epitomizing what is happening: leveling down everything in order to make it possible to build anew. I often wonder what the new thing, the new country they want to build, will be.

Closing this topic, I recall the Godzilla movies and other similar ones where monsters tear down buildings and destroy everything in their path.

I do not like this kind of destruction, and specifically the kind of Appetite for Destruction described above. I admit that I do really like the album and the following couple of releases by Guns N’Roses. For those who do not have it yet, it could be a good Christmas gift. I had to find something to lighten up the atmosphere on this issue, but it was a tough one!

ETIAS IS BACK IN THE NEWS – MORE DELAYS EXPECTED
This is what I wrote in the May 2025 issue:
In the last quarter of 2026, the European Commission plans to implement new border management systems, including the European Travel Information and Authorisation System (ETIAS).

ETIAS is a travel permit, not a visa.
The 30 member states of the enlarged Schengen area will require it for entry. It involves payment of a seven-euro fee, which will be charged to nationals of some 60 countries outside the European Union who are currently authorized to travel to countries in the enlarged Schengen area for up to 90 days without a visa. The fee will not be charged to people under 18 or over 70, or to family members of European citizens or third-country nationals who have the right to move freely within the European Union.

This fully electronic system, similar to the US Electronic System for Travel Authorization (ESTA), will reinforce checks on foreign travelers within the European Union, intended to detect potential threats. ETIAS will have to be applied for prior to travel and will be valid for three years or until the expiry of the travel document registered at the time of application.

The official European website still gives the last quarter of 2026 as the timeline for its final implementation.
https://etias.com/etias-requirements/
https://travel-europe.europa.eu/en/etias/about-etias/news-corner/revised-timeline-ees-and-etias

The media covering this issue state that it will probably come into force in 2027, most of them mentioning the month of April.
https://www.imidaily.com/europe/postponed-etias-travel-authorization-system-wont-become-mandatory-until-2027/#:~:text=From%20April%202027%2C%20the%20authorization,compulsory%20for%20all%20eligible%20travelers.

On the other hand, the EES was implemented on schedule. This is what I wrote in the October 2025 issue:
Starting on October 12, 2025, the European Union (EU) will begin rolling out the Entry/Exit System (EES), with full implementation by April 2026.

This new digital border management tool will replace traditional passport stamping with biometric records, transforming the way millions of eligible travelers experience border crossings.

The EES is a new digital border control system being rolled out across the EU starting in October 2025, with full implementation by April 2026. It replaces traditional passport stamping with a secure process that records biometric data, entry dates, and exit dates, making border checks more accurate and efficient for travelers.

It seems that nobody seems to be bothered by this procedure. I have not heard a single negative comment about it.

PRESIDENT TRUMP EXPRESSES CONCERNS ABOUT NIGERIAN CHRISTIANS
On November 2nd, the Le Monde website published an article stating:
“The President of the United States has placed Nigeria on the list of countries of ‘particular concern’ in terms of religious freedom, stating that ‘Christianity [there] faces an existential threat.’ These accusations have been denied by Abuja.”

“Le président des Etats-Unis a inscrit le Nigeria sur la liste des pays « particulièrement préoccupants » en matière de liberté religieuse, estimant que « le christianisme [y] est confronté à une menace existentielle ». Des accusations démenties par Abuja.”

A lot could be said about this statement and Trump’s decision. I am wondering if he is well-informed about the political situation in Nigeria that creates those massacres, or if he learned via the American media that a massacre occurred, and either way, wants to use it to score political points.

This is the explanation given by this French newspaper, which is the real one and has existed for decades:
“In the center of the country, deadly clashes between Fulani herders, who are mainly Muslim, and farmers, who are often Christian, are recurrent and are often presented as interreligious conflicts, when in fact they are generally rooted in competition for access to land.”

“Dans le centre du pays, les affrontements meurtriers entre les éleveurs peuls, principalement musulmans, et les agriculteurs, souvent chrétiens, sont récurrents et souvent présentés comme des conflits interreligieux, alors qu’ils trouvent en général leurs racines dans la compétition pour l’accès aux terres.”.

This is quite an accurate description of the situation. We knew well an American Christian missionary family living in that region, the Middle Belt, who fled about 15 years ago and moved back to the USA when they judged that the situation was untenable. Later, they moved to Kenya with the same missionary organization.

WIKIPEDIA

Across Nigeria, there are a series of disputes over arable land between Fulani herders and non-Fulani farmers. The conflicts have been especially prominent in the Middle Belt (North Central) since the return of democracy in 1999. More recently, they have deteriorated into attacks on farmers by Fulani herders.

Attacks have also taken place in Northwestern Nigeria against farmers who are mainly Hausa (almost entirely Muslim). Many Fulani communities, usually agricultural, have also been attacked and raided by Fulani bandits and other militias. The conflict has taken on religious and ethnic dimensions: many of the farmers are Christians of various ethnicities, while most of the herders are Muslim Fulani. Thousands of people have died since the attacks began. Sedentary farmers in rural communities are often the target of attacks because of their vulnerability. There are fears that the conflict will spread to other West African countries, but this has often been downplayed by governments in the region. Attacks on herders have also led them to retaliate by attacking other communities.

Background
Herder-farmer conflicts in Nigeria have deep roots and date back to pre-colonial times (before the 1900s). However, these conflicts have become far more severe in recent decades due to demographic pressure, climate change, and various other factors. During the British colonial era, herders and farmers would agree on a system called burti, in which specific migration routes were set up for herders, with mutual agreement among the farmers, herders, and local authorities. However, the burti, system collapsed during the 1970s, when farmers increasingly claimed ownership of lands along cattle migration paths, leading to an augmentation of conflicts. This is all that I wanted to say. I understand that my little voice does not carry much weight. I am happy that Le Monde, at the very least, gave the minimum information for people to understand the real nature of this conflict.
https://www.lemonde.fr/international/article/2025/11/02/donald-trump-menace-le-nigeria-d-une-intervention-militaire-en-raison-des-meurtres-de-chretiens_6650895_3210.html

THE REALITY CONCERNING THE COST OF FRENCH PUBLIC HEALTH COVERAGE
I have read a lot about this topic. A few things really angered me, among them the idea that France is targeting American citizens, going after them because they are accused of cheating.

I would like to explain how we ended up here, with this being discussed in the French Assemblée Nationale. The starting point was the creation of the CMU in the year 2000. Public health coverage was made available for all legal residents of France, and was therefore no longer linked to working in France. This created the specific status called CMU for destitute people, for foreigners who did not work in France, many of them were and are receiving foreign retirement. At that time, these foreigners were submitting two income declarations: one for the tax office and one for URSSAF, so that the contribution towards their health coverage could be calculated. The system was working very well because each office was handling its own calculations. I even knew people who were only declaring their income to URSSAF, and this was not creating problems, as the two offices were not in contact with each other or sharing information. The reality is that these two, URSSAF and the tax office, had distrusted each other for decades!

In 2016, the system changed radically. Coverage was now specifically identified by the acronym PUMa (Protection Universelle Maladie), with just one declaration being made to the tax authorities. President Macron personally insisted that URSSAF finally accept information coming from the tax office. By the way, this shows how deep the distrust had been between the two! In the midst of these changes, the way to calculate contributions was altered, which I consider to have been an error. Foreign retirement income was taken out of the calculation.

In the expatriate community, the vast majority of visiteur immigration status holders are retired. Some of them live on Social Security, pensions, and other retirement accounts. The insane consequence is that they do not pay anything into the French social system, or else a minuscule amount. This makes no economic sense: given their age, they tend to have more medical problems, and their coverage costs a lot of money compared to the rest of the population.

The current discussion among elected officials, therefore, concerns how to fix this situation. A way needs to be found that is fair to the system, with people making contributions while bearing in mind that they live on a fixed income, and that their contribution should be calculated differently as a result. The normal calculation is about 6.5% of the income used for the calculation.

It is obvious that there is no desire here to go after American citizens, nor to punish the visiteur immigration status holders. The French administration made a mistake, and it took close to ten years to become aware of it.

MY READER EXPLAINS

A very faithful reader of mine who is highly knowledgeable on the subject sent this to me:
“They are targeting – rightfully so – the “visiteur” immigration status holders. It happens that a lot of them are North Americans and therefore Artificial intelligence repeatedly claims there is no publication by France of the number of visiteur visas accorded by nationality. I have nonetheless located the attached report, which does give such figures, though not in all the detail desired. The table says that 288,049 longue durée visas were granted in 2024. Of these, 33,694 were visitor visas (note also that visiteurs represent about 2/3 of VLS (visas de long séjour) accorded for various reasons). The US obtained 6% of the VLS: 16,782 visas, according to the.

The result is that 3,710 Americans receive the VLS marked visiteur each year, in addition to those already in France who will be affected by Amendment 1751. It seems that the British have about 5,300 visitor visas. Together, the US and UK represent around 9,000 VLS in the visiteur category.

THE FRENCH BANKS’ LENIENCY REGARDING OVERDRAFTS IS OVER
Previously, banks had been giving clients the right to go negative without incurring major problems. For a very long time, including when I was a young adult, this was an informal agreement. This had some advantages, but it also had a significant drawback, in that the banker could cancel this leniency when he got scared by the situation! Before this new legislation, clients knew the limits concerning their accounts and could be charged a high interest rate if they went negative. If this scenario became more or less permanent, there could be consequences depending on the situation.

Applying a new European regulation, this is no longer possible. The bank must sign a loan agreement with the client, fixing its terms and conditions. On paper, this is good news, but bad news in reality. Many such clients cannot qualify for such a loan, as the French banking system is asking for guarantees under French law. As a result, the poorest clients will find their financial situations even more difficult, whereas the government will be happy that they have protected people from paying too much interest and falling into debt and then bankruptcy. This is a very honorable intention. The reality of poor clients, however, is that some, if not most of them, rather than being forced to make heartbreaking decisions involving children, decide it may be worth paying high interest the following month in return for still being able to put food on the table and paying rent!

The rules governing bank overdraft facilities will be tightened in November 2026, requiring banks to assess customers’ creditworthiness and ensure that they are able to repay any loans, as is the case with consumer credit.

The order amending the regulations concerning consumer credit is a transposition of the European directive on consumer credit agreements (CCD2), which will come into force on November 20, 2026.

However, overdraft facilities granted before November 2026 will not be affected by the new consumer credit regime.
https://www.lemonde.fr/argent/article/2025/10/29/des-decouverts-bancaires-plus-difficiles-a-obtenir-a-partir-de-novembre-2026_6650181_1657007.html

THERE WILL BE FRENCH ELECTIONS ON MARCH 15 AND 22
These are called “élections municipales” to choose the mayor and elected officials who will be governing towns from town halls.

Unlike the USA, France has few elections organized by the government. The upcoming one concerns the lowest level of representation. The current development is that mayors are becoming increasingly popular and are appreciated by their electorate. In the midst of the global loss of credibility among politicians, people mainly like mayors because their actions are immediately visible, giving the impression that votes count. The French media is already publishing polls regarding the main cities, including Paris.

At a time when traditionally strong political parties have lost support, and the two parties most strongly represented constitute the extreme end of each side of the political spectrum, it is difficult to anticipate the result. The situation in Paris illustrates this quite well. The Socialist Party, leading a liberal coalition, has been in charge of the city since March 25th, 2001. As of today, the identity of their candidate is still unknown, and the different factions are incapable of agreeing on who should lead the campaign and become the next mayor. The conservative side seems to have made its choice: Ms. Rachida Dati, the current mayor of the 7th arrondissement. So, depending on the polls, her chances of victory would appear to lie between possible and probable. This having been said, she is under criminal investigation for some serious felonies, and could be stripped of her right to be elected.

This, for me, illustrates the deplorable condition of French politics.

THE SHIP STUDIO IS AVAILABLE FOR RENTAL IN FEBRUARY 2026
The SHIP studio is currently available on February 1st. I am finally getting a lot more requests and have had to refuse a few lately as it was already rented. When people contact me about renting it, I send them to the website. I hope it shows how cozy the accommodations are. The monthly rent of 1,400€ is all-inclusive. While I continue to favor rentals lasting between two and six months, under certain conditions I have accepted one-month rentals.
https://www.jeantaquet.com/home-in-paris

OFFICE CLOSED FOR CHRISTMAS VACATION
The office will be closed for three weeks over the Christmas vacation, from the evening of Friday, December 19, to the morning of Monday, January 5. As always, I will be reachable by email for emergencies and important matters. The service I offer of receiving mail for clients will continue while the office is closed, and Sarah or I will honor prefecture meetings already scheduled, as well as a few other engagements. Like last year, I should be away from the office for most of the time, but I will stay in France.

Best regards,

QUESTION

TVA/VAT AND AUTOENTREPENEUR STATUS

I changed to self-employed after being a visiteur for a few years. As an auto-entrepreneur making around 30,000€ every year, as a biochemist consultant, I manage every time to stay below the TVA limit. Recently, I have been following very closely the proposed changes regarding the amount of revenue I earn before I need to charge TVA. Throughout the year, the media has reported that the changes will and then will not be implemented as often as France changes prime ministers. As of 6 November, the latest news report suggests that the change is now completely off the table. At the same time, the proposed budget is lowering the limit insanely, such I would be affected. What is the reality, please, as this is totally contradictory? This is my source of information.
https://www.presse-citron.net/tva-auto-entrepreneurs-seuil-25-000-suppression-journal-officiel/

QUESTION

CONCERNS REGARDING FRENCH TESTS FOR OLDER PEOPLE

I am 72, and I have renewed my visa for over ten years. I cannot stand what is happening in my country. I am now ashamed to say that I am American. So now I am planning to apply for French citizenship in January. In your November 2025 issue, you stated in your newsletter: “People aged 65 and older will not need to take the test or the new French language exam.” Is this only applicable for residency permit applicants or also for naturalization applicants?

Hear the drums echoing tonight
But she hears only whispers of some quiet conversation
She’s comin’ in, 12:30 flight
Her moonlit wings reflect the stars that guide me towards salvation
I stopped an old man along the way
Hopin’ to find some old forgotten words or ancient melodies
He turned to me as if to say
“Hurry, boy, it’s waiting there for you” 
It’s gonna take a lot to drag me away from you
There’s nothin’ that a hundred men or more could ever do
I bless the rains down in Africa
Gonna take some time to do the things we never had, ooh-hoo
The wild dogs cry out in the night
As they grow restless longing for some solitary company
I know that I must do what’s right
Sure as Kilimanjaro rises like Olympus above the Serengeti
I seek to cure what’s deep inside
Frightened of this thing that I’ve become
It’s gonna take a lot to drag me away from you
There’s nothin’ that a hundred men or more could ever do
I bless the rains down in Africa
Gonna take some time to do the things we never had, ooh-hoo
Hurry, boy, she’s waiting there for you
It’s gonna take a lot to drag me away from you
There’s nothin’ that a hundred men or more could ever do
I bless the rains down in Africa
I bless the rains down in Africa (I bless the rains) 
I bless the rains down in Africa (I bless the rains) 
I bless the rains down in Africa
I bless the rains down in Africa (ooh, I’m gonna take the time) 
Gonna take some time to do the things we never had, ooh-hoo

WIKIPEDIA

Africa is a song by American rock band Toto, the tenth and final track on their fourth studio album Toto IV (1982). It was the second single from the album, released in Europe in June 1982 and the third in the United States in October 1982. …

In 2015, [co-writer David] Paich explained that the song is about a man’s love of a continent, Africa, rather than just a personal romance. He based the lyrics on a late-night documentary with depictions of African plight and suffering. The viewing experience made a lasting impact on Paich: “It both moved and appalled me, and the pictures just wouldn’t leave my head. I tried to imagine how I’d feel about it if I was there and what I’d do.”

Toto is not one of my favorite bands, but I listen to their music occasionally, as I find it pleasant to hear.

The African continent draws little attention unless there is a war, a huge natural disaster, President Obama having a Kenyan father, or the like – in short, something the Western media can talk about without losing its audience. In the Western media and people’s perceptions, the continent is associated with the world’s worst calamities. Of course, Africa is much more than that. For instance, the Nigerian movie industry has grown so much that it is now known as Nollywood and is the world’s second-largest film industry in terms of output, after that of India. This is a powerful statement when one thinks of the clout of the American movie industry and the glamour of Hollywood.

In the 1970s, there arose in the USA the Black Pride and Black Is Beautiful movements. During this time, several prominent entertainers in the Black community, including Nina Simone and later Sweet Honey in the Rock, researched and unveiled their African roots. Africanism has never become mainstream, despite the success of movies including Out of Africa, Cry Freedom, and Blood Diamond. The recent death of Jane Goodall put the African continent in the news for a few days. Trevor Noah presents a lot of the complexity of South Africa as a country just through who he is.

So, this month, I am showing my African side.

HOW THE NIGERIAN CIVIL WAR OF 1967-70 AFFECTED THE WORLD
I have been an active member of the African Fellowship at the American Church in Paris for over 20 years, as I got involved at about the time it was created. Several of my projects as a militant have been linked to the African continent. When my son was a teenager, he made trips to three different countries (Cameroon, Gabon, Ghana) before the age of 18. I have a version of my column with a section describing my volunteer work and my involvement with different communities, different NGOs, and other non-profits.

I reported this to the congregation in my July 2025 issue:
African Fellowship
On June 22nd, the ACP held a “town hall” meeting on Zoom for members and others who attend the church to talk about how they saw the church and their feelings about this. As usual, I did not follow the guidelines scrupulously. I preferred focusing on what I consider one of the best achievements, as well as one of the weakest points, of the African Fellowship.

Nigerians represent at least 50% of the African Fellowship membership. My intervention on June 22nd was intended to praise the success of the African Fellowship regarding diversity and inclusion. Since the recent history of Nigeria appears to be totally unknown to the church leadership, I needed to explain once again what happened during the Biafran War.

WIKIPEDIA

“The Nigerian Civil War (6 July 1967 – 15 January 1970), also known as the Biafran War, Nigeria-Biafra War, or Biafra War, was fought between Nigeria and the Republic of Biafra, a secessionist state which had declared its independence from Nigeria in 1967. ….

“Within a year, Nigerian government troops surrounded Biafra and captured coastal oil facilities and the city of Port Harcourt. A blockade was imposed as a deliberate policy during the ensuing stalemate, which led to the mass starvation of Biafran civilians. During the 2+1⁄2 years of the war, there were about 100,000 overall military casualties, while between 500,000 and 2 million Biafran civilians died of starvation.”

Most of the Nigerian members of our fellowship, or their parents, personally lived through that war. The memory of this conflict is raw in the country and in the fellowship. The African Fellowship deserves considerable praise for prospering despite some members having reason to distrust others. I challenged the fellowship to continue on this path and make it possible to have Christian love throughout the fellowship, overcoming the wounds of the past.

A READER COMMENTS
One of my readers, who learned that I had written this account, asked to receive some past issues. Shortly thereafter, this reader sent me the following statement:
“Thank you for this. I personally lived through the Biafran War… My father played a pivotal role during that war. He was the controller of the Uli Airport… the only operational airport in Biafra… When Ojukwu knew that Biafra was going to surrender in a few days, he told my father to send all his 9 nine children and my mom out of the country… He was worried that the Nigerian rebels would rape his 7 daughters and my mom… So we flew out of Biafra one night in a cargo plane and landed in Gabon where I lived in Libreville for 9 months… before returning to Nigeria…”

I share this reader’s statement, along with the excerpt from my July 2025 issue, to illustrate that most conflicts in the world have their origins in the past, sometimes several centuries or millennia ago. The analysis of the current events in the media rarely gets a sufficient historical perspective in Western countries. This is more prevalent in the USA than in Europe. There is one significant exception. Right now, the rise and fall of Nazism is mentioned in several media venues, and often the discussion only concerns the last thirty years or so. Now, in some specific situations and in some parts of Europe, the discussion can go back to the turn of the 20th century. An American visiting the beaches of Normandy can vividly experience firsthand the fervor of the people living there. In Asia and Africa, collective memories extend far into the past and still affect people’s lives. But much media coverage is still focused on what is happening today, and commentators analyze situations based on current events and the latest news. Right now, it feels like there are wars everywhere, fights across borders for no apparent reason, along with so-called spontaneous insurrections and civil wars. In some of those countries, going back four or five centuries would show the reasons why there is a war or an insurrection. I still do not understand why the Balfour declaration is not mentioned when talking about the Middle East, and similarly, how the British involvement is forgotten in the creation of Saudi Arabia, through Lawrence of Arabia, who helped the Saud family.

Choosing to write about Nigeria enables me to illustrate that conflicts and wars have ancient roots, such as a civil war that took place almost 60 years ago. That way, I do not have to choose among the current conflicts.

One last bit of information shows what a huge impact the Nigerian conflict had then, and still has now.

WIKIPEDIA

“Bernard Kouchner (born 1 November 1939) is a French politician and doctor. He is the co-founder of Médecins Sans Frontières and Médecins du Monde. …

Kouchner worked as a physician for the Red Cross in Biafra in 1968 (during the Nigerian Civil War). His experience as a physician for the Red Cross led him to co-found Médecins Sans Frontières (Doctors Without Borders) in 1971, and then, due to a conflict of opinion with MSF chairman Claude Malhuret, he establishedDoctors of the World (‘Médecins du Monde’) in 1980.”

Because of a Red Cross policy prohibiting aid provision against a government’s will, Kouchner quit the Red Cross to create Médecins Sans Frontières, whose purpose was to provide help anywhere, anytime, with or without government agreement, thus skirting such limitations. The operating modes of both Médecins Sans Frontières and Médecins du Monde include being able to clandestinely enter the country or region where their help is needed. Today, the “French Doctors” organizations are known worldwide.

Some may wonder what this has to do with today’s news, but I make the connection to one of the most talked-about current topics. One of the two organizations, Médecins du Monde, has never left the Gaza Strip, being faithful to its oath.

NEW REQUIREMENTS FROM THE FRENCH BANKING INDUSTRY
Since October 9, a new regulation has been implemented by the banking system that is really good for consumers and the public in general.

Here is what has changed: When you make a single SEPA transfer (standard or instant) or add/change a beneficiary, there is an automatic check in real time with the beneficiary’s bank to ensure that the IBAN and beneficiary name you have entered match. If a discrepancy is detected, you will be notified and can then decide whether or not to confirm your transfer.

I have a lot of accounts registered, and I wire money to many different people and companies, as I run four businesses. For years now, I have usually added some information or a name to the exact title of the account to help keep them straight. For example, a person has one account for reimbursement, for paying fees, and for personal reasons.

Thus, I now get several messages a day asking me if I really want to proceed with this transfer because it looks suspicious and could be fraudulent. It is irritating at times, but it is for a good cause, considering the amount of money lost through scam transfers.

A NEW CIVICS EXAM FOR FOREIGNERS AS OF JANUARY 1, 2026
This latest development is a continuation of the policy to make it more difficult to obtain the best types of immigration status, including naturalization. In theory, no one can object to ensuring that applicants speak some French and, after a few years, know the basics of the French administration and government. This is a talking point of the so-called “French government,” but I believe it is a lie. It is obvious that the new requirements favor people with a certain education level who have the time to read newspapers and follow current events – i.e., white-collar workers at a minimum of mid-management level. People working in construction, sales, retail, or as a cleaner or child minder will find it hard to pass this kind of test.

The test will be required to obtain a several-year carte de séjour or a carte de résident. But it is likely to result in chaos. Already, the renewal procedure for a one-year immigration status is becoming risky, as the procedure may last more than a year, and therefore, the card expires before it is given to the applicant. This almost always results in job loss, scholastic opportunities, and so on, because people cannot prove that they are in France legally, even though, under French law, they are. But this is much less likely to happen to those holding a four-year or even a two-year carte de séjour. I see this requirement as a deliberate intent to make it harder for blue-collar workers and poor people to stay in France. The test increases the chances that these applicants lose their jobs or their student status, and thereby, no longer fulfill the requirements to have residency status. Then they are expelled.

I have translated sections of a Le Monde article about the test, detailing what is supposed to happen. One last comment: given the current political situation, I am not sure the French administration will be able to introduce this new policy on time, although the government insists it will do so. We will see. People aged 65 and older will not need to take the test or the new French language exam.

TRANSLATION

Forty questions, one point per correct answer, and a score of 80% required to pass. Starting January 1, 2026, applicants for naturalization will take a “civics exam” lasting a maximum of 45 minutes, designed to test their knowledge of French history, culture, and society. This will also be the case for foreigners applying for a residence permit or a multi-year residence card.

The exam will take the form of a multiple-choice questionnaire, the details of which were finalized by decree on Friday, October 10 and published in the official journal on October 12, but went relatively unnoticed in the tumultuous political context of that weekend.

Specifically, in this new exam, naturalization candidates will be asked 40 questions on their knowledge or situational awareness, covering five topics:

• the principles and values of the Republic (eleven questions)
• rights and duties (eleven questions)
• history, geography, and culture (eight questions)
• the institutional and political system (six questions)
• life in French society (four questions)

www.lemonde.fr/politique/article/2025/10/15/les-modalites-du-nouvel-examen-civique-pour-les-etrangers-fixees-par-bruno-retailleau-juste-avant-son-depart_6646939_823448.html

A CIVIL DISCOURSE IN 1983 IN PARIS AMID A DIVERSE CROWD

WIKIPEDIA
“The Palestinian keffiyeh is a distinctly patterned black-and-white keffiyeh. White keffiyehs had been traditionally worn by Palestinian peasants and Bedouins to protect from the sun when Palestine was part of the Ottoman Empire. Its use as a symbol of Palestinian nationalism and resistance dates back to the 1936-1939 Arab revolt in Palestine, which saw its wider use by more sections of Palestinian society.”

In 1983, an American woman in Paris wore an authentic keffiyeh from a Palestinian family. Each family has a distinctive pattern, like the Scottish tartan of each clan. A North African French woman in the gathering, at a student café near the Sorbonne University, was intrigued by this and asked how an American could wear a true family keffiyeh, since nearly all keffiyehs worn in Western countries are mass-produced and do not belong to particular families.

Her question started an interesting discussion; her curiosity was caring and well-intended. How the American had obtained it was an endearing story. The vehement reactions I see today about people wearing keffiyehs make me think of that discussion 40 years ago. I do not think such a nice and caring discussion could take place today. For one thing, few people, if any, in Western countries who are not Palestinian can differentiate a traditional keffiyeh from mass-produced ones.

Christian Palestinians are almost never part of the discussion. Before 1948, they made up 12.5% of the population of historic Palestine. Today, they account for about 1.2% in historic Palestine and 1% in the post-1967 occupied Palestinian territories. Remember, the cities of Nazareth and Bethlehem are governed by the Palestinian Authority. Christian Palestinian families also have their own keffiyeh patterns.

I QUIT, BUT I KEEP THE JOB – THE FRENCH GOVERNMENT M.O.
French Prime Minister Sébastien Lecornu resigned on October 6, stating that he could not accomplish his mission in the current circumstances, which mainly involved the possibility of getting the annual budget voted on by a majority. He was called back to be the prime minister again on October 10. In those few days, the situation had not changed, so his chances of success had not changed either. How much more ridiculous can French politics be? We can trust the French president to go even lower than that!

THE NEW SICK LEAVE PROCEDURE
This new procedure is the result of a combination of French law, which favors employees, and the social system offering free healthcare and paid sick leave.

The reality of what many employees endure is such that sick leave is usually legitimate, at least at first. What is at stake here is when it starts and how some employees game the system.

The legal underpinning of this situation is a conjunction of two things. The French legal definition of being an employee is to be a subordinate; the law and precedent always cite le lien de subordination. At the same time, to dismiss an employee, the employer must prove a cause strictly defined by law and precedent. That is why a new way of dismissing an employee was recently created, called rupture conventionnelle, in which the employer and employee can sign an agreement stating that the dismissal is occurring without citing a legal cause.

Thus, the starting point of the sick leave situation is that an employee does not have much room to contest the employer’s authority before being in violation of the subordinate status. The alternative is to go on sick leave, which gives some leverage over the employer because an employee on sick leave cannot be easily fired.

The government had a choice: either address the working conditions of employees in France, or make it more difficult to get sick leave. It chose the latter.

Among other things, the new policy affects physicians: their decision to approve sick leave is now to be scrutinized to make sure it is really medically based and not being used as a bargaining tool by the employee. The main issue is burnout, which generally happens when the workload is excessive and the working conditions are miserable. Ideally, doctors should help people with their medical conditions and address situations so there is less burnout in the workforce. I have not heard much regarding this side of the issue, only about reducing so-called abuses.

Below is my translation of the government’s guidelines on this change.

Sick leave requires a new mandatory paper form
Since July 1, 2025, a new secure paper sick leave form has been mandatory when it is not possible to submit it electronically, particularly during a home visit.

Since September 1, 2025, all old paper forms have been rejected by the French national health insurance system. Patients will therefore need to obtain the correct document from their doctor. Insured persons are advised to check that they have the new secure Cerfa form. Scans and photocopies are not valid.

The employee must send sections 1 and 2 to the CPAM within 48 hours and section 3 to the employer (or to France Travail if the patient is unemployed).

This new measure aims to strengthen the fight against sick leave fraud, which has risen sharply in recent years.

THE SHIP STUDIO IS AVAILABLE FOR RENTAL IN FEBRUARY 2026
The SHIP studio is currently available on February 1st. I am finally getting a lot more requests and have had to refuse a few lately as it was already rented. When people contact me about renting it, I send them to the website. I hope it shows how cozy the accommodations are. The monthly rent of 1,400€ is all-inclusive. While I continue to favor rentals lasting between two and six months, under certain conditions I have accepted one-month rentals.
https://www.jeantaquet.com/home-in-paris

OFFICE CLOSED FOR CHRISTMAS VACATION
The office will be closed for three weeks over the Christmas vacation, from the evening of Friday, December 19, to the morning of Monday, January 5. As always, I will be reachable by email for emergencies and important matters. The service I offer of receiving mail for clients will continue while the office is closed, and Sarah or I will honor prefecture meetings already scheduled, as well as a few other engagements. Like last year, I should be away from the office for most of the time, but I will stay in France.

Best regards,

QUESTION

CAN I SELL MY APARTMENT WHILE THERE IS A DISPUTE REGARDING THE CONDO CHARGES?

I bought my first chambre de bonne, i.e., a maid’s room in the 7th, about 30 years ago. I bought the second one, which was next to the first one, 20 years ago. The same year, I got written approval from the syndic and the copropriété during a general meeting to join the two rooms.
About ten years ago, the copropriété underwent an extensive update to its by-laws called Règlements de Copropriété. It was then that the problem was discovered. One outcome was that those maids’ rooms were assigned the exact ratio linked to their measurements, called the tantièmes. They assigned me a new lot number and officially recognized the creation of a new lodging from the joining of those two rooms.
It took me a couple of years to notice that the syndic bills showed that I was being charged for my newly created lot, plus another one! My insistence to clear this up has been ongoing since 2017! So I refused to pay for this extra lot. Consequently, this unpaid balance has been growing, even showing now that I owe thousands of euros. The incorrectly assigned lot is about five doors down the hall and is much bigger than either of the two I purchased.Since I have now moved permanently to France, I wish to sell this apartment to buy a place better suited to my needs. I refused to pay those extra charges. My notaire told me that this is not possible, I must pay them. The syndic issues a document called l’état daté that details all the amounts that you owe and that they owe you. How can I get out of this situation? There is no way I will pay this money! If needed, I will take everybody to court! I know who owns the litigious maid’s room!

QUESTION

BEING INSURED BY ASSURANCE MALADIE AND A PRIVATE POLICY

The lawyer helping with my French immigration procedure, starting with the visa and stopping with the first renewal, included registering for the carte vitale in the package. To get the visa, I needed a private insurance policy. For the renewal, the lawyer asked me to renew it even though we had a request pending with CPAM. A few weeks ago, I got the form for getting the carte vitale. I asked the lawyer if I needed those two coverages, and I never got an answer. So I asked the insurance company what I should do. They answered that the policy will go to its term, and there was no way I would get a refund. They even said that I could not stop their coverage because my visa and its renewal were based on that policy. This policy is very expensive as I have some medical conditions. I heard that the public coverage can be free of charge. This is hard to believe. I would love to pay less if it is legal to do it. Also, my French doctors keep saying to me that my condition would be fully covered, they say 100%. I cannot make any sense of this.Is the insurance company telling the truth? Would I have limited coverage with the public system?

WIKIPEDIA

Misery is a 1990 American psychological horror thriller film directed by Rob Reiner from a screenplay by William Goldman. It is based on Stephen King’s 1987 novel and stars James Caan as famed novelist Paul Sheldon, who is held captive by Annie Wilkes (Kathy Bates), an obsessive fan. ….

Sheldon writes Victorian romance novels featuring a character named Misery Chastain. Though the books are profitable, Paul despises the series and wishes to focus on writing more serious literature. He has just left the hotel in Silver Creek, Colorado, where he completed a manuscript he hopes will launch his post-Misery career. En route to New York City, he is caught in a blizzard and crashes his car over an embankment. Annie Wilkes finds him and brings him to her remote home.

Paul awakens to find himself bedridden with broken legs and a dislocated shoulder. Annie, a nurse who claims to be his “number one fan,” says she will care for him until telephone lines are reconnected and the local roads are cleared following the storm. Annie’s disturbing behavior gradually emerges, culminating when she reads the newest Misery novel and discovers that Misery dies at the end. Flying into a rage, she reveals that she never informed anyone about Paul, and no one knows his whereabouts.

The fact that the main character in Sheldon’s novels should be named Misery strikes me as a very interesting twist. The novelist himself is clearly having a miserable experience, and he ends up fleeing for his life at the end of the movie.

Numerous topics are addressed in this psychological horror thriller, including the dilemma of artists caught between their desire to create according to their own inspiration and fans who are adamant that they do not like the changes! The audience sees the victim’s consternation when he realizes that this woman, who appears to be an outstanding member of the community, is a hardened criminal, although the help she provided initially seemed motivated by kindness and sincerity.

How is it that a bully can influence freedom of speech, as Annie does to Sheldon’s? How long does it take people to realize how awful such people are after they initially present themselves as so nice and supportive?

Enlarging on this title, I believe more and more people are living in poverty or facing poverty in France and the USA. I chose this title thinking of them, the French word “misère” means dire poverty, whereas the English word “misery” is more about sad emotions. I have little hope that the lives of the poor in these two countries will get any better anytime soon.

ON OCTOBER 12, THE EU ENTRY/EXIT SYSTEM STARTS 
I have copied and pasted most of the front page of an official website below. I do not see a better way to give accurate, critical, and easy-to-understand information about the new system.

Starting on October 12, 2025, the European Union (EU) will begin rolling out the Entry/Exit System (EES), with full implementation by April 2026

This new digital border management tool will replace traditional passport stamping with biometric records, transforming the way millions of eligible travelers experience border crossings. As part of the EU’s broader modernization efforts, the EES works hand-in-hand with the European Travel Information and Authorization System (ETIAS), making travel more secure, efficient, and transparent for visitors. This guide walks you through EES’ purpose, application process, and frequently asked questions, ensuring that you’re prepared by launch date.

What is the EES?

The EES is a new digital border control system being rolled out across the EU starting in October 2025, with full implementation by April 2026. It replaces traditional passport stamping with a secure process that records biometric data, entry dates, and exit dates, making border checks more accurate and efficient for travelers.

Defining the EES

At its core, the EES is an automated IT system designed to register non-EU nationals traveling for short stays at Schengen external borders. Instead of relying on manual passport stamps, the system electronically records personal details and biometric identifiers, such as facial images and fingerprints, each time you cross into or out of Schengen territory. This modernization ensures greater accuracy in tracking travel movements and helps prevent overstays.

Who Does the EES Apply to?

The EES applies to two main categories of travelers:
 Visa-exempt travelers: This includes nationals from countries exempted from applying for a Schengen visa for short stays.
 Short-stay visa holders: Those who require a visa to enter the Schengen Area for a limited duration.

If you fall into either group, you will be registered in the EES when entering a participating European country. Citizens of EU member states or Schengen-associated countries, however, are not subject to the system.

What Counts as a Short Stay?

Under the EES, a short stay is defined as a maximum of 90 days within any rolling 180-day period. This rule applies across all Schengen states, meaning the days you spend in France, Spain, or any other participating country are counted together, not separately. The system will automatically calculate how many days remain for your stay, removing the guesswork from the process.

Countries Using EES

Once fully operational, the EES will cover 29 European countries, including all Schengen member states and associated nations. This ensures consistent travel rules and streamlined border checks across much of Europe.
https://etias.com/articles/eu-entry/exit-system-everything-travelers-need-to-prepare-for

In short, once the entire EES system is in place, it will not be possible to overstay a visit to the EU, or the slightly larger Schengen area, without being caught. For several months, I have been warning people that the coming procedure for registering non-EU tourists’ entry and exit dates will immediately mean that overstays have legal consequences. It will not matter what scheme you choose to try to sneak out without being caught. Once all participating countries install the EES equipment at all airports, train stations, and border crossings, there will be no way to leave any of those countries after an overstay without being discovered. I know several people who will have to drastically change their French lifestyle if they want to avoid the related consequences. I expect the EU administration to issue guidelines regarding fines and other penalties for overstaying. I will publish them as soon as they are established.

A YOUNG EASTERN EUROPEAN’S REACTION TO THE TITLE “CRY FREEDOM”
While preparing the September issue, I worked on it with a Romanian citizen. After she read the lyrics of the title song, “Cry Freedom,”
But just as I was leaving
A black car came into view
And waiting there
They could hear me breathing
They knew that I knew, cry freedom

She told me that when she was in elementary school, there was still a strong push on children, especially girls, to train to become gymnasts. Parents had seen that this could be a way for their children to flee Romania, giving them a better life in the West. She spoke at length about the champion gymnast Nadia Comăneci. My assistant was 3 years old when the Romanian dictator Nicolae Ceaușescu was ousted, sentenced to death, and executed, all in just over a week. The unrest started on December 17, 1989, and he was executed by firing squad on December 25.

WIKIPEDIA

Nadia Elena Comăneci Conner (née Comăneci; born November 12, 1961) is a retired Romanian gymnast. She is a five-time Olympic gold medalist, all in individual events. In 1976, at the age of 14, Comăneci was the first gymnast to be awarded a perfect score of 10.0 at the Montreal Olympic Games. …

On the night of November 27, 1989, a few weeks before the Romanian revolution, Comăneci defected with a group of other Romanians, crossing the Hungary-Romania border around Cenad. They were guided by Constantin Panait, a Romanian who later became an American citizen after defecting. Their journey was mostly on foot and at night. They traveled through Hungary and Austria and finally were able to take a plane to the United States.

Here are the recollections of my reader:

My mother has two brothers and a sister. Sport is practiced for pleasure. Her older brother loves fencing and won a bronze medal. My mother followed in his footsteps for six years, but after being beaten once by her teacher, she decided to give up. Violence is common in Romanian sports, as evidenced by an article found on the internet about Nadia Comaneci, the “abused star,” in which we learn that she and other girls were often beaten during training. We also learn that she sought political asylum in the US after becoming world champion at the 1976 Montreal Olympics and refused to work with her coaches after that. My father played competitive hockey from the age of 10 until he joined the Navy. He was at the ice ring with his friends when the team coach asked him to come and play hockey. He traveled to Europe for a competition, but he was too young to think about emigrating, and his family did not want to leave Romania because my grandfather was of good social standing.

I was 3 and my sister was 5 when we were in nursery school, and we had to prepare well-coordinated greetings dressed in patriotic costumes to welcome President Ceaușescu’s visit. The rehearsals were brutal; we were scared of the teachers; they were scared of what would happen if we performed poorly.

Official recruiters for the national sport of gymnastics visited elementary schools to recruit motivated children. Since it was no longer the communist regime, just a small minority signed up for it. Romanian society was experiencing freedom without much idea of what to do with it. After my mother’s description of how violent some coaches were, I definitely had no desire to get involved in any of the official sports clubs. The previous generations had found appeal in sports activities, as it was a way to escape many hardships. My generation grew up with a very new sense of freedom of choice, such as whether to participate in sports or choose which foreign language we wanted to study. It was no longer mandatory to learn Russian at a young age. Most of us chose English, reacting strongly to what had been imposed before. It was also seen as the language of freedom associated with the USA.

The old methods from the communist regime were still popular among the teachers. This meant physical and verbal abuse to coerce children in school. I remember that the religion teacher (Orthodox faith) used to hit us on the head with the Bible, and the math teacher used to hit us with a ruler. This also meant we were severely humiliated in front of the class.

Sport in the 1960s and 1970s was important in Ceaușescu’s communist regime, as it was used for propaganda inside the country as well as to show the rest of the world how powerful the country was. So it was, of course, totally controlled by the party. People were encouraged to participate in sports, especially in those that already had Romanian international athletes, as it was a safe bet our country would continue to have champions in these sports.

The international competitions were very closely monitored for professional and amateur athletes alike. They were denied visas for international competitions if there appeared to be even a slight risk they would try to leave the country. This applied even to the best champions. Their allegiance needed to be total; they needed to be obedient members of the Communist Party.

There was also another very sad aspect to this situation. If a close relative of a family lived in a Western country, every other member of that family living in Romania was not permitted to travel abroad. This included exceptional athletes or those who needed to travel for professional reasons. For example, naval officers who had family abroad could not leave the country for professional sea voyages. My father was an oil tanker captain, and he was checked to ensure he could sail internationally. He explained that one of his colleagues sailed only in Romanian waters because he had family in the West. Consequently, family members who remained in the country while it was still under the Communist regime after the defection of a family member were mercilessly persecuted by the police and the rest of the Romanian administration.

A SERIOUS POLITICAL CRISIS
Measuring the severity of a political crisis differs among countries. France is certainly going through a serious one, even if it does not really feel like it. Even the impressive demonstrations in the streets on the weekdays of September 10 and 18 were not huge enough to illustrate the seriousness of the situation. Foreigners joke that it’s impossible to live in any major French city and never encounter a demonstration in the streets. That idea is both folkloric and ironic, but it is true that demonstrating is a very French way of expressing opposition to government policies.

In my view, the true crisis has been almost silent; no one has really detailed the depth and severity of it. The Bayrou government fell on September 8 when it lost a vote of confidence in the National Assembly. That is rare enough that it should arouse people’s interest as to why it happens, who benefits from it, and so on. It was a minority government, so it knew it was in a fragile position.

Given how many weeks President Macron took to choose François Bayrou as prime minister, it came as a surprise when the new prime minister was named the next day. He is Sébastien Lecornu, a close ally and perhaps even a close friend of Macron. However, as of this writing, the rest of the Cabinet has not been nominated, so the old team is still in place until they are replaced, if indeed that happens.

Thus, three times in a row, Macron has refused to follow the practice of allowing the party or coalition with the most representatives (députés) to choose the prime minister. It is then up to that nominee to rally enough députés to form a majority so that the government can govern. The progressive coalition called the Nouveau Front Populaire has 192 députés (out of a total of 577). The far-right Rassemblement National has 140. Many thought there should be new elections, since the current Assembly cannot come up with a stable majority. In short, President Macron has chosen none of the normal democratic solutions, preferring to abuse his power and choose a member of his inner circle.

Maybe one consequence of this is the growing attendance at demonstrations, with another strike day scheduled for October 2. The message is that the unions are having a hard time controlling the grassroots organizations that have started expressing their anger in this way. As I have heard several people say, when the president does not listen to the people, the people find a way to express their anger against what they see as an illegitimate leader.

AT LEAST ONE THING WORKS IN FRANCE: FORMER PRESIDENT SARKOZY IS GOING TO JAIL
On September 25, a court handed down a verdict against Nicolas Sarkozy’s 2007 financing of his presidential campaign. He was found guilty of criminal conspiracy to prepare acts of corruption with representatives of the Libyan state, along with his associates Claude Guéant and Brice Hortefeux. He received a five-year prison sentence. The whole judicial process took eight years, as Sarkozy had a long practice as a lawyer and used every maneuver possible to delay the proceedings. He will know on October 13 when his imprisonment is to start. It is a first in modern French history.

I CANNOT COMPLAIN WHEN OTHERS ARE TRULY DISABLED
I received many messages expressing concern for my well-being after I published the September issue, mentioning my fall and the sling I wore for five weeks. Once again, I want to thank all of you for caring and reaching out to me. I also want to point out that when people who ordinarily live without disabilities are incapacitated for a little while, they immediately feel frustration and discomfort. They want to go back to normal, their normal.

Such incapacities, though, are minuscule compared to real disabilities, and the norm of the truly disabled cannot be compared with these little temporary inconveniences. I have some familiarity with both sides now, as I have long been a member of a non-profit group helping patients with ataxia, which is a degenerative disease of the nervous system caused by damage to the cerebellum, the part of the brain that is responsible for coordinating movement.

Hence, this month I want to write a sequel to the previous column, which was about thanking people from the bottom of my heart. I have belonged to the non-profit Connaître les Syndromes Cérébelleux (CSC) for 30 years, having joined in 1995, the year it was established (which explains why my membership card has the number 5). I have seen firsthand the disconnect between what non-disabled people go through when, say, they break a leg or are recovering from surgery, as opposed to people who have to live with a physical handicap that restricts them to a wheelchair, and who will need help for the rest of their lives with the most basic things in life.

Those whose condition is temporary rarely manage to stay philosophical about it, even though they know it just requires time, medical supervision, and physical therapy. I myself was impatient, frustrated, and unsettled by this relatively tiny thing that happened to me, even after all those years as a member of CSC. The difference was that I was aware of how small the inconvenience was compared to someone who has a degenerative disease; their losses are permanent, and they have to rebuild their life from that point.

Societies, and especially cities, would be organized quite differently if everything were planned and constructed using wheelchair users as the standard. People would have more personal space in public and private buildings and in public transportation, and, most importantly to me as a city dweller, cities would be accessible for everyone, disabled or not. That would be true inclusion, and it would enhance peaceful living together to heights that can hardly be envisioned.

THOUGHTS ON TAIWAN’S POLITICAL SITUATION
I would like to preface my thoughts on Taiwan by quoting excerpts from a recent article by Tessa Wong, Asia digital reporter for the BBC:
It was just another Friday morning on the Taiwanese island of Kinmen, a few kilometers from the coast of China, when an air raid siren pierced the calm.

At a local government office, people switched off their lights and dove under tables. Others fled to an underground car park. At a nearby hospital, staff rushed to treat people staggering in with bloody injuries.

But the blood was fake, and the casualties were volunteer actors. Together with the government workers, they were taking part in mandatory civil defence and military drills held across Taiwan last month.

The purpose? Rehearsing their response to a possible attack by China.

…There are myriad ways China could attack. Besides landing on Taiwan’s beaches or launching missile attacks, it could also announce air and sea blockades or sever undersea communication cables. Many of these scenarios are illustrated in a Taiwanese government-funded TV series depicting a fictional Chinese invasion.

But some, particularly the Taiwanese government, believe a subtler invasion may already be taking place: one where China is trying to win the hearts and minds of ordinary Taiwanese in the hopes they would one day choose unification.

Officially, China has been encouraging trade and economic ties with Taiwan, as well as cultural links.

Unofficially, though, according to analysts and Taiwan officials, Beijing has also invested in disinformation campaigns and influence operations. One study by the V-Dem Institute of Sweden’s University of Gothenberg found that for many years, Taiwan has been the most targeted place in the world for disinformation campaigns initiated by a foreign government.

In March, Lai warned of China’s deepening influence in Taiwan’s economy, culture, media, and even the government, and announced several measures to tighten security.
www.bbc.com/news/articles/cp94v42gmg9o

Few people are aware of the interesting evolution that Taiwanese political life has been undergoing. It started some 30 or 40 years ago, depending on what is considered the first definitive move toward a democratic system. The Kuomintang (KMT) is the party representing the people who fled mainland China after the government fell to the communists under Mao Zedong. The KMT ruled Taiwan by martial law until 1987. The democratization of the political system continued with the second election of President Lee Teng-hui in 1996. That vote was considered fully open and fair, and thus the final step in the process. The Democratic Progressive Party (DPP), representing about 70% of the population who were there before the Kuomintang invaded the island, won the presidential election for the first time in 2000.

At first, the KMT was vehemently anti-mainland China, and the DPP did not really have a strong stand either way. Both parties alternated in winning the presidency until 2016. Since that election, the DPP has won all the time. The reason many give is that the KMT has gradually shifted closer to mainland China, while the DPP has moved more toward independence and distanced itself further from mainland China. Thus, for a long time, the mainland had no ally in Taiwan, but now there is a party dedicated to closer ties with China. Beijing interferes with elections as much as it can, to the extent that it is obvious to all. Sadly, little can be done against them, since the KMT executes all the orders it gets from Beijing.

Mainland China will soon have the military capacity to conquer Taiwan, even if US military forces are there trying to protect it. The strengthening of the armed forces is the driving force behind the mainland’s growing influence in the South China Sea and several small islands belonging to Vietnam and the Philippines. It is also a catalyst for those Taiwanese who are ready to vote for the KMT out of fear or indifference. Sadly, this is a common reaction from those faced with a powerful bully.

The most probable scenario for the takeover of Taiwan by mainland China would be that the KMT, fully backed by Beijing, wins the next presidential election, due to be held in 2028. Then everything would be ready for a slow and steady change in policies, leaving Taiwan no longer independent; this would resemble the Hong Kong transition.

The unknown factor, which in many ways is a lot scarier, is what would happen if the DPP continued to win presidential elections and remained on the path to complete independence. What would be the step too far that would lead mainland China to annihilate Taiwan, destroying everything to assert its full authority? Would the USA send enough troops to protect Taiwan in such a case? Objectively, a soft takeover is more likely than a military one. But China’s President Xi Jinping is not a patient man and wants it to happen sooner rather than later.

THE FRENCH POST OFFICE SUSPENDS PARCEL DELIVERIES TO THE USA
American political decisions sometimes have unforeseen consequences which are not anticipated by the US government. As private individuals, we send gifts, which are always defined as personal when it comes to customs. Many of us have made the mistake of ordering a gift online and having the merchant send it overseas.

When the destination country is France, such a gift will almost always come with a huge duty bill, as it is considered an import. Legally speaking, it is not, but the tax code states that the legal assumption is that everything shipped that enters France is commercial and is subject to duty unless proved otherwise. A person in the USA initiates the transaction by purchasing something. When it is delivered to a third party in France, Customs assumes it is a commercial transaction because there is nothing indicating otherwise.

When a person sends a gift directly, they mark the box as a gift, which normally prevents taxation. Since the French postal system does not know what to do with US tariffs applied to European goods, it blocks everything worth $100 or more. For many, this is a low amount when giving a meaningful gift for Christmas, a birthday, an anniversary, etc. It will be interesting to see how this situation gets fixed.
www.lemonde.fr/economie/article/2025/08/22/la-poste-suspend-l-envoi-de-colis-vers-les-etats-unis_6633516_3234.html

THE SHIP STUDIO IS AVAILABLE FOR RENTAL IN NOVEMBER
The SHIP studio is currently available on November 1st. I am finally getting a lot more requests and have had to refuse a few lately as it was already rented. When people contact me about renting it, I send them to the website. I hope it shows how cozy the accommodations are. The monthly rent of 1,400€ is all-inclusive. While I continue to favor rentals lasting between two and six months, under certain conditions I have accepted one-month rentals.
https://www.jeantaquet.com/home-in-paris

OFFICE CLOSED FOR CHRISTMAS VACATION
The office will be closed for three weeks over the Christmas vacation, from the evening of Friday, December 19, to the morning of Monday, January 5. As always, I will be reachable by email for emergencies and important matters. The service I offer of receiving mail for clients will continue while the office is closed, and Sarah or I will honor prefecture meetings already scheduled, as well as a few other engagements. Like last year, I should be away from the office for most of the time, but I will stay in France.

Best regards,

QUESTION

WHAT ACTIVITY QUALIFIES AS BEING AN ARTIST FOR IMMIGRATION PURPOSES?

I have been making a living as a pottery artist for about 20 years, and I want to continue after moving to France. Aside from all the exhibits I have had mostly in California, I now have a letter from my gallery in Los Angeles and another one from a gallery in France, and I am awaiting responses from galleries in Paris as well.
I have been researching residences in Paris and the Ateliers d’art that assist artists with getting lodging and organizing exhibitions. I have contacted several of them, and I’ve not yet been able to confirm an opportunity to work there. In the meantime, I have sent my artist bio to many people in France along with a link to my art website.Can I get the artist’s immigration status by myself if I have all those letters from the galleries in Los Angeles and in France?

QUESTION

INTRUSIVE QUESTIONS WHEN RENTING IN PARIS

My girlfriend is French and we just had a baby girl. We need a new and, of course, bigger place to live. I just got my new carte de séjour as the father of a French citizen, and I have had a good local job with French pay slips. She has a good job, and being on maternity leave for about a year is fine; she receives the same amount of salary. We have compiled a file about ourselves as thick and detailed as what I gave the prefecture! The agency just got back to us, asking for additional documents needed to validate the file with GLI (Garantie des loyers impayés) in order to rent the apartment.
They ask for RIBs for all of our bank accounts to check our solvency, as well as for the family record book (livret de famille). They explained that it is also required to check whether the person is married and whether or not there is a marriage contract, and then, for solvency, too. We are not married nor PACSed, so there is no official document about us. My girlfriend has a copy of her parents’ livret de famille, as she is mentioned in there. She thought of sending that one as her parents are our guarantors.This feels totally intrusive and even illegal. We earn together almost four times the monthly rent, so that should be it. Can they steal money from our accounts without us signing anything?

Cry Freedom

She told the story
I listened with my eyes closed
So sad but so true
She whispered softly
I asked her why she did so
She knew that I knew
She was a skater
The ice was her second home
The country’s finest
Everyone could see
She had a plan
To break across the border
Instead of waiting for
The powers that be
Cry freedom, sweet freedom
Tell the whole world
To get ready
Cry freedom, sweet freedom
Tell the whole world
That we’re ready
She said goodnight
But just as I was leaving
A black car came into view
And waiting there
They could hear me breathing
They knew that I knew, cry freedom
Insane questions
They asked me what did I know
So strange, they let me go
But more they try
The stronger our love grows
I know that I know. Cry freedom
Cry freedom, sweet freedom …

WIKIPEDIA

Raging Silence is the 17th album by British Rock group Uriah Heep. It marked the studio debut of Canadian vocalist Bernie Shaw and keyboardist Phil Lanzon, both of whom have remained with the band since. It was produced by Richard Dodd and the title is an allusion to the Manfred Man’s Earth Band album The Roaring Silence (1976).

“Cry Freedom” is the fifth track on this album, released on April 24th, 1989. I discovered this British band during my early years of college. I still listen to some of their albums with admiration. I find the group totally underrated, regardless of which lineup it is throughout their 50 years of existence.

The lyrics of the song are close to the message I want to convey. They can be taken literally, as I have helped undocumented aliens for 30 years. They can be taken figuratively: arbitrary arrests, the desire to flee to another country. Indeed, this desire to flee is bigger than romantic love; staying behind, being a champion. Being famous is not enough to keep you there.

The song apparently describes an Eastern European ice skater hoping to flee to a Western country to be free and safe. After WWII, Europe was divided into two with a no-man’s-land in between, guarded by lookout towers and barbed wire. The best-known section was the Berlin Wall. Eastern Europe was under the authority of the Communist USSR regime in Moscow. When the song was made, athletes defecting from East Bloc countries by staying in a Western country after a competition generally received immediate refugee status. Such people fled their countries by the thousands. Some became American world champions, such as the tennis player Martina Navratilova, born a citizen of Czechoslovakia.

Many people never meet a newly arrived refugee. The media may have shown people entering in large numbers and described them as a gang ready to invade the country. It takes time to listen to their story, one person at a time. Even though there are usually similarities, each story is unique because these people are unique individuals. Depending on what happened in their life and the description they provide of their situation in their home country, they may or may not qualify as a refugee, asylum seeker, or for another legal immigration status. I strongly believe in due process, giving everyone a fair chance to explain their situation in detail.

This does take time and a large amount of staff. In France, the process involves two levels of administrative procedure – OFPRA (Office for the protection of refugees and stateless persons) and the Commission de Recours, and then going to court, with its three levels of jurisdiction. The prefectures handle requests by undocumented aliens who never got an immigration visa to start with, but who comply with specific provisions of the law. The current French government is seeking to modify the legislation to make it more difficult to comply.

There is a lot of pain and suffering right now in many countries. The French media keeps talking about a general strike on 10 September that supposedly will put France on its knees. I doubt it is going to be that extensive. At the same time, we should be ready to face difficult times for a couple of months, maybe longer. There is growing pain and anger in France, reaching the point where people could increase their demonstrations and strikes, and, sadly, violence could occasionally break out.

I do not see an end anytime soon to the issues behind “Crying Freedom,” however you relate the song to situations throughout the world.

BORN IN THE USA VERSUS BORN FRENCH
The above discussion leads me to this topic. The USA and France are both countries of immigration, built through history by people coming from other lands. Wave after wave of those populations find their way, facing some resistance and difficulties in fitting in. So there are grounds for comparing how these two countries define nationality and how it is obtained.

The USA specifies three ways to become American:
Be born in the USA
Be born to an American parent anywhere in the world
Be naturalized.

France defines four ways to become French:
Be born in France of two foreign parents and confirm one’s French nationality at ages 13 and 18
Be born to a French parent anywhere in the world
Marry a French citizen living in France or anywhere else
Be naturalized.

Written as lists, these criteria look somewhat similar. But in reality, there are huge differences between the two countries in terms of what is seen as a “real” American or French person. The most visible one is that in the USA, it feels like everybody owns an American flag, and there are flags pretty much everywhere. It is easy to get the impression that everything you see bears the flag. In France, aside from public buildings, public ceremonies, and soccer victories, the French flag is nowhere to be found. That example is just the tip of the iceberg when it comes to US-French differences.

Media coverage of the executive decision in the USA challenging birthright citizenship made me think deeper about how a country of immigration views citizenship. For several months, there has been an intense discussion in the USA, including a Supreme Court decision, about American citizenship linked to simply being born on American territory. I prefer to avoid discussing the legal court cases and debates on both sides of the aisle about birthright citizenship.

On the American side, the song “Born in the U.S.A.” immediately comes to mind. It is the title track of Bruce Springsteen’s seventh album, released on June 4th, 1984. The song vividly describes a physical connection, almost like there is a body chained to the land, and being proud of where one was born in the USA. The lyrics are often misunderstood, but it is undeniable that they refer to a strong link between American birth, what one expects to get from it, and the disillusionment when those expectations are not met. We might also mention Barack Obama’s 2008 presidential campaign, the focus on his birth certificate, and the fact that many Americans believe he was not born in the USA. Aside from the fact that American birth is a constitutional requirement for becoming president, the viciousness of the attacks indicated that some people were not ready for a non-white president.

By contrast, no one in France is inclined to think that being born in France is what makes you French. Being born French is more important for some people because it sets these French-born people apart from those who are naturalized. Here is how I would define French nationality:

French nationality is linked to a shared national history and therefore adherence to a broad set of values, including the top values of the Republic: liberty, equality, and fraternity.

Few people remember that the 1848 French Revolution, which lasted only three days, began on February 22nd as a large-scale protest against the government and ended on February 24th with the abdication of King Louis-Philippe. It triggered a gigantic shock wave aspiring to freedom, liberty, and democracy throughout Europe. In some ways, the phenomenon was similar to the way the 1968 hippy movement began in California and shook the world. For at least a century, people who were born in a different country, with no family ties to France, have grown up feeling French because they shared French visions and values, and have moved to France to be where they feel they belong.

For example, Eva Joly, born Gro Eva Farseth in Norway, is a former French magistrate who became a politician in France. She was a member of the European Parliament from 2009 to 2019. She also ran as a candidate for Europe Écologie –Les Verts in the 2012 presidential election. During that entire campaign, no one ever questioned her legitimacy as a candidate to become the next French president. She became French in her 20s through marriage to a Frenchman.

THANKS, EVERYBODY, FOR CARING FOR ME AFTER MY ACCIDENT 
On June 17th, I fell and hurt myself pretty badly. An ambulance took me to the emergency room of the nearby Saint Antoine Hospital. I walked out with a sling and my right arm immobilized. The accident had an immediate and long-lasting effect on my life. I had gone through life without ever going to an emergency room and being on sick leave afterward. I have had a couple of surgeries, but I was not handicapped with an immobilized limb.

Typing on my computer was difficult. I could not ride my bicycle and had to use public transport. I did not cancel any client appointments but handled them as best I could. It came as a shock. No need to detail all I went through to adjust to this new way of life; I had a difficult time accepting it. I posted my picture wearing the sling as quickly as possible on Facebook because I wanted people to know I would be less efficient for a while. I never expected the outpouring of love and care on my page, as well as the calls, messages, and people offering to help. This was unsettling for someone who helps and cares for a living and has a ministry doing the same thing; it swept me away. I was not used to it.

Then came my birthday on June 29th and a second wave of best wishes and get-well messages, just like the first time. I cannot thank you enough, everybody. I tried to answer every single person, but I am sure I missed a couple. It made up for the fact that this year I had no celebration, but I did not mind. The office was scheduled to close anyway on July 4th, so I left Paris a tad early to get to the countryside, where it would be easier to handle the situation.

I was off the sling by July 17th, and the physical therapy started a few days later in the small town, Cluny, where I spent my entire summer. I am slowly getting back in shape, still experiencing some pain. There should not be any lasting effect; it is just getting the muscles and tendons back to work.

Feeling vulnerable, feeling handicapped, even though it was a tiny thing compared to a real permanent disability, made me think of my physical strength, which can disappear in the blink of an eye. Turning 66 while wearing a sling made me think twice.

Today I want to pour out my thanks, love, and care to all of you who were so sweet and caring. It is a very different feeling I want to share with you, having been on the receiving end for once.

A NEW PROCEDURE FOR RENEWING THE CARTE DE RESIDENT
For a while, renewing a carte de résident at the Paris prefecture started by booking an appointment on the prefecture website. At the appointment, the required documents were minimal: passport, carte de résident, and a recent proof of address, i.e., less than three months.

This followed the letter of the law, as the burden of proof is on the state to show that the candidate is disqualified from renewing the card. The state has the right to do so in three cases: when the person has engaged in terrorist activities, has served a prison term in France, or has lived outside France for at least three years as a non-fiscal resident.

Now the procedure starts with filling out a form on the ANEF website. The candidate must then submit the last three French income tax notices (avis d’imposition sur le revenu), which prove fiscal residence. For most people, it is not an inconvenience to add these documents to the file. There are people holding the carte de résident who live in another country and want to move back to France in time to renew it. I used to advise them to come about 18 months before the expected date of the appointment so that there was at least one “avis d’imposition” on the record, as the prefecture does a background check before issuing the new card.

This is no longer possible. The new requirement is that the applicant must have lived in France for the better part of the past four years. And nothing prevents them from asking for seven avis d’imposition.

Now, the following information is critical and should be disseminated as widely as possible. When an applicant does not qualify for renewal of the carte de résident because of insufficient years of presence in France, I strongly advise submitting the request anyway. The law states that, in such cases, the applicant MUST receive a private life (vie privée et familiale) carte de séjour. As long as the applicant proves current legal and fiscal residence in France when submitting the renewal request, the prefecture will issue a vie privée card. The key point is that this card grants all the same broad rights to work in France as the carte de résident, so nothing changes in daily life. It just means renewing more often and being more in contact with the prefecture. All things considered, that is a small inconvenience compared to the total loss of the immigration status if the person thinks all is lost and does not apply at all.

Considering the desire expressed by some living in France wanting to live in Europe and therefore in France, holding a valid carte de résident allows you to come back for sure. You should not be worried about what happens next, you will have the right to stay in France.

ARE AMERICANS REALLY MOVING OUT OF THE USA?
In June 2003, I met Maître Christophe Jean when he opened his law firm in the 17th arrondissement. I have referred people to his firm ever since.

All the professionals who deal with French immigration procedures are seeing a surge in requests from Americans wanting to move out of the USA. I have seen it myself, even though my clientele and marketing exposure set me apart (I avoid digital marketing, for one thing). I am now getting messages from clients who contacted me several years ago, telling me the plan to move to France that they started then is happening now. Eventually, we will see how many stay in France and elsewhere in Europe (the same trend has been observed in other countries over the past three years). I would just point out that France is by no means “liberal” as Americans define the term; France is French first and foremost. Its social democratic structure does indeed offer numerous programs, rights, and services that American liberals wish for in the USA. But everything is done the French way for French people.

Maître Jean has had an international clientele from the beginning, as he holds an LLM from Tulane Law School in New Orleans, as well as being a fully licensed French lawyer. He believes the recent surge is necessarily accompanied by increased demand by Americans for lodging in France. Hence, he has started a new business in real estate. The idea is that a lawyer finds the property and secures the transaction through a separate corporation dedicated to this service. The new firm is called Lex Realty. Here is its website:
https://lex-realty.com

USAID DEFUNDING LED TO INCREASED FAMILY FINANCIAL AID TRANSFERS – WHICH WILL SOON BE TAXED
Except from the Bright!Tax, website:
Just when you thought U.S. tax policy couldn’t get any more complicated, Congress has passed a major change: a federal remittance tax on money sent abroad. Starting January 1, 2026, anyone wiring funds out of the United States – including U.S. citizens, green card holders, and even non-citizens will face a new 1% tax on qualifying transfers when they send money overseas.

Why does this matter? For expats, cross-border families, and anyone relying on international money transfers, this is more than just another fee. The remittance tax adds a new layer of cost on top of already complex reporting rules, and it hits everything from family support to tuition.

Here’s what you need to know about the new remittance tax, who it affects, and what steps you should consider before your next international transfer.

What is a remittance tax?

When you send money from the U.S. to another country – whether it’s helping out family or paying for tuition – you are making what is known as a remittance. Traditionally, these transfers weren’t taxed by the U.S. government. But thanks to a new law passed by the House of Representatives in July 2025, that has changed.

A remittance tax is a federal excise tax applied directly to outbound money transfers. Unlike a typical use tax or sales tax, this one isn’t tied to what you buy or earn –It is simply a fee charged on qualifying funds sent overseas. The goal? To increase tax payments to the Treasury, crack down on money laundering, and give the government more insight into international money flows.
https://brighttax.com/blog/remittance-tax/#:~:text=Starting%20January%201%2C%202026%2C%20anyone,when%20they%20send%20money%20overseas

This will have a significant and immediate impact on American citizens living outside the USA, whether they work or are retired. The usual way people now handle the situation is to arrange for money to be sent to their American checking account, from which it is transferred to their French account when needed, with a good exchange rate if possible. This was a way to minimize the exchange rate variations between the two currencies. I would like to know if the tax will be owed on IRS refunds or Social Security payments when the payment is sent directly to the French bank account.

Below is a link to a French article focusing on the impact of the tax on foreigners and naturalized Americans who send significant amounts of money to their families in their countries of origin. Since the almost total defunding of USAID earlier this year, many foreign-born people in the USA have increased their support in an effort to partially offset the lost support. As of next year, they will also have to pay the new remittance tax on these transfers. No doubt the US federal government will rejoice in the increased revenue, and I imagine a significant portion of the American population will approve of this extra hardship on the foreign-born.
www.lemonde.fr/afrique/article/2025/07/24/aux-etats-unis-la-diaspora-africaine-fragilisee-par-la-nouvelle-taxe-sur-les-envois-d-argent-a-l-etranger_6623496_3212.html

Best regards,

QUESTION

ACCUSED OF NOT DECLARING OR PAYING URSSAF CHARGES

My four-year carte de séjour is expiring on 21/11/2025. Recently, I received a letter from URSSAF threatening me with court procedures and fines as they claim that I have not declared the revenue for the years 2022, 2023, and 2024. I declared my income as a consultant to the tax office for these years on time. I do not understand their insulting letter. Indeed, I pay URSSAF every month, money is deducted by URSSAF from my account, until a few months back when they stopped suddenly without any explanation.
A while ago, the tax office sent me a letter informing me that I was no longer an auto-entrepreneur because I was making too much money, and URSSAF will tell me how to handle the taxes I owe them. I thought that URSSAF would be writing me about how much I would pay in the future. This letter really makes no sense to me.Can this nonsense coming from URSSAF have an effect on renewing my carte de séjour?

QUESTION

NOT COMPLYING WITH THE FOUR-YEAR CARTE DE SEJOUR REQUIREMENTS FOR A WHILE

I currently hold a titre de séjour – passeport talent as a young employee, which is valid for another two years. I have been admitted to a two-year graduate program in Glasgow, Scotland. I am confused about the next steps on how to follow this curriculum. Some tell me that I need to switch to a student visa to pursue the master’s degree. Others tell me to ask my employer for a sabbatical and ask the prefecture for the visiteur status, as I will not be working. I would like to know if I can continue using my current residence permit and say nothing to anyone. I have been told that taking an unpaid sabbatical might allow me to keep my current visa while studying, but I haven’t found a clear answer. I have contacted the étrangers en France website multiple times, but they keep redirecting me to the prefecture. I wrote to the prefecture and never got an answer. Unfortunately, I am not sure who to reach out to there or how to explain my situation, let alone book an appointment.

I would like to wish you all a great summer and a very nice vacation, enjoying the freedom of the moment. Also, if possible, stay away from the anxiety of the moment with so many crises happening at the same time. I will close my office on July 4th.

Phoenix

Bird, rise high from the cinders. 
Leave it all far behind, all the ruins and the fire. 
Bird, raise your head from the ashes. 
Many men lay dead, you can see them like I. 
Phoenix rise, raise your head to the sky, 
Phoenix rise, raise your head to the sky.

Those are the full lyrics to the 10-minute version of “Phoenix” found on the self-named debut album of Wishbone Ash, released in 1970. A concert version on the Live Dates album from November 1973 lasts over 17 minutes. As you can see, the lyrics are pretty much non-existent.

Wishbone Ash guitarist Ted Turner described “Phoenix” as an elongated, structured jam. It is considered one of the band’s masterpieces.

I discovered Wishbone Ash at the end of high school, while listening to the Live Dates version of the song. I have been a fan of the band ever since

WIKIPEDIA

“The phoenix is a legendary immortal bird that cyclically regenerates or is otherwise born again. Originating in Greek mythology, it exists in many cultures, such as Egyptian and Persian mythology. Associated with the sun, a phoenix obtains new life by rising from the ashes of its predecessor. Some legends say it dies in a show of flames and combustion, while others say that it simply dies and decomposes before being born again.”

This mythical bird is often used as an allegory about what happens after severe destruction. The world today abounds with war and destruction, but we seldom see the outcomes. Even without war, one can say that a country, a nation, or a group is going to its final destruction. In the media and in everyday discourse, people talk about what is happening today, how terrible the situation is, and never talk about what could come afterward. The media is an industry that must make a profit and thus sell a product that people want to buy. Images of war and combat sell well. Communicating about upcoming political decisions, creating anxiety, is also good for business. But reflecting on what may be the outcome of what looks like WWIII to many people, or the seemingly endless conflicts in the Middle East, does not attract attention and hence does not sell.

This is where the phoenix allegory comes into play. As we enter the summer and vacation time, enjoying leisure with family and friends, it might help to look beyond what the news is telling us. I do not mean to downplay the frightening time we are going through, but humans tend to believe that they are experiencing the worst situation ever, that no one has ever suffered as much pain, and that their country is on the brink of collapsing.

History shows us that such situations have happened in the past, and yet life has continued. The American Civil War is one example, and the 1789 French Revolution is another. It is a fact that humanity, continents, and countries have survived much worse episodes than what is happening today. This does not make our life any better, or watching the news any easier.

Persia, or as we call it today, Iran, has existed as a country for about 3000 years. Most likely, this nation will continue to exist, even though it is difficult to foresee what it will look like in the future. Even when a country disappears as a structured entity with a constitution and government, the people living there will create a new entity with representative leadership and a set of rules that will end up being a constitution.

The message that the allegory of the Phoenix gives here can seem counterintuitive. On the contrary, I see it as a vibrant, optimistic message. People should fight against destruction and incivility, and stand by those who are defenseless. Yet any loss, setback, or defeat discourages people from continuing. Still, even without knowing how terrible the destruction will be at the end, there will be a time to rebuild, and people should be ready to do the best they can so the best of humanity shines. This is where “Phoenix” comes into play for its allegorical message. I am lucky to regularly be reminded of that message by listening to this exceptional piece of music.

I WAS SLIGHTLY HANDICAPPED IN THE SECOND HALF OF JUNE 
On June 17th, I ended up in the emergency room of Saint-Antoine Hospital near my office. It was nothing really serious, but I have had my right arm in a sling. This severely hampered my ability to type and work. For the first time, I drafted most of this column using a dictaphone. My son, Eric, helped me with the research. That is why it is shorter than usual and may not be the same style. I am sure to be fully recovered by September. Perhaps I should take this as a sign that my life and workload should be aligned with my age, considering that I celebrated my 66th birthday yesterday.

Another first was that I published my picture with the sling on Facebook. For my column, I always use a picture of myself dating back about 30 years. I decided I should inform my clients and the people who follow me of my condition so they would not be surprised at how slowly I was answering them.

A DIFFERENT WAY OF CALCULATING INCOME TAX IS PROPOSED
It takes a fair amount of time for foreigners to understand the way income tax is calculated in France. Since I am not a professional tax expert, I always say it is impossible for me to know your bracket without knowing if you are married, if you have children, and so on. The household (foyer fiscal) is taxed, rather than an individual. For a long time, the calculation of the amount of income tax owed was based on the income or pay of a husband and father, who was assumed to be the sole wage-earner. Inequality between the husband’s and wife’s salaries lowered the husband’s income tax and increased the wife’s. The tax office was paid in three increments every year: February 15, May 15, and September 15th. Today, only the last date is mentioned as being the deadline to pay all the income tax you owe.

A few years back, withholding of taxes on the monthly salary became mandatory, and the tax bill was split into two. This severely disadvantaged the spouse with the lower income. A new regulation now changes this and prorates the amount of withholding to the salary earned. Here is my translation of an article explaining the new regulation.

Starting September 1, 2025, a new tax rule will come into force for all married or PACSed couples: the withholding tax rate will be automatically individualized. This measure, which stems from the French Finance Act for 2024, is designed to correct the imbalances generated by the single rate previously applied to both members of the household. Currently, a single rate based on the couple’s combined income is applied to each, putting the member with the lower income at a significant disadvantage. In the new system, each spouse will receive a personalized rate based on their own income, unless they expressly choose to retain the household rate. Contrary to popular belief, this reform does not change the total amount of tax payable by the couple. It simply changes the way the monthly deductions are distributed. Tax calculation remains based on joint taxation, which means that any advantages associated with the family quotient are retained. This option has already existed ever since the introduction of tax withholding in 2019, but fewer than a quarter of the households concerned made use of it as of 2024. Its automatic adoption aims to generalize a fairer mechanism, while leaving the possibility of reverting to the common rate for couples who so wish. Understandably, not all sources of income will be affected by this: joint income, such as rent received in joint ownership or dividends from shared accounts, will remain subject to the household’s overall rate. Additionally, annual tax adjustments can be problematic: no tool is yet proposed for the equitable distribution of overpayments or outstanding balances, requiring complex calculations if incomes are very unequal.www.lemonde.fr/argent/article/2025/04/23/impot-sur-le-revenu-le-taux-de-prelevement-a-la-source-sera-individuel-pour-les-couples-a-partir-de-septembre_6599165_1657007.html

A POLICE RAID AT GARE DU NORD 
On the 18th and 19th of June, nearly 4,000 officers were mobilized for a massive immigration control effort at train and bus stations. The Interior Minister announced that this mobilization was focused mainly on identifying undocumented aliens by asking everyone for their French ID.

“During these 48 hours, we will mobilize 4,000 officers of different services to question people in order to catch undocumented aliens,” declared the minister, Bruno Retailleau, on the new outlets Cnews and Europe 1. “Since the beginning of this year, we have arrested 47,000 people.” The minister has made the fight against illegal immigration his top priority. He personally supervised the operation at Paris’s biggest train station, the Gare Du Nord, on June 19th.

Similar raids have been made in the past, notably in 2024 under Minister of Interior Gérald Darmanin, who had also required stricter sanctions for non-respect of the Covid lockdown and curfew. But in general, such operations have been met with a lot of criticism, notably concerning racial profiling. Accusations of discrimination have been leveled, with cases where young men were approached with no visible cause. Some of these led to court cases that are still pending.

Since January 12th, 2015, elite French military personnel have patrolled the streets of Paris, train stations, and other places where large crowds gather. Their sole aim is to prevent terrorist attacks; they never get involved in policing and do not assist municipal police forces. As a result, some interesting situations occur when these two types of forces cross paths, though they pretty much ignore each other.

Without wanting to make too much of a comparison between what I consider to be two quite different situations, it is worth noting both the similarities – or what could appear to be similarities – and the striking differences between the French approach and that in the USA.www.lemonde.fr/societe/article/2025/06/19/operation-nationale-contre-les-sans-papiers-bruno-retailleau-prone-la-tolerance-zero_6614668_3224.html (article available in English on the website – please click “read in English.)

THE SHIP STUDIO IS AVAILABLE FOR RENTAL THIS SUMMER
The SHIP studio is currently available on August 1st. I am finally getting a lot more requests and have had to refuse a few lately as it was already rented. When people contact me about renting it, I send them to the website. I hope it shows how cozy the accommodations are. The monthly rent of 1,400€ is all-inclusive. While I continue to favor rentals lasting between two and six months, under certain conditions I have accepted one-month rentals.
https://www.jeantaquet.com/home-in-paris

OFFICE CLOSED FOR SUMMER VACATION
The office will be closed for seven weeks over the summer holidays, from the evening of Friday, July 4th to the morning of Monday, August 25th. As always, I will be reachable by email for emergencies and important matters. The service I offer of receiving mail for clients will continue while the office is closed, and Sarah or I will honor prefecture meetings already scheduled, as well as a few other engagements. Like last year, I should be away from the office for most of that time but I will stay in France.

Best regards,

QUESTION

BUYING REAL ESTATE IN FRANCE

Can I make an appointment with you to discuss financial matters and buying property in Paris? … I’m an American but have French nationality.

During World War II, Churchill supposedly asked Stalin to respect religious freedoms in Eastern Europe because not doing so could upset the pope. Stalin is alleged to have replied, “The pope. How many divisions does he have?” This was meant to show the military powerlessness of the Vatican, a state with a surface area of 0.44 square kilometers and 800-some inhabitants. But even if the pope carries no military weight and little diplomatic influence, he does have an extremely powerful symbolic impact.

WORD HISTORIES WEBSITE
1943: FIRST OCCURRENCE OF THE QUESTION ALLEGEDLY POSED BY STALIN

The earliest mention that I have found of this question is from Time: The Weekly Newsmagazine (New York City, N.Y.) of Monday, 27th December 1943:

Raconteur
Prime Minister Jan Christiaan Smuts of South Africa set the week’s best Teheran story in motion. His version: “Winston Churchill suggested to Stalin the possibility of the Pope’s being associated with some of the decisions taken. ‘The Pope,’ said Stalin thoughtfully. ‘The Pope. How many divisions has he?’”
https://wordhistories.net/2019/08/23/how-many-divisions-pope/

WIKIPEDIA

The Pontifical Swiss Guard, also known as the Papal Swiss Guard or simply Swiss Guard, is an armed force, guard of honor, and protective security unit, maintained by the Holy See to protect the Pope and the Apostolic Palace within the territory of the Vatican City State. Established in 1506 under Pope Julius II, it is among the oldest military units in continuous operation and is sometimes called “the world’s smallest army.” … As of 2024, there were 135 members.

A new pope was elected a few weeks ago: Leo XIV, born Robert Francis Prevost, an American-Peruvian dual national with some French ancestry, as his last name shows. Throughout recorded history, some leaders and rulers have thought that power is what governs the world, and that fighting capacities determine who gives orders and who submits to them. Whether the Stalin quote is true is beside the point. As the end of WWII neared, Stalin was among those who thought strictly in terms of the military forces each country had. He dismissed all leaders who did not have an army comparable to that of the USSR, which almost single-handedly defeated the German Army at a critical point of the war with the victory at Stalingrad and its aftermath, until D-Day, when a Western front was opened. He was not the only ruler to think that way; many heads of state follow the same logic today. Around the world, more and more countries are adopting or leaning toward autocratic leadership, and I would put France in that category.It is my belief that, since the early 1960s, the Roman Catholic Church has evolved in such a way that the pope is seen as a moral authority. Each pope since Pope John XXIII has followed this evolution, adapting it to his personality.

WIKIPEDIA

“The Second Ecumenical Council of the Vatican, commonly known as the Second Vatican Council or Vatican II, was the 21st and most recent ecumenical council of the Catholic Church. The council met each autumn from 1962 to 1965 in St. Peter’s Basilica in Vatican City for sessions of eight and twelve weeks.”

One definitive illustration of this evolution was the papacy of Pope John-Paul II, sovereign of the Vatican City State from October 16th, 1978 until he died in 2005. He is considered to have played a major role in the collapse of the Soviet regime and the dissolution of the USSR on December 26th, 1991. History can have a powerful sense of humor, as demonstrated by the fall of Stalin’s country.

It feels like the media around the world are stating in unison that Pope Leo XIV will follow a similar path. I may be over-optimistic in thinking that he will be instrumental in restoring a more humane and democratic way of governing countries, organizations, and so on. Maybe it is time now to measure the influence of the pope and other spiritual leaders, not by the size of their respective armies, but by the number of their followers, the people who pay attention to their message, and the real impact these leaders have on the world’s population.

The rise of autocracies may be balanced by moral leaders strengthening soft power. It is possible that counting on armed forces to secure power and wealth is a losing proposition, given the forces aspiring to ethical rulers and leaders complying with the constitutions of their countries and the rights of the people. I believe that the question “How many divisions does the Pope have?” is a thing of the past, with no future in the long run. I suppose that might make me an unreasonable optimist.

I RECENTLY STOOD ON OMAHA BEACH 
The movies, pictures, and descriptions of Allied forces taking the beaches of Normandy often show high cliffs, a struggle to climb, and so on. Looking at photos and watching the movies gives the impression that they were extremely difficult locations to capture.

Then I stood looking at Omaha Beach. Where I was, there was no cliff; it was a normal sandy beach. But this was where the bloodiest battle occurred. It felt counterintuitive. Then I analyzed the situation militarily. A lot of things added up to create this situation. Something obvious came to mind. Firearms that are put on a stand shoot horizontally and up in the air. They cannot shoot downward. So a low-slope beach is an open range for these weapons. This is not the case with high cliffs. The next thing was that the American bombing of the German defenses reached their targets – except on Omaha Beach. The last thing was that, due to strong winds, the American troops reached that beach behind schedule when the tide was lowest. The beach recedes so far at that moment that there is a huge stretch of sand before dry land is reached.

The other D-Day beaches, comparatively, have a safe and secure space at the foot of the cliff, and the beach is quite narrow. So they ended up being easier to take.

Standing there looking at the beach at low tide, I could easily imagine how there was such a bloodbath on this beach. Looking again, I saw children playing, families strolling, everybody enjoying the sunshine on a nice day. Omaha Beach is not a shrine. There are monuments celebrating and memorializing what happened in 1944. But today it is a beach like many others in the region and popular because of its size. After all, this is for the better, and I believe many think so, including the veterans who fought there and who come back as if on a pilgrimage.

MORE SCRUTINY REVIEWING THE NATURALIZATION PROCEDURE 
French Interior Minister Bruno Retailleau, citing a provision of the immigration law championed by his predecessor, Gérald Darmanin, is asking prefects to pay close attention to the level of French language proficiency, as well as allegiance to the values of the Republic required to obtain naturalization. He has also drawn up a list of criteria that would show “the exemplary nature of the applicant’s background.” The list addresses, among other things, whether the applicant has been an undocumented resident. Then the procedure requires having lived in France for a minimum of seven years instead of five.

The applicant’s financial means are also heavily scrutinized. The last five years must be reviewed, and the earned income must prove a successful “professional integration.” The review must now meet a stricter threshold. This implies that applicants must provide proof of “sufficient and stable resources,” excluding social benefits. In other words, they must not rely even partially on welfare to live. Prefects are required to submit a report on the application of the Retailleau circular to the minister within three months.

This latest crackdown raises two serious issues, proving that political decisions are too often out of touch with the reality of the people being governed.

1. Relying on welfare

The Caisse d’Allocations Familiales (CAF) pays a large range of subsidies. Most of them cannot be considered as relying even partially on welfare to live. One of the best examples is the lodging payment, the Aide Personnalisée au Logement. To keep it simple, when the income of a family is considered too low compared to their rent amount, CAF pays a fraction of the rent either to the individual or directly to the landlord. It affects over six million households, or about 12.6 million people. Another example is the Prime à la naissance. This subsidy is received right after the birth of a child, pretty much regardless of the family’s income. So it is critical to define carefully which subsidy paid by CAF can block naturalization.

2. Undocumented individuals must have resided in France for 7 years instead of 5 to comply with the requirements

Everybody is complaining about excessive delays linked to immigration status renewal. Normally, the applicant for naturalization must at all times have a document proving their legal stay in France. The reality is different, however, and it is not unusual now for people to go several weeks or even months without documents. The prefecture does not consider such people to be in France illegally, but it can feel that way to those individuals affected if the reality of their daily life causes them to lose their job, financial support, health coverage, and so on. This can happen at various stages of the procedure, especially when the renewal is submitted online.

Currently, when the prefecture issues a negative answer to the submitted request, it may result in the applicant receiving an Obligation de Quitter le Territoire Français, with its expulsion order. Both the prefecture and the applicant can make mistakes; however, a standard in-house appeal might fix the situation. What is happening now is that all refusals come with an expulsion order, which, of course, is not obeyed and is never enforced when the appeal is accepted. The lowest level appeal, called recours gracieux, is sent to the prefecture explaining the way in which the initial presentation was wrong and expressing hope that a new, more pertinent presentation will lead to the decision being changed.

But now the statement mentioned above from the Ministry of the Interior indicates that such a situation would make it a lot more difficult to obtain naturalization. There are also court decisions in favor of the foreigner sanctioning the prefecture for wrongdoing and summoning it to reinstate all the plaintiff’s immigration rights. Given how long court rulings take to be delivered, it is certain that in such a case, the foreigner has been staying illegally in France for several years. It would be absurd for the prefecture to argue that such years of illegal stay prevent the foreigner from becoming French after a five-year stay, when it was the prefecture that lost in court!

I do not want to appear cynical, I just have a hard time with the current government, including the minister of the interior, and am not sure I trust them to be fair after seven years and not hold such situations against the applicants.

Thus, the talking points of the French government create a huge distortion, giving the impression that only so-called good, upstanding, and well-integrated candidates are being considered, and casting shame on those who have lived off public money or been delinquents. The reality is very different, and the unfairness of the government’s decision is illustrated here. The existing requirements for naturalization already allow for the denial of any request by an applicant receiving RSA, which meets the definition of welfare. On the other hand, currently, those who have been so-called delinquents because they have regularized their stay in France get the same treatment as any others.

THE GOVERNMENT IS CLOSE TO ABANDONING ITS PLAN TO LOWER THE VAT THRESHOLD FOR AUTO-ENTREPRENEURS
The government has decided to postpone the proposed VAT (TVA) reform for auto-entrepreneurs and looks likely to give up on it entirely. The original plan was that on March 1st, 2025, the threshold of the TVA exemption would be lowered to 25,000 euros of annual sales, compared with the previous level of 37,500 euros.

This plan might still be discussed as part of the 2026 budget if the government maintains its desire to lower the threshold. But several of my sources believe this will not happen. There is a real issue regarding craftsmanship that should be properly addressed. There are craftspeople (artisans), fully registered as professionals in their field, who pay the standard social charges and collect TVA. And then there are people similarly engaged who register not as artisan but just as “auto-entrepreneur”, paying lower social charges and no TVA. In theory, this situation should please everybody: the highly skilled professionals charge their clients the appropriate rate, and the others cannot compete and charge a lot less. But in reality, they compete for a large portion of the work. Clients are increasingly asking non-professionals to do things like fix a basic leak, change a gasket, paint a room, or add a couple of electrical sockets. The clients do so because they think such tasks do not require much expertise.

This problem has existed for years and is difficult to address. The crafts trades, i.e., the artisanat, have a de facto monopoly when an insurance company, landlord, syndic, etc., demands a professional invoice with a statement of good standing related to the TVA collection. There are too few people doing those jobs. This is why many now believe that lowering the threshold for everybody is not the solution, and so the government has given up on this idea. Therefore, profession libérale auto-entrepreneurs may be reassured that the problem is probably fixed as far as they are concerned.

A SOPHISTICATED SCAM RELATED TO PAYING RENT IN FRANCE
I have been hearing about a simple but effective scam that involves sending fake emails that claim to come from rental management companies. The messages inform the recipient that a rent payment has been missed and that new bank details must be used to make the payment. Sometimes the scam is presented as a technical error on the landlord’s account. In both cases, the tone of the message is designed to generate stress, encouraging the victim to pay quickly, without verifying the information.

The scammers use temporary bank account numbers (IBANs), which they regularly replace after a few transactions. Even though French tenants tend to be suspicious and rebellious toward landlords and agencies, this scam has been working. Attention, foreigners tend to worry that something is wrong and it is their fault. That makes them ideal victims who comply with the email’s request.

Therefore, let me put it this way: I advise all my readers to respond in the way a typical French tenant would: contact the landlord or the agency, and blame them for the situation. Clearly mention the email you received. If it is a scam, they will debunk the situation right away. Also, never change the bank account to which you pay your rent unless you have carefully confirmed that it is genuine. Once again, be French: ask that the request be sent by postal mail. It is extremely difficult for a scammer to send postal mail that really looks genuine.

TRAVEL WARNINGS AGAINST THE USA
For decades now, I have seen the notices that the American Embassy sends to Americans living abroad, warning them about travel to specific countries. On a few occasions, the embassy in Paris has even mentioned a need for caution when there are demonstrations and unrest in parts of Paris or other cities in France. This keen attention to the safety of Americans living abroad is well known. 

Now, several countries are warning their citizens against visiting the USA as tourists. On the day I wrote this section of my column, this was the list of countries making such warnings:
Canada
Germany
Denmark
U.K. 
China
Ireland
France
Finland
Netherlands
Norway
Sweden. 

The issue, as I see it, is not whether the situation in the USA related to border control merits these warnings. Whether the foreign governments are right or wrong, it is shocking to find the USA on a list of dangerous countries to visit as tourists.

The American media and the media of other Western countries have relayed numerous stories of people detained or expelled at the border while trying to enter the USA. For example, the French media covered at great length an incident in which a French researcher was turned away at Houston after trying to attend a conference.
www.lemonde.fr/international/article/2025/03/22/le-refoulement-d-un-chercheur-francais-aux-etats-unis-tourne-a-l-imbroglio-diplomatique_6584561_3210.html

THE SHIP STUDIO IS AVAILABLE FOR RENTAL THIS SUMMER
The SHIP studio is currently available on August 1st. I am finally getting a lot more requests and have had to refuse a few lately as it was already rented. When people contact me about renting it, I send them to the website. I hope it shows how cozy the accommodations are. The monthly rent of 1,400€ is all-inclusive. While I continue to favor rentals lasting between two and six months, under certain conditions I have accepted one-month rentals.
https://www.jeantaquet.com/home-in-paris

OFFICE CLOSED FOR SUMMER VACATION
The office will be closed for seven weeks over the summer holidays, from the evening of Friday, July 4th to the morning of Monday, August 25th. As always, I will be reachable by email for emergencies and important matters. The service I offer of receiving mail for clients will continue while the office is closed, and Sarah or I will honor prefecture meetings already scheduled, as well as a few other engagements. Like last year, I should be away from the office for most of that time but I will stay in France.

Best regards,

QUESTION

WHEN CAN I START TO WORK IN FRANCE?

Last year, I got my visiteur visa from the DC consulate. A couple of months ago, I submitted the request to renew it, and I have not heard yet from the prefecture. My visa expires very soon. I am setting up my company with my daughters, who are French nationals. I have been managing rental property in Paris, and I want to do international business development with my background in finance and tech. How do I change my status, and do I need to wait for their answer?

The Apprentice, according to Wikipedia, was “an American reality television series that judged the business skills of a group of contestants. It ran in various formats across fifteen seasons on NBC from 2004 to 2017. The Apprentice was created by British television producer Mark Burnett, and co-produced with Donald Trump, who was the show’s host for the first fourteen seasons.”

The exclamation “You’re fired!” is still iconic despite the end of the show some eight years ago. In the series, Donald Trump was an actor playing a successful businessman who trained people to be as successful as he supposedly was. The current situation makes me think of interviews with actors who gained international fame playing medical doctors and were then asked to save people in real life at the scene of an accident. It is fascinating to me that a significant portion of the population in the USA and many other countries are so drawn into TV programs that they end up mistaking fiction for reality. The fame of Donald Trump due to this program helped considerably in attracting voters and ultimately winning elections.

This is not the first time an actor has been elected president of the USA. But while Ronald Reagan’s career as an actor certainly helped him get elected as governor of California, when he ran for president in 1980, it was as a governor, not a movie star. Donald Trump claimed that the character he played in The Apprentice was also him in real life. He maintained that he owned and ran a real estate empire in the USA and abroad.

During his first term, as well as the first 100 days of his second term, he never publicly used the famous exclamation “You’re fired” even though, as president, he has fired many people or forced them to resign. For me, it illustrates that his appearance of strength and determination came from his ability as an actor, and he played it very well. I believe that in real life, as president, he does not show these characteristics, although he is a gifted communicator. Some might go so far as to think that the actor, i.e., the character, was elected and not so much the individual in real life.

One could say there is nothing new here, and since the JFK presidential campaign, advertising aired on TV has marketed the candidates more than anything else. I often go back to Donald Trump’s first campaign in 2016, which was built on the fame he had coming out of the TV series. I believe the question of reality vs “reality” TV has some merits regarding the truthfulness of his representation as a successful businessman in real life.

WIKIPEDIA

Michael Lee Aday (born Marvin Lee Aday; September 27, 1947 – January 20, 2022), better known by his stage name, Meat Loaf, was an American singer and actor. He was known for his powerful, wide-ranging voice and theatrical live shows. His Bat Out of Hell album trilogy – Bat Out of Hell (1977), Bat Out of Hell II: Back into Hell (1993), and Bat Out of Hell III: The Monster Is Loose (2006 – has sold more than 100 million records

THE EU SETS TIMELINES FOR TWO NEW BORDER CONTROL SYSTEMS 

In the last quarter of 2026, the European Commission plans to implement new border management systems, including the European Travel Information and Authorisation System (ETIAS).

ETIAS is a travel permit, not a visa.

The 30 member states of the enlarged Schengen area will require it for entry. It involves payment of a seven-euro fee, which will be charged to nationals of some 60 countries outside the European Union who are currently authorized to travel to countries in the enlarged Schengen area for up to 90 days without a visa. The fee will not be charged to people under 18 or over 70, or to family members of European citizens or third-country nationals who have the right to move freely within the European Union.

This fully electronic system, similar to the US Electronic System for Travel Authorization (ESTA), will reinforce checks on foreign travelers within the European Union, intended to detect potential threats. ETIAS will have to be applied for prior to travel and will be valid for three years or until the expiry of the travel document registered at the time of application.

The EU Entry/Exit System Will Be Implemented Earlier

From October 2025, under current plans, the EU Entry/Exit System (EES), designed to strengthen control procedures at the Schengen area’s external borders, will be used to electronically record the entry, exit, and refusal of entry into the Schengen area of third-country nationals wishing to enter the Schengen area for a short stay (maximum 90 days out of a total period of 180 days).

In concrete terms, manual stamping of travel documents will be replaced by registration of individual files in a centralized database, including date and place of entry and exit, facial images, and fingerprints. The database will automatically calculate the duration of the authorized short stay. The remaining time can be consulted by the traveler and border guards, as well as police and military personnel on missions to combat illegal immigration.

The new timeline for putting the EES and ETIAS into effect was adopted on March 5th, 2025, by EU home affairs ministers. The plan is to phase in the EES gradually over six months to give border authorities and the transportation industry time to adjust to the new procedures.

This might sound abstract, but people should realize how it will affect their lives. For many years, North Americans have been able to overstay in France for anything from a few months to several years without encountering difficulties. I am aware of only two instances where police acted on flagrant abuse of the situation at the airport. One person had to pay a fine of about 100 euros, and the other was sent home without any criminal charges.

Now, the incredible leniency of the French police will have to stop. The EES will mean creating an electronic record. Overstaying will become obvious. This is EU legislation, and the French police will have to enforce it, including the imposition of penalties. Those who have been taking advantage of police leniency should think about getting a lawful immigration status if they want to continue to live in France and travel occasionally to the USA.
https://travel-europe.europa.eu/revised-timeline-ees-and-etias-2025-03-07_en

The UK Electronic Travel Authorisation is already operating

I normally do not address British issues so I have copied and pasted text from the UK website on its new Electronic Travel Authorisation (ETA), which affects people living in France.
www.gov.uk/guidance/apply-for-an-electronic-travel-authorisation-eta

Who can get an ETA

Whether you can get an ETA depends on your nationality as shown on your passport.
Check if you can apply for an ETA.

Who does not need an ETA

You do not need an ETA if:

• 1 – you have a visa 
• 2 – you have permission to live, work or study in the UK (including settled or pre-settled status or right of abode)
• 3 – you are transiting through a UK airport and you will not pass through border control – check with your airline if you are not sure
• 4 – you are a British or Irish citizen
• 5 – you are travelling with a British overseas territories citizen passport
• 6 – you are travelling with a British National (Overseas) passport 
• 7 – you live in Ireland and you are travelling from Ireland, Guernsey, Jersey or the Isle of Man
• 8 – you are a child travelling on the France-UK school trip travel information form
• 9 – you are exempt from immigration control or obtaining permission to enter

Dual citizens

If you are a dual citizen with British or Irish citizenship, you do not need an ETA. Prove your permission to travel using a: :

• 1 – valid British passport
• 2 – valid Irish passport
• 3 – other valid passport containing a certificate of entitlement

What you can do with an ETA

You can:

• 1 – come to the UK for up to 6 months for tourism, visiting family and friends, business or short-term study 
• 2 – come to the UK for up to 3 months on the Creative Worker visa concession
• 3 – come to the UK for a permitted paid engagement
• 4 – transit through a UK airport if you will pass through border control – check with your airline if you are not sure

If you are coming to the UK for another reason, check if you need a visa instead.

An ETA does not guarantee entry to the UK. You still need to either:

• 1 – see a Border Force officer
• 2 – use an ePassport gate 

You may want to apply for a Standard Visitor visa instead if you have a criminal record or you were previously refused entry into the UK.

What you cannot do with an ETA

You cannot: 

• 1 – stay in the UK for longer than 6 months 
• 2 – do paid or unpaid work for a UK company or as a self-employed person, unless you are doing a permitted paid engagement or event or work on the Creative Worker visa concession
• 3 – claim public funds (benefits)
• 4 – live in the UK through frequent or successive visits 
• 5 – marry or register a civil partnership, or give notice of marriage or civil partnership – you need to apply for a Marriage Visitor visa

How much it cost

It costs £16 to apply.
Everyone travelling needs to get an ETA, including babies and children. You can apply for other people. You cannot get a refund after you apply.

FRENCH INCOME TAX DECLARATION TIME IS NOW
Just a quick reminder: the paper version of the 2024 income declaration must be filed in France by midnight on May 22nd, 2025. The declaration forms have been available at www.impots.gouv.fr since April 13th. That is also the day you can start filing your declaration on the same website. To do so, you need a tax ID number (numéro fiscal) and a password.

Note that the deadline for online declarations is later than that for paper declarations. The schedule depends on your postal code:
• Départements 01 to 19 must file by midnight on May 25th.
• Départements 20 to 54 by June 1st.
• Départements 55 and up by June 8th.

THE TRAFFIC IN PARIS IS ALMOST ALWAYS THE SAME (SORT OF!)
It feels like every foreigner living in Paris has a blog, and they all comment on the Parisian traffic and how much it is constantly changing. The part about the constant change is true. It is also true that one reason Henry IV was assassinated in Paris on May 14th, 1610, was because there was a huge traffic jam and François Ravaillac had plenty of time to commit his crime.

To illustrate what is happening today, I would like to describe two modifications in my neighborhood.

The nearby kindergarten and elementary school that our children attended share the same building. For a long time, the street was wide with a large volume of traffic. The sidewalks were widened to provide space where parents could wait for the children to come out, and for other gatherings. Then the tiny portion of the street in front of the schools went from one way to no way in early 2021. Construction was carried out for six months or more. The space between the two school buildings was remodeled. The stairs up to each building were eliminated, and each school’s entrance is now at street level. There are trees and plants alongside each building, with a space in the middle for bicycles. All this sounds great, but driving a car on that street is now a nightmare, as on both sides, the traffic makes a U-turn, sending the cars back to where they came from and then in the direction of leaving Paris.

We park our car in a nearby modern building that faces another kindergarten and elementary school. The entrance and exit are at opposite ends of this wide building. Two barriers were added, making the street a dead end on both sides. Leaving and entering the underground parking is now a lot easier, as there is no traffic. The space dedicated to the children and their parents is safe and looks almost like a playground. But a succession of one-way streets, with several right and left turns, makes it complicated to get back to the normal fluid traffic.

One reason driving a car in Paris is getting so complicated and traffic jams appear so quickly is that the municipal government is intentionally changing the way traffic flows to make it less fluid everywhere it can. One needs to live in the same neighborhood long enough to see the evolution.

All these renovations, modifications, and improvements have two distinct goals. One is to add vegetation everywhere possible, increase the number of pedestrian streets as well as the bicycle paths, and improve the safety of streets near schools, hospitals, and other facilities. The other is to redesign car and truck traffic to make it a nightmare to drive in Paris, the main aim being to cut down on air pollution by discouraging the use of private vehicles.

A HIDDEN TAX INCREASE WHEN PURCHASING FRENCH REAL ESTATE
Governments always try to hide tax increases so that people are unaware of them. Here is a recent case in point.

The vast majority of the amount paid to the notaire when purchasing real estate is a combination of various taxes. One of them is called the Droits de Mutation à Titre Onéreux (DMTO). The latest rise in notary fees is the result of a decision by some départements to increase the DMTO by 0.5 points under the Finance Act of 2025. This decision was taken after three consecutive years of declining real estate transactions, resulting in a reduction in tax revenue for the départements, which benefit from DMTO collection. To compensate for the loss of revenue, the increase in notaire fees was authorized.

This affects buyers’ budgets in the départements that have adopted this increase. The extra cost for buyers is 500 euros for every 100,000 euros of property price. For example, the buyer of a property costing 300,000 euros will have to pay an extra 1,500 euros. This additional cost may prove difficult for some buyers.

THE SHIP STUDIO IS AVAILABLE FOR RENTAL THIS SUMMER
The SHIP studio is currently available on August 1st. I am finally getting a lot more requests and have had to refuse a few lately as it was already rented. When people contact me about renting it, I send them to the website. I hope it shows how cozy the accommodations are. The monthly rent of 1,400€ is all-inclusive. While I continue to favor rentals lasting between two and six months, under certain conditions I have accepted one-month rentals.
https://www.jeantaquet.com/home-in-paris

OFFICE CLOSED FOR SUMMER VACATION
The office will be closed for seven weeks over the summer holidays, from the evening of Friday, July 4th to the morning of Monday, August 25th. As always, I will be reachable by email for emergencies and important matters. The service I offer of receiving mail for clients will continue while the office is closed, and Sarah or I will honor prefecture meetings already scheduled, as well as a few other engagements. Like last year, I should be away from the office for most of that time but I will stay in France.

Best regards,

QUESTION

HEIR OF A FRENCH ESTATE WHILE LIVING IN THE USA

I live in the USA, and my uncle died last month. He was a US citizen who had been living in Nantes for the last 40 years. He left without a will, and I believe that I am the next of kin as his siblings are all dead, including my father.
The next step after the funeral is settling my uncle’s estate. I have been communicating with a notaire’s office as he owned an apartment in Nantes. The notaire’s firm told me to hire a genealogist to prove I am the legitimate heir. This would cost about 3,000 euros and I would have to pay for it.I do not see the need for this, but the notaire refuses to take my word for it.

QUESTION

WAYS TO GET A LEGAL STAY IN FRANCE WITHOUT A VISA

I need someone who can help people get a carte de séjour. I am Argentinian. I just found a home, a maid’s room! I have a couple of jobs and I am paid officially about 450 per month. My son has been attending elementary school for the past three years. I came with my wife on a tourist visa over three years ago. Can I ask for my regularization now? Should it be linked to my work, my wife, or my son?

Life Is a Lemon and I Want My Money Back

I want my money back
I want my money back
It’s all or nothing
And nothing’s all I ever get
Every time I turn it on
I burn it up and burn it out
It’s always something
There’s always something going wrong
That’s the only guarantee
That’s what this is all about
It’s a never ending attack
Everything’s a lie and that’s a fact
Life is a lemon
And I want my money back
And all the morons
And all the stooges with their coins
They’re the ones who make the rules
It’s not a game it’s just a rout
There’s desperation
There’s desperation in the air
It leaves a stain on all your clothes
And no detergent gets it out
And we’re always slipping through the cracks
Then the movie’s over, fade to black
Life is a lemon
And I want my money back
I want my money back
I want my money back
What about love
It’s defective
It’s always breaking in half
What about sex
It’s defective
It’s never built to really last
What about your family
It’s defective
All the batteries are shot
What about your friends
They’re defective
All the parts are out of stock
What about hope
It’s defective
It’s corroded and decayed
What about faith
It’s defective
It’s tattered and it’s frayed
What about your gods
They’re defective
They forgot the warranty
What about your town
It’s defective
It’s a dead-end street to me
What about your school
It’s defective
It’s a pack of useless lies
What about your work
It’s defective
It’s a crock and then you die
What about your childhood
It’s defective
It’s dead and buried in the past
What about your future
It’s defective
And you can shove it up your ass
Oh, I want my money back
(Life is a lemon) 
I want my money back
(Life is a lemon, life is a lemon) 
It’s all or nothing
And nothing’s all I ever get
Every time I turn it on
I burn it up and burn it out
It’s a never ending attack
Everything’s a lie and that’s a fact
Life is a lemon
And I want my money back
And we’re always slipping through the cracks
Then the movie’s over, fade to black
Life is a lemon
And I want my money back
I want my money back
Back, back, back, back
I want my money back
I want my money back

“Life Is a Lemon and I Want My Money Back” was the second single from the album Bat Out of Hell II: Back into Hell by Meat Loaf, released in October 1993. I am not sure how many people are still familiar with this artist.

WIKIPEDIA

Michael Lee Aday (born Marvin Lee Aday; September 27, 1947 – January 20, 2022), better known by his stage name, Meat Loaf, was an American singer and actor. He was known for his powerful, wide-ranging voice and theatrical live shows. His Bat Out of Hell album trilogy – Bat Out of Hell (1977), Bat Out of Hell II: Back into Hell (1993), and Bat Out of Hell III: The Monster Is Loose (2006 – has sold more than 100 million records worldwide, making him one of the best-selling music artists of all time. The first album stayed on the charts for over nine years and is one of the best-selling albums in history, still selling an estimated 200,000 copies annually as of 2016.

I have been a Meat Loaf fan since my junior year in high school. I believe I bought all his studio albums. I saw him on May 30th, 1996, in Paris at the Grand Rex concert hall and movie theater. I could dedicate an entire section to this landmark, which first opened on December 8th, 1932, but for now, here is some information from Wikipedia about the Grand Rex:

It is located at No. 1, boulevard Poissonnière in the 2nd arrondissement, in the Grands Boulevards area. Its facades and roofs, as well as its hall and its decor, have been listed as a Monument historique since October 5, 1981. This giant cinema has a capacity of more than 2,700 people in its great hall and posts an average attendance level of 1 million visitors per year.

Meat Loaf was a storyteller covering many situations and experiences, including some heroic fantasy stories like the song Bat Out of Hell. He was also known as one of the actors in The Rocky Horror Picture Show.

The thing that led me to choose this title was the synopsis of an article published in February in an Indian newspaper, The Economic Times:

“Residents in the USA might get a $5,000 tax refund from Elon Musk. James Fishback, the CEO of investment firm Azoria, has proposed the idea of a DOGE Dividend. Fishback posted on social media that the proposal would guarantee a $5,000 (Rs 4,34,730) refund to every American taxpayer household, funded by savings from the Department of Government Efficiency. Elon Musk has responded to it. Trump has also backed the idea.

Read the full article at https://economictimes.indiatimes.com/news/international/global-trends/us-news-elon-musk-doge-dividend-james-fishback-will-americans-get-a-refund-of-5000-from-elon-musk-all-about-doge-dividend-plan/articleshow/118393131.cms

Autocratic and populist politicians often use this kind of argument, saying, for instance:
You pay too much in taxes.
The government is wasting your money.
They should reimburse you for all the waste they create.

But until now, as far as I know, these were talking points, things said at political rallies, in Congress, and in the media without giving figures or measurable data. Now, people working for the Executive Branch release such detailed figures that they have proposed a $5,000 refund to every American taxpayer household. This idea goes much further than previous far-right candidates in the Western World. Their audience, the people who hear and believe it, will support this idea for years, absolutely convinced that the IRS will one day send them a $5,000 check. It is just like the situation described in the song: they believe it because they think their life is worthless. Everything has been rigged against them from the beginning.

I think sometimes the media overlooks such stories, believing they are not worth talking about. But as long as they believe this, the administration can count on significant support through thick and thin as long as voters expect a check with their name in the mail someday. They envision President Trump personally handing them this check and taking care of them. The president even sent out an email asking, “Would you accept a DOGE dividend check signed by Trump?”

The US news contains a constant hurricane of executive orders, court decisions, and closing of Federal buildings, and it is impossible to deal with all the life-changing decisions made since January 21st, Inauguration Day. The spectacular is what is discussed in the media. I believe that what catches people’s attention and arouses their emotions is not always worthy of being called news, as it rarely explains the roots of the situations. The news should inform people of the reality of their situation in the local community, their country, and the world. I hope politicians and elected officials will try to tackle this invisible long-term problem in the USA, which can be summed up this way:
And we’re always slipping through the crack / Then the movie’s over, fade to black/ Life is a lemon/ And I want my money back.

Meat Loaf sang that 32 years ago!

I HAVE BEEN A VOLUNTEER IN THE USA AND FRANCE FOR 40 YEARS 
I am getting more and more involved in charitable projects. I believe I can trace this practice back to 1985. I always reflect on this after meeting someone involved in a project and being moved by it. As odd as it may sound, I have the impression that I am chosen by them, that I am not the one who wants to get involved in a specific cause. These projects are almost always about people, fighting for them, serving them, and welcoming them. My volunteer work at the American Church in Paris (ACP) was where I acquired my expertise in immigration law and from where I launched my practice in July 1997.

My latest involvement is with Rhobi Samwelly from Tanzania. The French government awarded her a prize in 2022, making her a laureate of the Marianne Initiative, for her contribution to the fight for human rights in her country. In 2017 she established a non-government organization, Hope for Girls and Women Tanzania, setting up safe houses to protect girls wishing to escape female genital mutilation and to support women who have experienced gender-based violence in Tanzania.

In 2022, she spent several months in France, where a movie about her work, In the Name of Your Daughter,was screened several times, including at the ACP and the Foyer de Grenelle (I am a long-term member of both). She was again awarded a prize in 2023 and returned to France at the government’s invitation. She met with President Macron during the final ceremony.

Another screening of In the Name of Your Daughter is scheduled at the ACP on May 14th, although she will not be present. Since the last round of viewings, a French association called Hope for Girls and Women has been established to support her organization, so we hope to have an even larger crowd this time and raise a large amount of money to support her NGO.

https://www.initiativemarianne.fr/les-laureats/?_promotions=2022
https://hopeforgirlsandwomen.org/rhobi-samwelly-selected-for-human-rights-defenders-award/
https://mubi.com/en/fr/films/in-the-name-of-your-daughter

VFS GLOBAL HAS BEEN REPLACED BY TLScontact 
On April 18th, the French administration is changing providers for the procedure of issuing immigration visas. I have often expressed my dissatisfaction with VFS Global’s services, so it would be an understatement to say I welcome the news. One can only hope that the new company, TLScontact, offers a better service.

One thing I am certain of is that the French consulate in Washington, DC, will continue to review visa requests and make the final decisions. So, the minimum that I really want is for files to be accepted and forwarded to the consulate without any modifications. If, in addition, the employees of TLScontact know their jobs and can advise and guide applicants, this change will be welcome indeed.

– Here is what the company has to say for itself at https://www.tlscontact.com/en/
: At TLScontact, we work with governments from around the world to provide visa and consular services on their behalf to travelers and citizens. Our core expertise, built up in visa processing, enables us to apply our secure processing experience to a wide range of government and citizen services, both abroad and in-country. Harnessing new technology, we support governments in their digital transformation, helping to improve efficiency and enhance customer service.

THE FRENCH ADMINISTRATION IS INCREASING ITS ANTI-FRAUD EFFORTS
The government intends to further strengthen measures to recover public funds lost to fraud. New measures targeting companies and the self-employed are envisaged. In 2024, the fight against fraud related to social charges underwent an unprecedented acceleration. The amount recovered through reassessments by Urssaf reached 1.6 billion euros, up 33% on the previous year. This increase reflects heightened surveillance of employers and self-employed workers, who are the main targets of these efforts. In the same period, recovery of social security fraud by the Caisse Nationale des Allocations Familiales rose by 20% to 450 million euros.

The new measures under consideration include better supervision of foreign companies operating in France without a permanent base. In addition, digital platforms may be obliged to declare and withhold social security contributions for micro-entrepreneurs operating in France.

THE TAXE LAPIN (RABBIT TAX) – FIGHTING NO-SHOWS FOR MEDICAL APPOINTMENTS
Increasingly, people book medical appointments and do not show up. This disrupts medical professionals’ activity and makes it harder for people who really need an appointment to get one. Now French lawmakers are considering how to address this situation. One possible measure is known as the taxe lapin, literally “rabbit tax.” It is named for the common French expression poser un lapin, which means to stand someone up, i.e., failing to show up for an appointment and not canceling.

The taxe lapin plan could involve requiring a bank pre-authorization for payment of the penalty, whose amount would be set by decree, along with a reasonable time limit for canceling an appointment. The Constitutional Council has rejected the current proposal on definitional grounds but did not question the principle of such a penalty.
www.lemonde.fr/sante/article/2025/02/28/rendez-vous-chez-le-medecin-non-honores-le-conseil-constitutionnel-censure-la-taxe-lapin-et-d-autres-articles-de-la-loi-du-budget-de-la-secu_6570013_1651302.html

THE SHIP STUDIO IS AVAILABLE FOR RENTAL THIS SUMMER
The SHIP studio is currently available on August 1st. I am finally getting a lot more requests and have had to refuse a few lately as it was already rented. When people contact me about renting it, I send them to the website. I hope it shows how cozy the accommodations are. The monthly rent of 1,400€ is all-inclusive. While I continue to favor rentals lasting between two and six months, under certain conditions I have accepted one-month rentals.
https://www.jeantaquet.com/home-in-paris

OFFICE CLOSED FOR SUMMER VACATION
The office will be closed for seven weeks over the summer holidays, from the evening of Friday, July 4th to the morning of Monday, August 25th. As always, I will be reachable by email for emergencies and important matters. The service I offer of receiving mail for clients will continue while the office is closed, and Sarah or I will honor prefecture meetings already scheduled, as well as a few other engagements. Like last year, I should be away from the office for most of that time but I will stay in France.

Best regards,

QUESTION

HOW TO OBTAIN A 4-YEAR EMPLOYEE CARTE DE SÉJOUR

I am an American who has been living in France for the last six years. I applied for a carte de séjour pluriannuelle last year as a salaried worker. I took all of the steps necessary to have this multiyear card/visa but when I picked it up at the prefecture, it was only valid for one year and they didn’t explain to me why. Upon numerous attempts to contact the prefecture for more information I have received no response and it has been six months. My visa now expires in 1 month and my appointment to renew (the soonest available) is in July. I’ve now applied to prolong my visa twice until my appointment but I’ve heard no response so I’m worried about what’s next. I was hoping to find some guidance as I want to continue to work here in France long-term. I have a French partner and we’re willing to PACS if this will help my case. We’ve been together for 5 years and have lived together for 1 year. Thank you for any help you can offer. I am very motivated to stay in France and am open to any option that will help my situation.

QUESTION

PICKING UP THE CARTE DE SÉJOUR AT THE PREFECTURE

I would like to have your opinion about what happened to me when I renewed my carte de séjour. I was informed with a text message that my titre de séjour was waiting for me at the prefecture. So I got up early, took the bus for an hour, got there, took a number, and waited in line, only to be told that I should come the day before the expiration date of the current carte de séjour!!
The message did not mention this of course and they admit it never does. Unlike the appointment for the fingerprints, it does not even mention a date. So I made that long trip once again on the right day and got my card! I did not even get a good explanation as to why I was not allowed to get it the first time, even though it was there and they could have given it to me. I was told that the computer system does not allow it. Do you have an explanation that makes sense?I translated the message I received so you can see for yourself:
Hello, 
You have applied for a residence permit, which is currently available. 
Please go to the Préfecture reception desk between 8:30am and 10:00am, Monday to Friday, with the following documents: 
– your valid original passport or a passport application certificate if your passport is being renewed; 
– your residence permit (carte de séjour); 
– your récépissé; 
– a €225 fiscal stamp. 
PLEASE BRING THIS E-MAIL WITH YOU.

Talkin’ Bout a Revolution

Don’t you know
They’re talking about a revolution? 
It sounds like a whisper
Don’t you know
Talking about a revolution? 
It sounds like a whisper
While they’re standing in the welfare lines
Crying at the doorsteps of those armies of salvation
Wasting time in the unemployment lines
Sitting around waiting for a promotion
Don’t you know
Talking about a revolution? 
It sounds like a whisper
Poor people gonna rise up
And get their share
Poor people gonna rise up
And take what’s theirs
Don’t you know you better run, run, run, run, run, run
Run, run, run, run, run, run
Oh, I said you better run, run, run, run, run, run
Run, run, run, run, run, run
’Cause finally the tables are starting to turn
Talkin’ ’bout a revolution
’Cause finally the tables are starting to turn
Talkin’ ’bout a revolution, oh no
Talkin’ ’bout a revolution, oh
I’ve been standing in the welfare lines
Crying at the doorsteps of those armies of salvation
Wasting time in the unemployment lines
Sitting around waiting for a promotion
Don’t you know
Talking about a revolution? 
It sounds like a whisper
And finally the tables are starting to turn
Talkin’ ’bout a revolution
Yes, finally the tables are starting to turn
Talkin’ ’bout a revolution, oh, no
Talkin’ ’bout a revolution, oh, no
Talkin’ ’bout a revolution, oh, no

“Talkin’ Bout a Revolution,” released in July 1988, is the second single from the self-titled debut album of the American singer-songwriter Tracy Chapman. It peaked at No. 75 on the American “Hot 100” chart.

A COUP-D’ETAT VERSUS A REVOLUTION 
The Cambridge Dictionary defines “coup d’état” as “A sudden defeat of a government through illegal force by a small group, often a military one.”

The online Oxford Dictionaries defines “revolution” as “A forcible overthrow of a government or social order in favor of a new system.”

According to English Wikipedia, “A coup d’état, or simply a coup, is typically an illegal and overt attempt by a military organization or other government elites to unseat an incumbent leadership. A self-coup is said to take place when a leader, having come to power through legal means, tries to stay in power through illegal means.

“By one estimate, there were 457 coup attempts from 1950 to 2010, half of which were successful. Most coup attempts occurred in the mid-1960s, but there were also large numbers of coup attempts in the mid-1970s and the early 1990s. Coups occurring in the post-Cold War period have been more likely to result in democratic systems than Cold War coups, though coups still mostly perpetuate authoritarianism.”

And from French Wikipedia: “Un coup d’État est un renversement du pouvoir par une personne investie d’une autorité, de façon illégale et souvent brutal. On le distingue d’une révolution en ce que celle-ci est populaire. Le putsch est un coup d’État réalisé par la force des armes. Une révolution de palais est une forme de coup d’État dans laquelle le régime politique reste essentiellement le même mais les principaux titulaires du pouvoir sont illégalement arrêtés voire assassinés, et remplacés par de nouveaux.

“Il peut également y avoir des coups d’État légaux, ou auto-coup d’État, coups d’État effectués par des pouvoirs déjà en place pour y rester ou s’y renforcer. Napoléon Ier, Napoléon III, ont tous deux affermi leur pouvoir par un coup d’État légal (le premier s’auto-proclamant Consul à vie, puis instaurant le premier empire; le second abolissant la république et instaurant le second empire).”

Translation:
A coup d’état is an illegal and often brutal overthrow of power by a person vested with authority. It differs from a revolution in that the latter is popular. A putsch is a coup d’état carried out by force of arms. A palace revolution is a form of coup d’état in which the political regime remains essentially the same, but the main holders of power are illegally arrested or even assassinated, and replaced by new ones.

“There can also be legal coups d’état, or auto-coups d’état, carried out by powers already in place in order to stay there or strengthen themselves. Napoleon I and Napoleon III both consolidated their power through a legal coup d’état (the former proclaimed himself Consul for life, then established the First Empire; the latter abolished the Republic and established the Second Empire).”

These terms are often used along with several others, such as “dictator” and “authoritarian,” to mention the two I have recently heard the most.

We use words with the meaning we think they have. We can assume that people know the meaning of the words they use. But we also more or less taint some words with our personal emotions.

Using the above definitions of “coup d’état” and “revolution,” they look similar in what they describe. In the popular mind, a revolution is carried out by commoners, with the people rising up against the regime and grabbing power in the country. Similarly, people associate a coup d’état with a large number of military personnel under the authority of an officer who leads them to the strategic holdings of government authorities and ends up deposing the incumbent ruler. Many people view a revolution as the result of a far-left uprising and a coup as the result of one by the far right.

Politicians increasingly use hyperbolic figures of speech. I find that this weakens their statements instead of strengthening them. At the same time, there is a need to describe a situation accurately, even if it means using loaded words with historical significance that could appear ridiculous and completely out of context.

All this is so far away from Tracy Chapman’s song, which describes the dire poverty experienced by many people living in Western countries that claim to be rich. I could have chosen among bands including Steppenwolf, Jefferson Airplane, C.S.N.&Y., and C.C.R., which I still listen to a lot all these years later. Each of them wrote in one way or another about a revolution. I chose this title because it is “Talkin’ Bout a Revolution.” Maybe in the maelstrom of vociferous speech that we hear every day, Chapman is the one who describes best the radical changes many people believe are needed.

ANOTHER WAY TO PAY URSSAF SOCIAL CHARGES 
In the old days, checks were the standard way to pay URSSAF. We have come a long way, and a check is now a long and somewhat insecure way of paying URSSAF. Most commonly, URSSAF withdraws the amount owed from the bank account recorded in your file, though in some situations this method of payment may not work. Using a credit card is also possible. Now a new way allows payment to be made by using the references on the bill. Below are the comments I got from URSSAF.

– Ease of use: you no longer need to know your URSSAF RIB or fill in your payment reference. It takes just a few clicks.
– Security: the transaction is carried out after strong authentication with your online bank. Everything is done automatically via your banking space.
– Optimum tracking: this system enables you to track your transfers seamlessly.

Here is how it works:
1. Go to the “Pay contributions” section of your online account.
2. Select payment by bank transfer. You will be redirected to the new service (operated by Payzen) to search for and select your bank. 
3. Log in to your bank using your online banking details and confirm the payment and the account to be debited. 
4. A confirmation window from your bank appears. To return to your online space, click on the “Return to URSSAF” button.

Remember that renewal of the various self-employed cartes de séjour must be up to date with URSSAF, as the prefecture will ask for a statement of good standing.

FRENCH INCOME TAX DECLARATION TIME IS LOOMING
On a more mundane topic, I would like to remind everybody that the paper version of the 2024 income declaration must be filed in France by midnight on May 22nd, 2025. The declaration forms will be available at www.impots.gouv.fr on April 13th. That is also the day you can start filing your declaration on the same website. To do so, you need your tax ID number (numéro fiscal) and a password.

If you are making your first income declaration to the French tax office, you should do so using the paper form and checking the “first-time” box on the form (CERFA #2042) where it says Vous déposez une déclaration pour la première fois cochez (“Check here if this is your first declaration”). It is possible to get the tax office to give you the information needed to declare for the first time electronically, but I tend to advise against it because using paper documents makes it much easier to see and understand how the system works.

Note that the deadline for online declarations is later than that for paper declarations. The schedule depends on your postal code:
• Départements 01 to 19 must file by midnight on May 25th.
• Départements 20 to 54 by June 1st.
• Départements 55 and up by June 8th.

Reminder: if you are self-employed in France, the quarterly declarations sent to URSSAF do not constitute income tax declarations, which must be sent to the tax office. Many foreigners are under the impression that the quarterly declarations are their only fiscal obligation.

You are a French fiscal resident if you:
• stay in France 183 days in a calendar year, whether you have legal immigration status or not
• have immediate family members (spouse and/or minor children) who are living in France and therefore are French fiscal residents
• have a French employer
• run a French business, even something like tutoring schoolchildren in English.

Occasionally you may have a year with no tax owed to France, either because you only had foreign income not taxed in France or because your taxable income is too low. Then a problem can arise if the prefecture wants to see your income tax bill (avis d’imposition sur le revenu), as happens with many types of immigration status.

Unlike in the USA, filing is a two-step process. The income declaration is sent in, with no payment attached. Then, starting in August, the tax office issues the avis d’imposition sur le revenu based on the declaration, and the deadline to pay the income tax is September 15th.

Many organizations in France, in both the public and private sectors, may require you to furnish an avis d’imposition. For example, the Caisse d’allocations familiale (family subsidy bureau) uses this document among others to decide if applicants deserve aid and, if so, how much.

AN ELECTRONIC INVOICE EVEN FOR AUTO-ENTREPRENEURS
Starting in 2026, businesses and self-employed people in France will gradually be required to switch to electronic invoicing for all transactions. This reform, designed to simplify administrative procedures and strengthen tax control, will require the use of private, fee-based platforms. The government, as usual, presents it as a step forward, simplifying accounting and declarations.

It is clear that this reform will establish strict control over self-employed people, making it almost impossible to cheat. It will also impose a cost on the self-employed, as registered private companies will provide the service. The worst thing is that the government will be able to change the software’s settings whenever and however it likes. For example, a recent news report on the reform says the government will be able to increase the TVA ratio, lower the thresholds, and so on.

The reform is provoking strong reactions among the self-employed, who see it as an additional burden in an already difficult economic climate.

The electronic invoicing will be introduced in stages. From 1ᵉʳ September 2026, large and intermediate-sized companies will be the first affected. For small and medium-sized enterprises and micro-businesses, including auto-entrepreneurs, it will apply from 1ᵉʳ September 2027. The reform applies to all companies subject to TVA, whether they supply goods, services, or public auctions.

THE GUARDIAN NEWSPAPER REPORTS ON TOUGH FRENCH LANGUAGE REQUIREMENT
A faithful reader sent me the link to this article, which I had not seen. The article concludes that France may be asking applicants for naturalization to meet too high a French language standard since apparently a large segment of native French people would not pass the test involved.

The heading of the article is: France’s language tests for foreigners seeking citizenship defeat French people: Native speakers found to struggle with exams coming in under stricter rules for those who want to stay in the country.

This finding, I believe, further disproves the government’s claim that it is pushing foreigners to ask for the carte de résident only so they can be fully integrated into France more rapidly. As I explained last month, there is a huge discrepancy between people holding the VIP passeport talent carte de séjour, who will have a lot more time and are often graduates of Western universities, and foreigners working low-paying jobs who have little time to study, often lack even a secondary education diploma, and hold a much shorter-term carte de séjour. By changing the language requirement, the French government shows what kind of immigration it wants, despite the fact that “less-desirable immigrants” are well integrated and, through their work, provide their share of effort to the French global economy.

www.theguardian.com/world/2025/feb/14/french-citizens-would-fail-language-tests-for-foreigners-seeking-residency

HOW THE DOMINIQUE PELICOT TRIAL DEFINITIVELY INVALIDATES THE LEGAL CONCEPT OF BON PÈRE DE FAMILLE
A form of cultural evolution explains why the legal concept of bon père de famille (good father of the family), originally found in the Napoleonic Code, was recently replaced with raisonnablement (reasonably).

Article 1728 of the French Civil Code, related to housing rental, formerly stated that the renter was obligated to use the premises rented “as a good father of the family” (en bon père de famille). The current version, however, adopted in 2014, states that the renter must “use the premises reasonably.”
Article 26 – LOI n° 2014-873 du 4 août 2014 pour l’égalité …”.

Article 1728 now reads:
“Le preneur est tenu de deux obligations principales :
1° D’user de la chose louée raisonnablement, et suivant la destination qui lui a été donnée par le bail, ou suivant celle présumée d’après les circonstances, à défaut de convention ; 2° De payer le prix du bail aux termes convenus.”

An article published by Le Monde on December 18th 2024 explains the connection with the trial of Dominique Pelicot, found guilty the following day of having repeatedly drugged his wife, Gisèle, in the small Provençal town of Mazan and having invited dozens of men to rape her.

“When the Mazan rape trial opened, the eyes of the world turned to Dominique Pelicot, accused of having drugged, raped, and having his wife raped by more than fifty men over a ten-year period. In the media portrayals of the septuagenarian and his co-defendants, one phrase keeps recurring: ‘bon père de famille’‘good fathers’”.

(Lorsque s’ouvre le procès des viols de Mazan, les regards effarés se tournent vers Dominique Pelicot, accusé d’avoir drogué, violé et fait violer sa femme par plus d’une cinquantaine d’hommes pendant dix ans. Dans les portraits médiatiques du septuagénaire et de ses coaccusés, une formule revient sans cesse : les « bons pères de famille ».)

The article suggests that this legal concept, born in Roman antiquity and once associated with seriousness and respectability, had seen its prestige irreparably tarnished in the years between the 1804 promulgation of the Civil Code and the Mazan rape trial. It survived into the early 21st century but then quickly crumbled in a few years. The Me Too movement, progress in the struggle for equality between men and women, and several other factors crushed the almighty, always-perfect father figure, with the Pelicot trial giving it the coup de grâce.

One thing I find interesting about this situation is that in many countries, including the USA and France, legal language uses antiquated or even Latin formulas, and this does not seem to bother anyone. Societies are fine with them, except occasionally when plaintiffs do not understand what is said or written.

I grew up hearing about crimes passionnels (crimes of passion) when a man killed his female partner. In the old days, such a killer often received a light sentence because it was held that he acted out of passion and love. Eventually, the media and others started to use féminicide. The Commission générale de terminologie et de néologie, which works in conjunction with the Académie française, recommended its use in the legal field in 2014, with the meaning of “homicide of a woman, young girl, or child on the ground of her sex.” By 2020, the legal concept was widely used, and sentencing in such cases became a lot harsher, often worse, than for a “normal” homicide. Naming the crime so as to put the focus on the woman’s death rather than the man’s feelings changed everything.

Similarly, the change from en bon père de famille to raisonnablement says a lot about the need, in some instances, for the law to name things in a way that keeps up with the times. In contrast, ab intestat, the latin for “sans testament/without a will,” does not bother anybody and can be used for the foreseeable future. A more interesting example, perhaps, is pretium doloris, meaning “prix de la douleur/price of pain and suffering.” The literal translation is “the price of the pain,” in connection with the Code Civil, Article 1240, defining the right to be compensated for damages.

www.lemonde.fr/idees/article/2024/12/18/la-disqualification-definitive-des-bons-peres-de-famille_6454623_3232.html

SHIP STUDIO IS AVAILABLE FOR RENTAL STARTING JULY 15th 2025
The SHIP studio is currently available to rent on July 15th. The dedicated website for this studio details everything there is to know about it and my neighborhood, which is located in the 11th district, and the link is below. It has been months since I started working on the website. It feels like the studio will be occupied most if not all of 2025. The rent is still 1,400€, which includes everything.
https://www.jeantaquet.com/home-in-paris

Best regards,

QUESTION

WHY ARE IMMIGRATION REQUESTS NOT REVIEWED AT THE SAME TIME AND THE PROCESS IS SO SLOW?

My husband and I are on one-year cartes de séjour visiteur, which expired on November 25, 2024. This is our third year renewing them. We applied to renew for another year on September 9, 2024. In the past, we have been approved within two weeks.
I received in mid-November a document called attestation de prolongation d’instruction d’une demande de renouvellement de titre de séjour allowing me the same rights as on my current carte de séjour until the 12th of February, 2025. My husband did not receive the same document. We normally receive the same correspondence on the same day and hour.We have tickets to return to the States and spend Easter with family on April 15, returning April 30. It seems that we may or may not hear news before then, depending on whether the “instructing officer” has taken note in his file. It seems that there is no longer a way to contact the prefecture or anyone at the Ministry of Interior via telephone. There are no appointments available at the prefecture to ask in person. Is it possible for my husband to leave and return on his passport alone? He has never heard anything. He has been without a valid carte de sejour since November 25. Please let us know what can be done.

First, I would like to wish you all a very happy and prosperous 2025! There is a point at which we need to fill ourselves with optimism, regardless of what is happening around us. Happy New Year!

I believe many of us, perhaps all of us, think that 2025 is going to be a challenging year
in so many different ways.

“I Have a Dream” is the title commonly given to the public speech delivered by the American civil rights activist and Baptist minister Martin Luther King Jr. during the March on Washington for Jobs and Freedom on August 28, 1963.

I had a hard time choosing a title for this month’s column. So much is happening in the USA and elsewhere! My choice ended up being inspired by something most people saw as pure coincidence: The inauguration of Donald Trump as the 47th president of the United States took place on Monday, January 20, 2025, which was also Martin Luther King Jr. Day, celebrated on the third Monday in January in the United States. Technically it was indeed a coincidence, as MLK Day and Inauguration Day are set by law and the Constitution.

As incredible as it seems, all American people were celebrating an important event in the history of their country at the same time. It was just not the same event. Each side expressed its disapproval of the other celebration, seeing it as interfering with theirs.

I am focusing on this date because for me it is both an allegory that the USA was indeed united in celebration on the same day and a reminder of how evenly and deeply divided the country is.

Almost everybody who lives in the USA has probably heard the words “I have a dream” at least once in their life. But I am not sure how many know that it refers to Martin Luther King Jr.’s speech and the message it conveyed. I hope a majority of Americans do know about it, thanks to the celebration of Martin Luther King Jr. Day as a national holiday since January 20, 1986.

Against all odds and considering the growing skepticism regarding the truth of Martin Luther King Jr’s oratory among the American population, I believe that this speech and the message it conveyed had its place on that day, January 20, 2025. This speech was standing tall for those who knew how to see it. I cannot believe people and the media saw this as being just a coincidence without any meaningful message. The fact that there were two celebrations should not be dismissed as an error on the calendar. It should happen again in 2053. Martin Luther King Jr delivered the “I Have a Dream” speech on August 28, 1963, at a time when the USA was deeply and violently divided. He knew well what was happening then, and he dared deliver his speech against all odds that his dream would ever come true.

I WAS NOT A TOURIST WHEN I WENT TO DACHAU
In the current political environment, in the USA as well as many European countries, far-right parties and their ideas are being talked about and are represented in many parliaments. History does not repeat itself exactly. The same cause may produce the same effects, but what is different is the era in which it happens. In Germany, the extremist far-right AfD party came first in the Thuringian state election in September. Such an event could make it seem that the January 1933 election is being reenacted and that similar results could happen again. History could repeat itself. But because of the making of Germany today, it is completely different. Even so, history teaches us that there are just enough similarities that the result of this election cannot be overlooked.

I recently stayed with some family members in Munich for a week, taking the TGV from Paris for a five-hour trip. We enjoyed visiting many tourist attractions in and around the city. But I was not a tourist when we went to the Dachau concentration camp. It is now a museum and memorial, and it is maintained in good condition. It takes several hours to see everything that is displayed there. We saw many groups, including children on school field trips. There were a large number of people inside the camp taking time to read, reflect, and get a grasp of what happened there. One section explains the rise of the Third Reich. Only the administrative buildings used by the Nazi personnel have been kept in good shape. The barracks where the inmates were kept have been leveled, but the marks they left on the ground are visible as they are cared for. It is also possible to walk in the gas chamber. We walked out of there with overwhelming emotions. I am glad that I went, even though it was a somber time.

THE FRENCH LANGUAGE TEST IN IMMIGRATION PROCEDURES
At one point, a law was passed imposing an obligation to request a carte de résident. This procedure demanded an A2 level of French, while the new legislation requires the higher B1 level.

As my February 2024 issue stated, the government’s talking point was that this provision benefited foreigners by accelerating the issuance of the carte de résident and thus permanently securing their stay in France.

In my opinion, declaring that this provision benefits all foreigners is completely misleading, and therefore, I believe the French government putting some categories of foreigners requesting cartes de résident at a marked disadvantage.

The issue concerns Article 20 of the immigration control law of January 26, 2024, which specifies the following additions to the civil code (my translation):

3° He/she can demonstrate a knowledge of the French language, enabling him/her at least to understand expressions frequently used in everyday language, to communicate in the course of routine tasks, and to talk about subjects that correspond to immediate needs. This 3° does not apply to foreign nationals exempted from signing a republican integration contract mentioned in article L. 413-5.

4° He/she has had the option to benefit from the free French language courses made available by his/her département of residence. 

b) 2° becomes 5°. II. – The person concerned can demonstrate a minimum level of language, enabling him/her to understand the essential content of concrete or abstract subjects in a complex text, to communicate spontaneously, and to express him/herself clearly and in detail on a wide variety of subjects.

THE ORIGINAL TEXT
3° Il justifie d’une connaissance de la langue française lui permettant au moins de comprendre des expressions fréquemment utilisées dans le langage courant, de communiquer lors de tâches habituelles et d’évoquer des sujets qui correspondent à des besoins immédiats. Le présent 3° n’est pas applicable aux étrangers dispensés de la signature d’un contrat d’intégration républicaine mentionnés à l’article L. 413-5 ; 4° Il a bénéficié des conditions nécessaires à l’apprentissage de la langue française par l’accès à des cours gratuits dans son département de résidence ;

b) Le 2° devient un 5°
II.-Le premier alinéa de l’article 21-24 du code civil est complété par une phrase ainsi rédigée : « L’intéressé justifie d’un niveau de langue lui permettant au moins de comprendre le contenu essentiel de sujets concrets ou abstraits dans un texte complexe, de communiquer avec spontanéité, de s’exprimer de façon claire et détaillée sur une grande variété de sujets.

There are two reasons why I consider the government’s position misleading and discriminatory:
1. Highly skilled immigrants will have to get a carte de résident” after living in France for nine years, while others will have to do so after three or five years.

2. The current test is mostly multiple-choice, a format that high school graduates in many countries are familiar with. Immigrants from developing countries often have not finished middle school or, in some cases, elementary school. Thus, this kind of testing puts them at a huge disadvantage.

During my vacation, I read a detailed article in the October 2024 issue of Plein Droit, published by GISTI, a group providing immigration law information. I realized then how far-reaching the changes brought about by this legislation will be.

First, the law limits to three the number of times a carte de séjour can renewed with the same status before the holder must request and obtain a carte de résident. Depending on numerous factors, this can mean three to nine years. The carte de séjour lasts a minimum of one year. For some passeport talent categories, the first year can be followed by two cartes de séjour that each last four years.

The level of French required to obtain a carte de résident was increased from A2 to B1. The test is academic in many ways and discriminates against people with poor schooling. In some countries, only elementary school is mandatory and not always enforced.

Foreigners holding any category of passeport talent status are almost always highly educated, with at least a master’s degree, or hold senior management positions, or are acclaimed artists. In short, such foreigners are almost always familiar with multiple-choice academic testing. These people will have as many as nine years to reach the required level of French.

By contrast, foreigners getting a one-year carte de séjour three years in a row often come from developing countries, have low education levels, and may not ever have experienced such testing. Hence, they have a double handicap when it comes to reaching the B1 level in French. The result is that it is incredibly difficult for them to achieve the required level and continue to live legally in France.

Remember, this change in the law, according to the government, was intended to strengthen the rights of immigrants in France. The expected result is that many immigrants lose their immigration status and then be deported to their country of citizenship.

There used to be an alternative way of measuring the ability to speak, understand, and get around in French. The civil servant interviewing the applicant, judging by their level of education or lack thereof as mentioned in their file, would evaluate the person’s mastery of the French language and their ability to speak fluently and handle conversations well. That would have made this requirement more acceptable, setting aside the huge difference in the amount of time spent in France.

RADICAL CHANGES IN THE REGULARIZATION OF UNDOCUMENTED ALIENS IN FRANCE
Since November 28, 2012, the “Valls circular” (named for the minister of the interior at the time) has regulated the regularization procedure for undocumented foreigners in France. It provided a safe, predictable path to achieving a legal stay in France. Its provisions were clear and the guidelines were easy to understand. In today’s world, it is rare for legislation to be as clear as this.

On January 23, 2025, a new circular was sent to all prefects repealing the Valls circular. Here are the main changes I have identified thus far.

Prefectures now must prioritize requests on the basis of jobs in high demand (métiers en tension). The text also states that family procedures require a seven-year presence in France.

The prioritized procedures for employees working in métiers en tension require them to prove three years of presence in France and twelve months of seniority at work. For anyone other than these workers, the requirement is to document a seven-year presence in France.

Prefectures will also require applicants to display a good level of French, with a French diploma or language certification.

The extension of validity of an obligation de quitter le territoire français (OQTF) is confirmed, which means that the recipient must leave the country for at least three years, as this article was part of the Immigration Act of 2024. Today, an OQTF is a de facto expulsion order the police can enforce at any time.

I expect to learn a lot more in the months to come and will keep my readers informed.

DPE IS AN OBLIGATION FOR LANDLORDS
With regulations due to come into force in 2025, the Energy Performance Diagnostic (DPE) is becoming a central issue for homeowners who intend to rent out or sell their property.

The DPE, which assesses a home’s energy consumption and environmental impact, must be updated every 10 years. The absence or non-conformity of this diagnosis exposes landlords or sellers to an immediate fine of 1,500€, with the penalty doubled in the event of a repeat offense within three years.

It would appear that this regulation is not really being enforced. The government chose to keep poorly insolated lodgings on the rental market, considering the already existing shortage of lodging in numerous large cities in France.

THE EU’S HIGH COURT RULES IN FAVOR OF FOREIGN FAMILIES
The Court of Justice of the European Union (CJEU) has issued a landmark ruling on family allowances in France.

Foreign nationals will no longer have to prove that their children entered the country legally to benefit from family benefits. This decision, based on the principles of equal treatment enshrined in European law, simplifies procedures for many families, but also raises several questions.

On December 19, 2024, the CJEU, which is the European Union’s equivalent of the Supreme Court, abolished an obligation imposed on foreign families residing in France. Formerly such families had to prove the legal entry of children to obtain family allowances. The new ruling could mark a turning point in access to social benefits.

The case that gave rise to the decision dates back to 2008. After several years of litigation, France’s Cour de Cassation referred the matter to the CJEU because the requirement could contravene EU law.

The CJEU concluded that indeed the requirement imposed by France was contrary to the EU Single Permit Directive, which guarantees equal treatment for foreign workers and EU citizens. The court ruled that requiring proof of children’s lawful entry constituted an additional discriminatory condition. Access to family allowances was sometimes hampered by complex procedures, notably to obtain proof of legal entry.

The CJEU decision is particularly important for large families or those in precarious situations, who often depend on these benefits to meet their needs. It ensures fairer access to social benefits, in line with European principles.

METRO TICKETS ARE GOING ALMOST EVERYWHERE!
In France and most other European countries, there are two ways of looking at funding for local public transport. One view is that travelers must pay for their transport, and the closer fares are to the actual cost of operating the system, the better it is for taxpayers. The opposing view is held by political authorities who want the local population to make extensive use of public transport, so fares are low or travel may even be free.

In the 1960s, following a huge transformation of Paris and its suburbs, a unified authority was created to manage all public transport in the region, the STIF ( Syndicat des Transports d’Île-de-France). This authority introduced a pass, the carte orange, on July 1, 1975. The entire Ile de France region was split into six zones: Paris was zone 1, and the outermost area was zone 6. An individual metro ticket allowed travel in zones 1 and 2. So did the basic carte orange, which could be bought weekly or monthly. The more zones a card covered, the more expensive it was. Individual tickets were a lot more costly: two round trips usually cost more than a weekly pass.

As time passed and the Navigo pass was introduced to replace the carte orange, it turned out that people with an annual Navigo had more rights than monthly pass holders, and the weekly pass conveyed the lowest. At the same time, individual tickets were getting more expensive. There were often political debates on sharply increasing the cost borne by users, but most of the time, the increases were lower than the cost of living. When the monthly cost of the Navigo rose by 11.8% to 84.10€ on January 1, 2023, it made national headlines, and there were vehement debates in the French parliament about it.

Maybe to counterbalance this unpopular decision, as of January 1, 2025, the basic métro-train-RER ticket is now valid everywhere on the public transport system, with one major exception: travel to and from Charles de Gaulle and Orly airports.

This was a political decision to increase and facilitate the use of public transport, including use by tourists. It is also supposed to offset a further cost increase for tickets and passes.

I understand the reason they want to charge more for airport access, but it is confusing and many tourists are being caught and fined for using the wrong ticket.

Here is the message I found announcing the change:
Good news for occasional travelers, tourists, and commuters! No more headaches about fare zones. A new ticket valid throughout the Paris region, excluding airport zones, is now available: the Métro-Train-RER ticket.

From 01/01/2025, it will be sold individually, at full fare or reduced fare (no discount will be offered for the volume of tickets purchased). It will enable you to travel anywhere in the Paris region, excluding airport zones.

SHIP STUDIO IS AVAILABLE FOR RENTAL STARTING MARCH 1ST, 2025
The SHIP studio is currently available to rent on March 1st. The dedicated website for this studio details everything there is to know about it and my neighborhood, which is located in the 11th district, and the link is below. It has been months since I started working on the website. I do hope the studio will be occupied most of the year 2025; the rent stays the same, 1,400€, and it includes everything.
https://www.jeantaquet.com/home-in-paris

Best regards,

QUESTION

CONDITIONS FOR OBTAINING SELF-EMPLOYED IMMIGRATION STATUS

I am American, live fully, and work part-time in France, owning a house near Montpelier. I arrived in France on a tourist visa lasting one year. Then, I changed to a work visa/carte de séjour lasting one year. I have a SIRET number as a teacher. I asked for renewal of this carte de séjour, and it was turned down.I want to appeal the decision. Can anyone help me with this? In the USA I was a retiree and I still receive a substantial pension and Social Security. So, of course, my global income far exceeds the annual amount of the French minimum wage, which is all I need. I have been given 30 days to leave France, my house, everything. I need urgent advice.

QUESTION

FRENCH ESTATE TAXES ARE EXPENSIVE

I have given up on my dream of moving to France because of inheritance taxes. I’m single and have a son living in California who would inherit everything I have in the US.
While it’s great that France would not tax any of my professional income and my retirement, I figured that my son would end up paying almost half a million Euros in inheritance taxes on a $1.5 million estate.Other European countries would tax my income but some of them exempt the first million euros for spouses and children. For example, Italy charges 4% for spouses and children. Even if France adopted the one million euro exemption, its rates would remain way above those of other countries.