“Throw Down the Sword” is the last song on Argus, the third album by the British rock band Wishbone Ash, released on April 28th, 1972. The album is medieval themed, particularly the second side.

Throw down the sword,
The fight is done and over, 
Neither lost, neither won. 
To cast away the fury of the battle
And turn my weary eyes for home. 
There were times when I stood at death’s own door
Only hoping for an answer. 
Throw down the sword, 
And leave the glory
A story time can never change. 
To walk the road, the load I have to carry
A journey’s end, a wounded soul. 
There were times when I stood at death’s own door
Only searching for an answer.

I have been a fan of this band since the summer of 1978 and I believe I own most of their albums. Their eclectic style of music is grounded in twin lead guitar harmonization. Wishbone Ash is one of the few bands I have never stopped listening to. I believe it is one of the most underrated British bands. I see them as a musical transition from 1960s rock ’n’ roll to heavy metal as played by Black Sabbath.

The song’s metaphoric image is about stopping violence. Regardless of the reasons, good or bad, for opposing a government policy or a court ruling, there should not be a high level of violence in the USA, France, or anywhere else. I feel like we are surrounded by media talking about violence linked to almost everything. There is no point in listing any of the issues even if some of them have major consequences in both France and the USA.

Here I am talking more about the French situation, as both the level of violence and what is at stake seem important to me, and the outcome is totally uncertain. I have noted in virtually all my columns for a year or so that France is now in completely uncharted political territory, in which not only does the president lack a majority of parliamentary votes, but no party has a clear majority in the National Assembly. I have seen posts on Facebook expressing serious concern about moving to France. I fully understand this concern, and clearly a lot of people in France are inconvenienced by the current strikes, gas stations running dry and trash cans overflowing, not to mention spontaneous demonstrations featuring fights with police when they show up to disperse the protesters.

As I explain below, I doubt this unrest will last very long, so visitors’ French vacations in July or August should be fine.

As for everybody throwing down the sword and resuming polite and respectful discourse, who knows when this will happen, if ever.

CONFERENCE ABOUT AMERICAN NATIONALITY SPONSORED BY AAWE & AARO 
AAWE and AARO are two major non-profit associations in France assisting, guiding and supporting the American expat community. There are also many smaller groups, many of them doing business networking. Until 2000, I regularly attended one organized by Elizabeth de Vulpillières, who died in the spring of 2003. I have been active with the two major groups for a long time. They put on valuable conferences. I make a point of attending the ones about American citizenship, the latest of which was held on March 14th.

In earlier years when I had two minor children, a change in the law could affect their ability to transmit their American citizenship to their children. Now that they are both adults, I have more of a general interest, since I am asked to help American citizens who may be faced with similar issues. Knowing that these two associations exist can be the first help in providing proper guidance on what to do at the American Embassy.

So I want to thank AAWE and AARO once again for their unceasing efforts to improve and facilitate the lives of American citizens residing in France. Their powerful lobbying efforts have an impact on the lives of Americans outside the USA. The COVID pandemic forced them to put their conferences on hold. I am happy they are back.

A CRISIS IN THE FRENCH REAL ESTATE MARKET
Experts on the real estate market in the expat community in France regularly analyze what is going on and trends in the market. Almost everybody agrees there is a crisis because interest rates are rising faster than property prices are falling. One lesser-known reason is that banks have put a rapid and extremely harsh squeeze on issuing mortgages. The number issued dropped by 48.70% from February 2022 to February 2023.

French banks have never issued mortgages readily, asking for a lot more guarantees than in the USA. The problem today is that the interest rate in February was 2.82%, compared with 2.61% in January. The European Central Bank is said to be considering another increase, which would push the rate above 3%. It has already risen steadily for the past 14 months. French banks believe the rates should be rising faster, as interest on loans issued today will soon be below the inflation rate and banks will lose money on them as long as this situation persists.

REFORMING THE FRENCH PUBLIC RETIREMENT SYSTEM
French news outlets, along with much of the rest of the world’s media, have recently been showing photos of trash left on sidewalks in Paris and other cities, stacked up two meters high and turning streets into open-air garbage dumps, along with demonstrations occasionally resembling riots, as if there were a civil war.

I agree that French political life is currently unsettling. There is a lot of spontaneous anger expressed in the streets of cities throughout France. The media sensationalizes such events because they sell, and they raise audiences’ emotional level. But the garbage trucks are starting to return, and the demonstrations and violence will eventually stop. The real question now is what will make them go back to work, aside from the severe financial burden that continuing to strike imposes?

If there are huge numbers of police in the street, with many people arrested and kept in jail for a day or two, it may dissuade people from demonstrating. French unions know when to stop a strike, so there will be no breaking point on their side. The real damage will come during the next elections, which will start no later than the spring of 2027.

The true outcome of all this is a deep disconnect between President Macron and the French people. The margin by which the no-confidence vote on the retirement reform failed in the National Assembly, after the government forced through the reform under constitutional Article 49.3, was just nine votes. This, known as a reverse vote, was effectively the definitive vote in favor of the reform: Since the National Assembly did not force the government to step down, the law is considered approved.

But there is a growing sense that there could be a National Assembly election much sooner than 2027. The opposition parties now have every reason to stir up chaos. This could force President Macron to dissolve the assembly, triggering new legislative elections. If the voters’ anger is strong and long-lasting enough, a new election could result in the president lacking sufficient representatives to keep one of the two current opposition groupings from achieving a clear majority.

Then there would be what is called cohabitation, which has happened a few times. It obliges the president to stop conducting French policy and let the prime minister do it. All things considered, in such circumstances the French political regime looks more like the British system. President Macron could quickly find himself caught between a rock and a hard place.

WHY THIS UKRAINIAN CITIZEN IS NOT SEEKING REFUGEE STATUS 
Sometimes what appears to be the obvious best choice ends up being a bad one. A foreigner finishing a complete cycle of studies with a master’s degree is ready to get work and start a career. French law requires several documents to obtain the necessary carte de séjour. But being Ukrainian could make it particularly complicated to obtain some of the documents needed. It can appear to be a daunting project, with the possibility of a negative decision if the file is not good enough.

Compounding the situation is the idea that, right now, with a Ukrainian passport it is easy to get political refugee status. I could discuss at length how inaccurate this statement is. Applicants must prove they are in danger to get this protection. After living five years in France, it would be hard to prove he fled the country seeking asylum. Protecting the person so he can stay in France and not be sent back involves different legal grounds. On those grounds, the so-called good advice is not good.

I would like to add another point, which is even more important. This person made a personal choice years ago to become a student in France and now wants to start a career. What kind of dynamic would be created by an immigration procedure based on the war in Ukraine? I believe it would lead to a lot of bad emotions and feelings. This could damage the mindset and reduce the energy needed to start a career.

On the other hand, choosing what could appear to be a much more difficult and challenging immigration procedure, if it succeeds, means starting his new life proud and strong due to these scholastic successes. He can say, “I got this job on my merit.” To take this even a step further, it would be possible for him to go for the best, fearless of the competition.

Indeed, this person would have an advantage over other immigrants, who must play it safe because losing their job or failing at their new business would jeopardize their right to stay in France. It is unfortunate that a war or other military conflicts are likely to continue in Ukraine, but it means this person need not fear failure, because it would not affect their right to remain an immigrant in France: French law does not allow such a foreigner to be sent back to a country at war.

This situation illustrates a few important things.

1. The obvious best choice should always be reviewed. It must be taken with a grain of salt.

2. There are laws and there are human beings. Being an immigrant has everything to do with a state of mind, having hope, pursuing a goal, and feeling confident and respected.

3. Almost always, choosing the harder way builds security and long-lasting rewards because it makes for a stronger integration status.

In cases like this one, the path of least resistance is the wrong choice.

FRENCH INCOME TAX DECLARATION TIME IS LOOMING
On a more mundane topic, I would like to remind everybody that the paper version of the 2022 income declaration must be filed in France by midnight on May 22nd, 2023. The declaration forms will be available at www.impots.gouv.fr on April 6th. You can start filing your declaration on April 13th 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.

THE STATUS OF THE TAXE D’HABITATION AND SO-CALLED TV TAX 
So much misunderstanding exists regarding the taxe d’habitation, especially because since January 1st, 2023, all owners of French real estate have been obliged to submit a report by July 1st, 2023, on how the property is used. I believe this is correlated with the phase-out of the taxe d’habitation, and nearly everybody agrees. Started in 2018, the process of phasing out this local tax, at least in part, comes to an end in 2023. French residents will no longer pay the tax on their primary residence. It will still apply to secondary residences.

The taxe d’habitation was linked to many incorrectly call the French TV tax. Its legal name was changed from redevance télévisuelle to contribution à l’audiovisuel public or CAP. It was the way France funded its public TV and radio networks. The CAP was abolished in the amended budget law No. 2022-1157 passed on August 16th, 2022.

Add it all up and the weird new property declaration makes a lot more sense. The only remaining local tax linked to residents is the taxe d’habitation on secondary residences. If you claim a secondary residence, especially in Paris, City Hall immediately assumes it is being used for short term vacation rental. So while the new declaration, coming out of nowhere, could have seemed like Big Brother in the shape of French administration was invading one’s privacy, it is just the normal adaptation to changes taking effect between 2022 and 2023.

THE SHIP STUDIO IS NOW RENTED UNTIL SEPTEMBER 1st 
After having had a few friends and family members stay in the SHIP studio, we have now started professional rentals. Early on, I asked my son, Eric, to sculpt a stele representing a tall ship. As the weather gets warmer and the studio is now occupied, I often think of the SHIP sculpture to come. Given his workload, I know I must wait until his summer vacation.

OFFICE CLOSED FOR SUMMER VACATION 
The office will be closed for six weeks over the summer holidays, starting on Friday, July 7th, in the evening and reopening on the morning of Monday, August 21st. As always, I will be reachable by email for emergencies and important matters. The service I offer of receiving mail for clients will continue while the office is closed. Of course, Sarah or I will honor prefecture meetings already scheduled, as well as a couple of other engagements.

www.impots.gouv.fr/formulaire-de-creation-dacces-lespace-particulier-non-residents

Best regards,

QUESTION

IS THE NEW REAL ESTATE DECLARATION OVERREACHING?

The notice of property registration for every(?) property in France is interesting. It reminds me of what a Dutch friend said a few years ago, regarding EU governments:“They want your money and they will take it…or they will take your house…or they will take…you.”Perhaps it is time to explore other options…Morocco? Nice weather, nice people, good food, smaller government? etc.I thought that the communist Paris mayor had ended the daily holiday rentals years ago with her heavy fines and police state inspections?(BTW, I personally would never stay at an Airbnb for the simple reason that my standards of cleanliness are probably higher than any Airbnb would offer!)I do not want Airbnb rentals in any building that I live in!

QUESTION

THE NEED FOR A SOCIÉTÉ DE DOMICILIATION

I wanted to move to France as a consultant and the immigration lawyer who helped me while I was living in Texas did everything without explaining anything. I later found out that I have signed a contract with a société de domiciliation. I work from home and I meet my clients where they work and, even more often lately, remotely. He explained to me that the visa procedure demanded it. Now that I am in Paris, my lawyer told me to register my business using the address of this corporation, but I have yet to understand what services it is offering, as I see none that I need. Can you explain?

WIKIPEDIA
“Mr. Smith Goes to Washington is a 1939 American political comedy-drama film directed by Frank Capra, starring Jean Arthur and James Stewart, and featuring Claude Rains and Edward Arnold. The film is about a newly appointed United States Senator who fights against a corrupt political system.”

As a French equivalent, I would choose Le Président, a 1961 political thriller directed by Henri Verneuil and based on Georges Simenon’s novel of the same title, though with an altered ending. It tells the story of a French prime minister (Jean Gabin), who has toiled all his life for the national good. He is betrayed twice by an opportunistic younger politician (Bernard Blier) but gets his revenge in the end.

I have been following what is happening in French and American politics. It made me think of these movies, which, by contrast with what is going on now, are idealistic and uplifting rather than depicting what I think is the reality of politics around the world. I doubt that any real political system has ever been as good as what these movies show. But the French movie could be considered a kind of biopic of Georges Clemenceau:

WIKIPEDIA
“Georges Benjamin Clemenceau (28 September 1841 – 24 November 1929) was a French statesman who served as prime minister of France from 1906 to 1909 and again from 1917 until 1920. A key figure of the Independent Radicals, he was a strong advocate of separation of church and state, … as well as opposition to colonization.”

Both movies, in their way, address corruption, greed and self-interest. They also reflect a belief that good wins in the end because ethics transcends opposition along party lines. Even so, the reality was murkier. But the public had expectations of good governance, ethical behavior and common grounds when it came to what the country stood for.

Sadly, I find that in the USA and France, the public today has a very low opinion of elected officials and others who work in government, and even of law enforcement. So it is good to be reminded that there was a time when they were held to a higher standard: when the media revealed objectionable behavior, they would resign, drop out of the race, apologize and so on, even for wrongdoing that was not illegal. It would be nice if another Mr. Smith could go to Washington someday.

In watching American and French political life, I see a resemblance that few people mention. In the past several decades, it was rare for debates, emotional diatribes and the like to take place in the Chambre des Députés, the French equivalent of the US House of Representatives. But now that President Emmanuel Macron’s party lacks a majority, the opposition parties use such tactics to delay votes, hearings and other action, which infuriates the members of the government. All the parties involved, as well as the executive branch, indulge in surrealistic behavior, losing it at one point or another, leading to chaos and suspensions – in other words, pretty much what happens in the US House.

Mr. Smith Goes to Washington shows people having passionate arguments while staying civil and polite. The contrast between then and now is striking. Several times while watching debates in both countries I have made this connection. The scene I love the most of Le Président, which I have seen several times appearing on Facebook and I have put it on my page is,
https://www.dailymotion.com/video/xx87cb 
He calls by name all the conservative representatives (les députés) and states their close ties to major international trusts, conglomerates, or banks. He also talks about how expensive a political campaign is and how better is the return on investment when financing the political campaign of un député versus bribing local officials in the colonies.

The USA is used to these situations and the House will not get much legislative work done until the presidential election next year. France entered unchartered territory when the newly elected president did not win a solid majority in the Chambre des Députés. It is impossible to predict what will happen during President Macron’s second (and last) term.

STRIKES AND DEMONSTRATIONS IN FRENCH CITIES 
American love to joke about, complain and ridicule France on the frequency of strikes and demonstrations, especially in Paris. The chaotic debate about reforming the public retirement system is one of the driving forces behind the current strikes and demonstrations. There have been lengthy debates on TV and opinions of all kinds from across the political spectrum about the strikes and marches.

One thing I have noticed is that, contrary to many protests in recent years, there has been hardly any violence at the end of these latest demonstrations, even the massive ones. I can see that the police are stationed very differently than they used to be around the demonstration routes. Few people have commented about this and the reason for the difference. But those who do are unanimous in saying that Mr. Laurent Nuñez, who became the Paris préfet on July 20th, 2022, is responsible for this success.

A NEW MISSION FOR THE INPI: REGISTRATION OF BUSINESSES
On January 16th, 2004, I was proud of myself when I walked out of the Institut National de la Propriété Intellectuelle (INPI) in the 8th arrondissement after registering the trademark “A Survival Kit for Paris.” It was just the brand name without a logo or graphics. The name said exactly what I wanted my business to be, and it was mine. It stayed legally dormant for over 10 years: I only put it on my business cards and letterhead until I created a SARL called A Survival Kit for Paris in May 2016. The protection that comes with the registration lasts 10 years, so mine will run out in 2025.

For some reason, the French government has added business registration and modification to the INPI’s responsibilities. On January 1st, 2021, an office was set up in the INPI to manage the creation and alteration of businesses. On September 16th, 2021, this office became the national business registry. Now, since January 1st, 2023, all online registration of businesses is done through the website pages of that office (see the INPI link at the end of this section). This applies to registration of all corporations, whatever the type or size, along with solely owned craft and merchant businesses (artisan – commerçant). However, consultant-type businesses (profession libérale) still go through the URSSAF procedure. This classification was created under Louis XIV and has remained essentially unchanged ever since. It is one of the fundamental business classifications in France.

The new INPI registration procedure is advertised as being easier than before. But when assisting a client with it, I found that every other issue was incomprehensible to an American who was truly fluent in French. So take the advertising with a large grain of salt!

I am sure this topic will have a sequel. Although the vast majority of non-EU immigration applicants choose to be consultants, independent teachers, translators, interpreters and coaches, there are still several who either need to create a corporation to comply with their chosen passeport talent sub-category, or their activities fit the artisan – commerçant status. This latest change is radical and cannot be overlooked.

www.inpi.fr/formalites-entreprises/creer-son-entreprise 
www.autoentrepreneur.urssaf.fr/portail/accueil.html

REGISTERING AS SELF-EMPLOYED AND GETTING HEALTH COVERAGE
For at least a year I have observed the poor performance of the procedure for getting French public health coverage after registering self-employed status for the first time. Formerly, URSSAF would send a letter asking for a file with passport, immigration ID, birth certificate and French banking information so as to create an account with the Caisse Primaire d’Assurance Maladie (CPAM) and start the procedure to obtain a French social security number. The file was sent to an office in Brittany, which dispatched the information to your local CPAM to implement the health coverage policy and to INSEE, the French statistics agency, for the creation of the French social security number. For years, the procedure was somewhat slow but predictable and thus reliable.

Now the system is so slow as to be dysfunctional, so it is no longer feasible to rely only on it to obtain coverage. Instead, once the letter from the URSSAF Brittany office in Auray is sent, you have to be proactive and submit the registration file to the local CPAM as well. Eventually, there may be two files active. But if you inform this Brittany office when it asks for the file that one registration has already been completed, you can avoid having two files in process at the same time. Keep in mind that this is the procedure to set up CPAM public coverage. URSSAF takes care of setting up the account to which income is declared and social charges paid.

DECLARING USE OF FRENCH REAL ESTATE
The French tax office’s recent announcement that property owners now have to complete an extra filing about their holdings took me by surprise because I first got the information from a client who reads The Local France, an expat website: www.thelocal.fr/20230126/new-french-property-tax-declaration-your-questions-answered .

I did some research and found the information issued by the French administration, the most reliable source. Since January 1st, 2023, all owners of French real estate have had until July 1st, 2023, to submit a report on how the property is used. The official reason is simply that the administration wants an improved picture of the usage of French real estate. But I can see that how a property is used can indicate discrepancies in the income declared to France (or the lack of it). It can also show if it is used for Airbnb, facilitating checks on whether the rental meets the French legal requirements and how many non-residents foreigners use the place. I won’t try to read from these observations what the next step might be, aside from these basic legal and fiscal issues.

Here is a partial translation of the message found on the official website.

WHAT INFORMATION MUST BE DECLARED VIA THE NEW ONLINE SERVICE “MANAGE MY PROPERTIES”?
This new obligation is carried out through the online service available on impots.gouv.fr in your personal space under the “Real estate” tab [“Biens immobiliers”].

The following information must be provided by July 23rd, 2023:

How the premises are occupied (by you or tenants).
Whether it is a main residence, a secondary residence, rented, occupied free of charge, or unfurnished and unoccupied.

Who the tenants are (for a private individual: last name, given name, date of birth, place of birth; for a corporation: name of the manager, SIREN).

When it is used by the owners (beginning and end of the period of occupation).

In the case of seasonal rentals: when it is rented and who manages the property (either the owner or, if it is professionally managed, the manager’s SIREN or that of the owner if applicable).

The amount of the monthly rent (optional).

Gathering this information will help the administration calculate the habitation tax on secondary residences, the tax on vacant premises (TLV) and the housing tax on vacant accommodation (THLV).

This is a mandatory declaration (article 1770 terdecies of the CGI). Failure to declare will result in fines of 150€ per premise.

This topic is also addressed in the second Q&A of this column.

www.impots.gouv.fr/particulier/questions/quelles-informations-sont-declarer-le-nouveau-service-en-ligne-gerer-mes www.impots.gouv.fr/formulaire-de-creation-dacces-lespace-particulier-non-residents

www.impots.gouv.fr/particulier/questions/quelles-informations-sont-declarer-le-nouveau-service-en-ligne-gerer-mes 
www.impots.gouv.fr/formulaire-de-creation-dacces-lespace-particulier-non-residents

Best regards,

QUESTION

DOES INSULATION QUALITY AFFECT THE CHANCES OF GETTING A MORTGAGE?

We are a couple of Americans who just arrived in the southwest of France and we are starting to look at real estate in that region.The first thing that I don’t understand is what energy class signifies and whether there is something I should be mindful of here. I’m also seeing something called GHG: is that also something I need to pay attention to? And should I anticipate that the energy class ratings would enter into consideration when I apply for a mortgage? Say a prospective owner wants to buy an E, F or G-rated house (owner occupied, not a rental), but needs a mortgage; would the rating influence the success of obtaining that mortgage?

QUESTION

THE CONSEQUENCES OF THE NEW ONLINE SERVICE “MANAGE MY PROPERTIES”

I hope in your next newsletter you will address the topic of the announcement of the French government creating this new declaration to be filled out before the end of June 2023 regarding the use of secondary residences. Indeed, it is important to know how to fill out the form when we use them a couple of times each year. I click through it partially and it asks who is staying there (start/end date). I am tempted to put no end but then I worry that I will be targeted for not having a long-term visa. I am sure this will be a question for all your readers.

The Call of the Wild is a short novel by Jack London which was published in 1903 and set in Canada’s Yukon territory.

I believe there may be many ways to understand this choice for my title, as it could apply figuratively to many situations both in the USA and in France, as well as elsewhere. Many generations have studied this book in secondary school around the world, as it was translated into numerous languages, including French.

Wild is often a synonym for scary, and right now there is a lot of scary news, plus some I suspect has been used to scare the public.

At the same time, I believe this short novel, about a dog surviving horrors and people getting killed to end up the winner at the end, is an allegory. In soapy Hollywood movies with an uplifting ending, the good character wins over the bad one. Buck does become the new leader of the pack. He is not going back to living with the humans. So this is a very different twist.

MEMORIES FROM A READER ABOUT THE BERLIN WALL
A reader recently sent me this message:
“Your story of the Iron Curtain brought back memories of a family vacation to Europe in the 1950s and 1960s. We drove throughout Europe. We drove across East Germany to Berlin and visited East Berlin. While there, we met a young man, an East German, who was desperate to escape East Germany but had no way of getting out. My soft-hearted mother (who made all the decisions in our family) decided we were going to get him out. At the appointed time on the day we were leaving Berlin, we met the young man and somehow got him into the trunk of the car, packed behind our luggage. While my memories have faded, the car was not searched when we left Berlin to drive across East Germany and back into West Germany – because seriously, who would search a car with an attractive, smooth-talking, middle-aged American woman behind the wheel, my father in the passenger seat, and two children under 10 sitting in the back seat. We were the picture of the innocent, possibly clueless, American tourist family. I have no idea what happened to the young man, but I hope he went on to lead a happy life of freedom in the west. We still marvel at my mother’s courage and humanity.”

I do not need to say anything more about this very moving account. There are situations that can be considered to have been transposed from ancient times, such as the one above and the one I mentioned about my family facing the Iron Curtain. They have been talked more and more often ever since the Eastern Bloc fell apart on 9 November 1989 after the fall of the Berlin Wall. Many might not see the connection between this and the war in Ukraine. I believe there is a strong one.

THE FRENCH PRESIDENTIAL ELECTION 
French elections are in two rounds. This year the first voting in the presidential election will be on April 10th. During the campaign, 10 or more nationally recognized candidates will have airtime on national TV. Their campaign financing will be paid in part by the government in an attempt to give everybody a fair chance. The second round will be on April 24th. The result of the first round, which determines who will qualify for the second one, is still quite uncertain. French politics will be affected in different ways depending on whether President Macron ends up opposing a far-right candidate, a mainstream conservative or a leftist opponent. All the polls indicate he will win the second round against any of the potential opponents. If his challenger is a leftist, President Macron will appear quite conservative. On the other hand, if faced with a mainstream conservative, he will need to appear progressive in order to differentiate himself in the debates and campaign. Facing a far-right candidate, he will need to play the role of the savior of France against chaos and the unacceptable. Polls show that this positioning is increasingly less accepted as more and more people are critical of his overall policy as president.

SUSPENSION OF NEARLY ALL COVID REGULATIONS AND RESTRICTIONS
Improvement of the public health situation amid the COVID-19 pandemic, at least until recently, and a decrease in pressure on hospitals led the prime minister to announce on March 3rd that the vaccine pass requirement in most places would be suspended and the wearing of masks indoors would no longer be required, except in public transport and health establishments, as of March 14th. It must be noted that this comes at the time of having a presidential election. Bear in mind that this was just a suspension: depending on the election results and the evolution of the pandemic in April, restrictions could be partly or completely reinstated.

COMPARISON OF THE FRENCH AND AMERICAN SUPREME COURTS 
Last month the American media and, to a certain extent, foreign media covered hearings on the latest US Supreme Court nominee. Listening to large sections of them reminded me of my law school courses in constitutional and civil law, including the position and power of the US Supreme Court compared with the French equivalents. France has three courts corresponding to the US Supreme Court: the Cour de Cassation, Conseil d’État and Conseil Constitutionnel. The Cour de Cassation is the closest to its American counterpart, as it is the last level of jurisdiction and issues the definitive precedents that become the rule of the land. A tiny technical difference between it and the American court has a huge impact on their respective influence. The French court rules only on the legal issues and not on all the arguments, but it must rule on all appeals it receives. Therefore its authority is diluted by its huge number of decisions, which means the media rarely talks about its rulings. By contrast, the US Supreme Court has the right to choose which cases it will rule on and thus issues far fewer decisions. Therefore, almost all of them make headlines and are commented on in the media, sometimes for days. Even a decision to postpone review of an appeal may be widely commented on.

Similarly, although the judges sitting on the bench of both courts are appointed for life, the French media never mentions who are the latest members nominated, and hardly anybody in France knows their names, as there are over 200 judges divided into six chambers!

As for the other two, the Conseil d’État is the Supreme Court for matters involving the French government apparatus, as what we calldroit administratif has its own system of jurisdiction. The Conseil Constitutionnel stands alone and rules on disputes regarding interpretation of the French constitution.

“A SURVIVAL HOME IN PARIS” WILL BE AVAILABLE SOON
This feels like a tale even for me. It started in the spring of 2018, when the real estate agent who helped me find my current office approached me because the space next door to mine was for sale and he had just got the mandate. I did not see a need for it. I had moved into my office less than two years before. I did not know what I could do with it. At the same time, I remembered the office I had near the Place Saint-Georges for seven years, which had two large rooms. I rented out the front one and used the one with the veranda. Most of my tenants were start-up creators, consultants or other independents who needed such a place to make their professional transition. I always liked being able to offer a professional setting at an affordable price and thus help people launch their careers. In the autumn of 2018, recalling all this made me think again about the agent’s proposal, so I made an offer.

Not until April 2019 was an offer of mine finally accepted. I truly thought then that the sale would go through quickly. I mentioned this project in the May 2019 issue with great optimism.

What followed was two years of mostly silence, with sparks of false hope a couple of times when my notaire would schedule a signing date that later fell through. Then, out of the blue, just before Christmas the seller was ready and wanted to close right away. The idea that I had had in late 2018 was no longer viable, mainly because of the COVID pandemic. I took some quiet time to rethink the project, taking into consideration the major changes of the past few years. This investment had to be financially sustainable.

Now, thanks to my family members and Stephen Heiner, a client and a friend who helps Americans adapt to French life, I believe we can offer a good deal renting out this one-room studio of almost 329 square feet (30 square meters). My goal is to rent by the month for between one and six months. Clients sometimes ask to use my address, which they need to give to the consulate and later the prefecture while hopping from a weekly rental to the next before finding a more stable place and settling down with a longer-term lease. This truly unpleasant experience can be avoided now that I have an address in Paris where the person can go straight from the airport. The studio can serve as a place for someone who has either secured a long-stay visa or is submitting a request for one. It will be an interim place for such people to stay. It could also be for someone who is in France on a 90-day visa waiver to “test drive” whether living in France is for them. After 25 years of offering “A Survival Kit for Paris,” I will now also be able to propose “A Survival Home in Paris” for those who need it as an extension of my services.

For those who do not know, my office is located in the 11th arrondissement between Nation and Bastille. It is a real up-and-coming arrondissement, and the property is served by five metro and RER lines.

It will need some renovation before providing a comfortable and enjoyable stay. I will let my readers know when I start taking reservations.

FRENCH INCOME TAX: IT IS ALMOST TIME TO DECLARE!
On a more mundane topic, I would like to remind everybody that the paper version of the 2021 income declaration must be filed in France by midnight on May 19th, 2022. The declaration forms will be available at www.impots.gouv.fr on April 7th. 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.

First-time income declarations to the French tax office should be prepared using the paper form, and the “first time” box on the CERFA #2042 form where it says Vous déposez une déclaration pour la première fois cochez” must be checked. It is possible to obtain the needed information from the tax office to declare for the first time electronically, but I tend to advise against this, because it is a lot easier to see and hence understand how the system works if the filer is looking at paper documents.

Note that if you file online, the deadline is later. The schedule depends on your postal code:

• départements 01 to 19 must file by midnight by May 24th.
• départements 20 to 49 by May 31st.
• départements 50 or higher 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.

It can happen that there is no tax owed to France, either because it is foreign income not taxed in France or because the taxable income is too low. A problem may arise when the prefecture wants to see the income tax bill from the tax office, the avis d’imposition sur le revenu, as many immigration status ask for it. Unlike in the USA, it is a two-step process. The income declaration is filed and no payment is ever attached to it. Based on this declaration, the tax office issues this avis d’imposition sur le revenu, starting in August as the deadline to pay income tax in France is September 15th. This tax document is required by many organizations both in the public and the private sectors. For example, the CAF the family subsidy organization uses this document among others to decide if the person deserves aid and if so, how much.

A NEW WEBSITE FOR FRENCH BUSINESSES TO SIMPLIFY COMMUNICATION
I recently received this government communication, which I have translated. I can take no responsibility regarding its accuracy.

Simplification of professional procedures: opening of https://portailpro.gouv.fr

Hello,
To simplify the life of businesses, a new online service designed to facilitate your tax, social and customs procedures has just been opened for you: https://portailpro.gouv.fr

This website, designed in conjunction with a panel of companies to best meet your expectations, was developed by the fiscal administration, URSSAF and Customs (DGFiP, Douane et URSSAF).

https://portailpro.gouv.fr offers you the possibility of:

• benefitting from a unique and secure connection giving you access without re-authentication to urssaf.fr , impots.gouv.fr and douane.gouv.fr services and the first partner site net-entreprises.fr;
• having an overview of your tax, social security, and customs obligations and deadlines thanks to a unique and personalized dashboard;
• making your declarations and paying your taxes and contributions from a single site;
• simply and securely engaging in dialogue with the tax authorities, URSSAF and the customs authorities through an integrated messaging system.

Open to all professionals, without the restriction of size or status, portalpro.gouv.fr offers services more particularly adapted to self-employed employers, SMEs/VSEs and ETIs.

If you wish, you can connect now to https://portailpro.gouv.fr, to create an account and then consult your situation or perform your procedures.

Our portals urssaf.fr , impots.gouv.fr and douane.gouv.fr remain accessible and usable under the usual conditions.

We hope that this new portal will simplify the completion of your procedures with our services.
https://portailpro.gouv.fr

MY FEES WILL INCREASE ON SEPTEMBER 1st, 2022
I continue to slowly move toward working fewer hours in the hope of having a lifestyle more compatible with my age. As I have done in the past, I am once again scheduling an increase in my fees. I expect my assistant to continue to pick up more tasks linked to the URSSAF, CPAM and other public offices procedures. She already handles most dealings with the offices who register self-employed people. 
1st meeting/1st work: 350 euros for 2 hours 
Extra per hour: 150 euros 
Handling mail in my office: 50 euros per month 
Handling mail at my home: 60 euros per month 
Surcharge for out-of-office meetings: 80 euros, assuming less than 30 minutes’ transportation 
Surcharge for meetings and phone calls at the client’s request after 7PM weekdays, all weekend, on national French holidays and during vacations: 30%.

OFFICE CLOSED FOR SUMMER VACATION
The office will be closed for three weeks over the summer holidays, starting on Friday, July 8th, in the evening and reopening on the morning of Monday, August 22nd. 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. Of course, Sarah or I will honor prefecture meetings already scheduled, as well as a couple of other engagements.

MY BUSINESS HAS A NEW FACEBOOK PAGE
Over the holidays, my assistant, Sarah, took an interesting initiative and created a new Facebook page. It is a good move for her since she and I both moderate it. She can show off her expertise and her ability to give good advice and clearly explain solutions. She does this in French, leaving the queries in English to me.

Since I am already active in a few Facebook groups and my website is my main showcase, I did not feel I needed such a page. On the other hand, it will no doubt benefit her. I do not have the time to monitor this forum and so far, it has been fairly quiet. Sarah is still figuring out how to handle this new task, being quite busy herself. I am sure it will be a great space for exchanges and hope it will pick up soon.

You are welcome to join:
https://www.facebook.com/rattachement

Best regards,

QUESTION

AS AN EU CITIZEN HOW LITTLE CAN I PAY MYSELF?

My husband is American and I am Belgian and American. We moved a while ago to France for personal reasons and we love it. Shortly after settling I registered with URSSAF and started billing a couple of clients in France while maintaining a lucrative consulting business in the USA. Everybody says I am not paying myself enough, as it must be way over minimum wage to stay in France. They told me that we could lose the right to live in France if I did not earn enough. As of now, I have invoiced from my French company 3,500€ for 2020 and 8,000€ for 2021. Hearing all this, my accountant told me to report for 2022 the amount of 22,500€ and use my American billing if needed to reach this amount. I believe that I could reach 13,800€ in sales this year with just my French clients. Right now I am invoicing all my American clients through my American sole proprietorship. He also advised that life would be easier if I stay under the 32,000€ TVA threshold for auto-entrepreneurs. This is what I have kept in mind with these contracts, so it seems like it would be important not to trigger TVA. Is this correct? Can I get a contract duration indeterminée and continue my auto-entrepreneur consulting practice?

QUESTION

THE CONSEQUENCES OF ENDING A PACS

I am an American with a legal stay in France and my relationship is going downhill. I need to know what my rights are. He has been supporting me fully and I am not financially stable enough to support myself, especially if I have only a month or two to get a plan together. We lived together, and have for seven years, but only his name is on the lease.

The album Burn was released in February 1974 by Deep Purple. I always find it interesting that lyrics can be understood in a way totally different from their intent when they were written. Reading the lyrics of this album’s title track once again, I felt it could apply poetically to what happened to Notre-Dame Cathedral.

The sky is red, I don’t understand
Past midnight I still see the land
People are sayin’ the woman is damned
She makes you burn with a wave of her hand
The city’s ablaze, the town’s on fire
The woman’s flames are reaching higher.

It felt like the whole world watched the cathedral burning. Almost everybody was talking about this tragedy, and rightfully so. Now France needs to start the rebuilding. I hope it is well done, with the finest craftspeople doing the work. Almost certainly, the Compagnons will be called upon – possibly the same guilds that built the cathedral in the first place. Many guilds were created in about AD 1000 to make the building of churches and cathedrals possible. I find it reassuring that they have been able to maintain their traditions and craftsmanship through the centuries.

https://compagnons-du-devoir.com

https://compagnons-du-devoir.com/les-compagnons-du-devoir-caen

A NEW OFFICE PROJECT SHOULD BE COMPLETED BY THE END OF THIS YEAR
For about seven years, when I had an office near the Place Saint-Georges, I rented the other room out, usually for about a year at a time and no longer than two years. Most of the people renting it were creators of start-ups, consultants or independent contractors who needed this place to make their professional transition. I always liked being able to offer a professional setting at an affordable price and thus help people launch their careers.

As many people know, my current office has three rooms: one is where I meet my clients, one is my workroom with files, printers and a large desk, and the third contains a kitchen corner and my assistant Sarah’s workspace.

For almost a year now, I have been interested in purchasing a place in close proximity to my office in the same building. I have just received the seller’s approval from the real-estate agent. As long as the sale goes through, I should be able to offer the use of a completely independent space very near my current office. I cannot say more until I have the presale contract. But I am already thinking about offering a small discount to any of my readers who might like to use this space as an office space or Airbnb place to stay.

I will probably not have much of a summer vacation, as I will be working on this project so as to have everything ready for September. It will likely be necessary to do some renovation so that the place offers a comfortable setting.

PAPERLESS OFII PROCEDURE
The Office Français de l’Intégration et de l’Immigration (OFII), the part of the French administration dealing with the side effects of the immigration procedure, has gone completely paperless, as many of us have long wished. There is no longer a paper form; instead, an electronic procedure is activated once you arrive in France. When you receive your passport with the visa for France in it, on the next page is the URL of the website where you go to ask for an appointment once you arrive in France. It asks for your date of entry into France, and you will be asked to prove it, if possible. This seems to have shortened the time it takes to obtain an appointment.

PUBLIC HEALTH COVERAGE AND VISITEUR IMMIGRATION STATUS
French immigration law has always put an emphasis on the health insurance coverage valid in France. The most recent evolution is creating some serious problems for the foreigner holding a ‘visiteur’ immigration status. I had hoped that the prefecture had taken a definitive position after taking into consideration the vast changes set in motion by the creation of PUMA. Sadly, the prefecture has once again changed its position on whether people withvisiteur status must provide proof of health coverage.

The starting point is simple. To obtain visiteur immigration status, you have to prove that you have a certain minimum income, often retirement funds or other assets. You also have to prove that your health care is covered by a policy valid in France, and that the premiums for it are being paid regularly, either directly or indirectly (as part of a retirement package, the person often gets coverage for life, whether or not an amount is deducted from the pension for it).

Before the protection universelle maladie (PUMA) went into effect on January 1st 2016, each person covered by the couverture médicale universelle sent in an income declaration and the cost of the premium was 8%. The coverage was (and still is) free for those with annual earnings below 8,951€, which is pretty much poverty level. With the prefecture looking for annual income of at least 14,000€, the system was set up so that a foreigner covered by the public system called Assurance Maladie would easily be able to prove payment of some premium and therefore comply with the requirement.

Since the 8% of income used to calculate the premium does not include retirement income, many American retirees with visiteur immigration status can sign onto PUMA and be covered for free even if their global income is $100,000 or more, way over what the prefecture requires as a minimum.

URSSAF handles PUMA billing and collection, as it is the collection agency for social charges in France. Instead of receiving a special declaration of income, as before, they now get the information from the French tax office. This leads to several crazy situations. Some foreigners who declare their worldwide income to France without paying anything have received bills from URSSAF even though they have always been covered by the private sector. Under the old system, some foreigners paid their premiums in order to be covered by French public health program. These same foreigners now pay nothing because they do not declare their income to France.

Because of the craziness of the situation and the fact that for about two years URSSAF did not send a single bill to anyone, the prefecture agreed to renew people’s immigration ‘visiteur’ status without proof of health coverage. But my experience is that since the beginning of this year the prefecture has once again been asking for such proof. Several of my clients’ requests for renewal are up in the air, and they are waiting for the prefecture to decide about this situation. Some foreigners have ample income but do not pay anything for their public French health coverage. If that describes you, and you are about to go to the prefecture, be ready to face this issue.

MORE DOCUMENTS NEEDED FOR SELF-EMPLOYED STATUS
The prefecture has added to the list of documents required to be registered as self-employed, opening up a can of worms much bigger than you might think. The first requirement has long-lasting effects and creates serious problems.

Domiciliation professionnelle
The prefecture has a clear tendency to treat self-employed people registered in France as consultants, as if they were opening a shop, or as a limited liability corporation. Now it is asking applicants to submit a statement under oath that their business is domiciled in the home, even though all the other paperwork proves that this is the case.

The next step is that the prefecture may ask to see a lease or other document proving the grounds for the person’s tenancy. Leases almost always state that the apartment is residential and that no businesses can operate on the premises. So the prefecture requires the statement ofdomiciliation professionnelle to be signed by the landlord, authorizing something that is prohibited in the lease, as if a consultant’s activity were the same thing as having the public enter a shop or operating heavy machinery.

This has damaging consequences. Often landlords and even property agencies have people sign a hosting agreement (attestation d’hébergement), when all the utilities and local tax liability remain in the landlord’s name. Getting them to sign a domiciliation professionnelle document is close to impossible. Formerly, one way to block unscrupulous landlords was to have a business registered in the home. This meant declaring income for tax purposes and billing of business taxes at that address, documenting that the person was staying there as their primary domicile and therefore giving them domiciliary protection. This is no longer possible, however, and one might quickly need to find a new place. Thus, for people with this kind of profile, instead of risking being put out on the street, you may want to get yourdomiciliation professionnelle from asociété de domiciliation professionnelle, which may cost about 10€ to 20€ a month for the base service, equivalent to a PO box corporation in the USA.

By doing this, one gets the carte de séjour and the right to work, but gives up the right to deduct a substantial portion of the rent from one’s taxes, which can represent a significant loss. Considering how difficult it is to find lodging in Paris, this adds considerably to the existing problem.

Attestation de vigilance
This is a completely counterintuitive request regarding a review of the payment of taxes and social charges required of those with the self-employed immigration status. Until recently, URSSAF readily made available a statement of what was paid and how much the social charges were. If the statement indicated that the outstanding balance was zero, the person was paid up. The prefecture accepted this was proof of good standing.

Now the prefecture wants another document that does not show any figures but states at the bottom of the second page that the person has complied with all the requirements linked to their status. I would like to raise a couple of questions:

What other requirement could be as important as being up to date on your payments, when one knows that not declaring means getting a fine?

Would not it make more sense to match the four individual URSSAF bills, one for each quarter, with the statement wrapping them all up so as to see if anything is missing?

FRENCH INCOME TAX: TIME TO DECLARE IS NOW
Regarding the more mundane topic of income tax, I would like to remind everybody that the paper version of the 2018 income declaration must be filed in France by Wednesday, May 17th midnight. The declaration forms are available at www.impots.gouv.fr. You can file your declaration on this website, provided it is not your first time. To do so, you need your tax ID number and some access codes.

Note that if you file online, the deadline is later. The schedule depends on your postal code:

• départements 01 to 19 must file by midnight on May 22nd
• départements 20 to 49 by May 29 th
• départements 50 or higher by June 5th

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

You are a French fiscal resident if you:

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

Current government-sponsored advertising campaigns refer to paper forms as thing of the past. For now, declaring electronically gives you an extension of a few weeks.

CHOOSING BETWEEN FRENCH NATIONALITY AND A CARTE DE RESIDENT
A couple of weeks ago, while attending one of Stephen Heiner’s monthly entrepreneurs’ lunches, the topic of naturalization came up and I could see that there is a misconception about the naturalization procedure, especially when comparing it to obtaining the carte de résident, which is loosely the equivalent of the American green card.

Many people read the requirements and conclude that the naturalization procedure asks for almost nothing, as the current requirements are: 

• 1. Having had a permanent legal stay in France at all times.
• 2. Being a French fiscal resident.
• 3. Mastering the language at B1 level (the government is thinking of increasing it to B2)
• 4. Having lived in France for five consecutive years, or possibly two consecutive years for applicants who have received a master’s degree in France.

The carte de résident requirements are much stricter: 

• 1. Having had a permanent legal stay in France at all times.
• 2. Having lived in France for five consecutive years, without exception (years holding a student carte de séjour do not count).
• 3. Showing four consecutive avis d’imposition, the French income tax statement, with a consistent annual income at least equal to French minimum wage, the SMIC.
• 4. Mastering the language at A2 level.
• 5. Preferably owning one’s home, or renting with a full lease.
• 6. Preferably being covered by the French public health care system.

The requirements for a carte de résident are more numerous, more demanding, and more rigid than those for naturalization. This confuses a lot of people. They do not understand why becoming a French national looks so easy, when even asking for carte de séjour can entail a longer list of required documents.

My explanation of this apparent oddity is that the naturalization procedure is like a funnel: the entrance is wide but the exit is tiny. What I mean is that it is true that the requirements for submitting a file requesting naturalization are simple, but the ones for obtaining it are strict. There are a lot of unwritten requirements that are not mentioned in the documents the prefecture gives you when you ask for the list.

By contrast, the carte de résident procedure is like a straight pipe: If you qualify to submit the file requesting it, it is nearly certain to be approved.

Finally, in my experience, many people do not know the rights associated with the carte de résident. It gives you various types of right to work and guarantees that you can live forever in France; you can even live in another country without losing the right to live in France.

I would say the objective when asking for naturalization is to prove complete allegiance to France and, ideally, to have all aspects of your life grounded in France. Hence some of the unwritten requirements when asking for naturalization, such as holding a carte de séjour salarié as well as vie privée et familiale, which gives you a better chance of success. Otherwise, asking first for the carte de résident is pretty much an obligation. Another is earning most, if not all, of your income from a French source, ideally as an employee. This is just to give an idea of what is truly required, but, to be fair, miracles can happen, so if you think you have a special profile that offsets what is missing, you should still apply.

I would like to remind my readers who hold a ‘visiteur’ immigration status that after a lawful presence of five years and compliance with all the abovementioned requirements. They can easily get the 10-year carte de résident because they already comply with everything on the list by virtue of their annual renewals. Some prefectures can be extremely lenient with American citizens who can often renew their immigration status without complying with this abovementioned list. So this is one of the first things to check. Then the only thing that is left uncertain is their competency in French. This said, an A2-level of competency can be presumed after a presence of five years in France.

DISCUSSION OF RAISING TAXES AT THE 2019 DAVOS FORUM
The article I cite below has a direct link with the section of my January 31st issue in which the gilets jaunes movement is discussed. Their members still demonstrate every Saturday, regardless of what the government proposes. Clearly this is not something that can dealt with by announcing last-minute changes. Several other countries have also been experiencing weekend demonstrations, notably Algeria. What is going on there deserves much more attention than the Western media, including French media, are giving it. Western economies need a radical new way to address taxation, especially taxation of income and wealth. These are the tools that enable countries to deal with their primary mission of national security and inhabitants’ well-being. I am happy to see that terms such as socialism, taxation and wealth regulation are no longer considered obscene and taboo but have become issues to discuss and review. The definition of well-being varies by country but the constant decreases in the services and protection the state guarantees its people now has a visible result: multinationals have more power than many countries and their money controls democratic elections more and more, stripping away what democracy should be: the voice of people.

The following article was published in the Guardian on February 1st 2019.
Rutger Bregman had not really intended to stick it to the global elite. He never meant to have a pop at the idea that inequality could be solved by philanthropy or inviting Bono to Davos. But when the Dutch historian decided to go off-piste at the World Economic Forum and tell the assembled billionaires they should stop avoiding paying tax, he became an overnight social media sensation.

“It’s been a crazy week and just for stating the obvious,” said Bregman, when asked about a panel discussion at the WEF last month in which he said the issue was “taxes, taxes, taxes, and all the rest is bullshit in my opinion”.

Bregman had not been to Davos before. He was invited on the basis of the book Utopia for Realists, which argued for a basic income and a shorter working week, ideas that have been taken up by some of the Silicon Valley billionaires who show up for the annual event in the Swiss Alps.

But he grew more irritated as the week wore on. Bregman gave a speech to a dinner of technology chief executives and then spoke at one of Davos’s private sessions, off limits to journalists. There he was surprised and maddened by the pushback when he mentioned tax. “One American looked at me as if I was from another planet,” he said.

As a result, Bregman decided to change his plan for a panel on inequality organized by Time magazine on the final morning of Davos. “I went to my hotel room and memorized what I wanted to say by heart,” he said.

“I more or less ignored the question asked by the moderator and gave my speech instead. It was mainly to ease my own conscience: someone has to say what needs to be said.”

What Bregman said, put simply, was the Davos emperors have no clothes. They talk a lot about how something must be done about inequality and the need to address social unrest, but cavil at the idea they might be a big part of the problem.

He told his audience that people in Davos talked about participation, justice, equality and transparency, but “nobody raises the issue of tax avoidance and the rich not paying their share. It is like going to a firefighters’ conference and not talking about water.”

Nothing happened over the weekend. Bregman went back to Amsterdam wondering whether his colorful language was a mistake, but then a video of the Time panel went viral, and it has received millions of views on Twitter alone.

Bregman, 30, is not entirely surprised at the reaction. He said he is part of a generation not traumatized by the cold war and radicalized by the financial crisis of a decade ago. “When we say what’s needed are higher taxes and the response is ‘that’s communism’, we say ‘whatever’,” he said.

“I am part of a broad social movement. Ten years ago, it would have unimaginable for some random Dutch historian to go viral when talking about taxes. Yet here we are.”

As a historian, Bregman noted the most successful period for capitalism occurred in the years after the second world war, when the top rate of tax in the US was above 90%.

“This is about saving capitalism,” he said. “Most innovation has come about through government spending. During the golden age period [after the second world war], there were way higher taxes on wealth, property, inheritance and top incomes. That’s what we need today if we are going to tame this beast called capitalism.”

Bregman was born in 1988, the year before the Berlin Wall came down. He grew up in the Dutch city of Zoetermeer, studied history at Utrecht University and contemplated doing a PhD before deciding he was not cut out for a career in academia.

“I didn’t want to waste four years on an insignificant subject nobody cares about,” he said. Instead, the global financial crisis pushed him in a different direction.

“I thought that we needed historians to take the stage and explain what’s going on. When I watched the crisis on TV, the only people being interviewed were economists, and these were the guys that didn’t see it coming. I thought that we needed some historians there, so I left academia,” Bregman said.

He spent a year working on a left-of-centre Dutch paper before joining a new journalism platform that paid him a basic income and provided the freedom to write about anything he chose. Utopia for Realists was the result.

Bregman is working on a new book in which he intends to challenge the view that humans are inherently selfish. It is not true, he said, that people revert to their true, nasty selves when the thin veneer of civilization is stripped away.

“If we assume the best in people, we can radically redesign our democracy and welfare states,” he said.

Bregman bridles at being called an optimist. “I prefer the word possibilist,” he said. Optimists are the sort of chief executives found at Davos, who think globalization is working, neoliberalism is a good idea and inequality is on the decline, he added.

“A lot of great things are going on. In many ways, the past 30 years have been the best in world history. But we can do much better. I prefer the word hope over optimism,” Bregman added.

So, would he make a return visit to the WEF next year?

“I would definitely go. I would just give the same speech. It is going to be a dilemma for them. If they don’t invite me, it will prove my point. If they do, I’ll say the same thing all over again,” he said.

https://www.theguardian.com/business/2019/feb/01/rutger-bregman-world-economic-forum-davos-speech-tax-billionaires-capitalism

OFFICE CLOSED FOR MY 60th BIRTHDAY
The office will close for slightly over two weeks for this occasion. It will start on Friday June 14th evening and will reopen on Tuesday July 2nd morning. As always, I will only be reachable by email for emergencies and important matters as I will be out of France. The service I offer of receiving mail for clients will continue while the office is closed. I have not figured out how I will send the July issue considering the situation.

MY SUMMER VACATION: THE OFFICE IS CLOSED from July 19th to August 19th
The office will be closed for one month starting Friday, July 19th, reopening on Monday, August 19th. 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.

MY FEES WILL GO UP ON OCTOBER 1st 2019
I plan to change some aspects of my business when I reopen the office on Monday, August 19th. The main reason is to allow my assistant to do some tasks more systematically. One of them is to accompany the clients to the prefecture, URSSAF, CPAM and other public offices. She already handles most of the dealings with the offices where self-employed people are registered. She has also accompanied my clients to the prefecture several times. As her fees are lower than mine, this should compensate for the increase in my fees. On October 1st, I will raise my initial retainer from 270€ to 300€ and the hourly rate from 110€ to 130€.

Best regards,

QUESTION

PROBLEMS LINKED TO THE ABSENCE OF A BUILDING PERMIT

My French boyfriend owns a tiny house at the end of a courtyard in the middle of Paris, which makes for a wonderful place to live as it is so quiet, no street noise and no neighbors. When I moved in with him, there was a large toolshed against our wall which is located in a different condominium association. After several months of heavy work, which felt like a complete renovation, someone moved in and because there is a tiny brick wall between us, we hear everything, and we smell all his cooking. It has become a nightmare. When my boyfriend called the owner of this toolshed, the answer was that this is private property, he can do whatever he wants and we should get over this. Can we stop him bullying us this way? Can he face some significant consequences? Can someone sleep in what is zoned as a toolshed?

QUESTION

CHANGES TO AN APARTMENT WHILE IT IS BEING SOLD

After several years of living in France, I finally made the bold move of buying an apartment. Finding a decent place at a decent price felt like going through combat, as some places were beyond horrific.

At the time of signing the presale contract, la promesse de vente, we discussed whether anything would be left in the apartment in terms of appliances and furniture. There was an amazing refrigerator. I cannot remember seeing such a big and fancy one before, including in the USA. It was over 6 feet with the all features one could dream of. The seller valued it to be worth 1,000€ second hand. I had no idea if this was the right evaluation, as I understood that the higher we all agreed to value the appliances and furniture, the less I would pay in frais de notaire, which are in fact mostly taxes, with a tiny fraction being the notaire’s compensation.

I was shocked, when I visited the apartment minutes before the closing, to see a broken tiny refrigerator instead. I was fuming as I entered the meeting to sign. The man, the seller, never budged during the entire meeting. Both notaires tried to explain that the presale contract gave the list of appliances and furniture and it was binding. His answer the entire time was that the contract says a refrigerator and there is one, so the contract is being met. I was told by the notaires that they did not have any coercive power and there was nothing they could do. So, in the end, I gave in and signed, but I am mad as I believe I was the victim of a dishonest person. Could things have turned out differently? What should I have done?

From Wikipedia:
“Knockin’ on Heaven’s Door” is a song by Bob Dylan, written for the soundtrack of the 1973 film Pat Garret and Billy the Kid.

I personally prefer the 1987 version by Guns N’ Roses.
From Wikipedia
In 1987, Guns N’ Roses started performing the song. A live version of the song was released on the maxi-single of “Welcome to the Jungle” the same year.

When going through a time of despair in a foreign country, people may often wish to find a door that would open the way to escaping the misery. Every immigrant goes through this phase at least once in their new country of residence. In many ways it has nothing to do with how difficult or easy it is to integrate into the new land. It comes from almost physically feeling the pain of being torn apart inside, the “old you” just wants to go back home. From this, the new country seems barbaric – nothing works, nothing feels safe, there are moments of paranoia. Nowadays it is easy to go to another country; you can fly for a few hours and reach a different continent. If you are well off, you can quickly secure a home and the basic necessities of life, and the immigration procedure can even feel like a breeze when you are properly assisted. But even wealthier people, once they choose to immerse themselves in the new country and to be part of a new community, go through such crises. Wishing you were “Knockin’ on Heaven’s Door,” or climbing a “Stairway to Heaven,” is then a familiar desire.

I had other reasons as well for choosing this title.

THE IRAQ WAR KNOCKED ON MY DOOR
Most of the time, I spend my day at the office going through my daily routine. Clients come in and leave after an hour or two. This is called “making a living.” I have the privilege of my living being my passion. Some days it even feels like I was called to do this. Clearly, I love what I am doing after close to 22 years.

Then come precious moments that are the experience of a lifetime.

I wrote about the terrorist attack against the magazine Charlie Hebdo right after it happened:

FREEDOM OF SPEECH – THE ATTACK IN PARIS ON WEDNESDAY JANUARY 7th, 2015
I drafted this entire issue, including the title, before New Year’s Eve, so I thought I was done. But now, for weeks France has been faced with a powerful and traumatic crisis after the attack on the magazine Charlie Hebdo. A lot, maybe too much, has been said about this.

I did not know then that I would publish the following in my September 2016 issue:

Face to face with…
Indeed face to face with what?
The answer to this question makes all the difference in the world.
It can be good but most of the time it is bad.
Foreigners are faced with all kinds of difficult situations, with doubts, misunderstandings, and this list can go on for a very long time.
“In the face of death” – for most of us, it is just an expression, which, thankfully we just about always misuse. 

In this column, I describe my encounter with one of the victims of a recent terrorist attack that occurred in France. This person came to my office and I was face to face with a reality that shook me to the bone. 

Life is rarely a bed of roses; being an immigrant too often feels like being comfortable will never happen again. 

Meeting this young man, who had such a broken body, and sharing with him more silence than words for what happened to him, was chilling and made the impression of a lifetime on me.

Then came March 2019. Once again the news is about an outbreak of violence and it feels like only slight exaggeration to say that all countries now have to deal with dangerous aggression, often mass shootings.

Just a few days after the New Zealand mosque attacks, I had the usual type of meeting, discussing a project, a business plan, the outcome of the procedure with the prefecture. I have known this client for about nine months; she is tough and has a military backbone. I know from previous discussions that she did several tours of duty, mostly in Iraq. That day, we did not get any work done. There was a lack of focus; something was wrong. Finally, I asked her what has happened. All I got is, “He committed suicide.” So I asked, “Did he make it?” A painful look and she answered, “He is dead.” A brother-in-arms, very close to her, suffering from PTSD, had killed himself a few days before. She told me, in broken words, that he had fought at Fallujah and had done several tours of duty in Iraq.

Military personnel, regardless of which of the armed forces they belong to, can share and understand the bond that often exists, and the deeply disturbing effect of learning of the suicide of someone so close. I respectfully asked her if I could write about this. I would not have dared to write anything without her approval. Here is her unedited answer:

“I would not mind at all if you’d like to write about this. I think these kinds of things can be good for people to hear, even if they are a bit depressing. The problems of suicide and the struggle of veterans after the war are always kept very quiet in everyday life, but it is a subject that can always use some attention.”

This outrageous situation rarely makes the news. When it does, we see staggering statistics about how many veterans of the Iraq and Afghanistan wars have killed themselves, and how many suffer from extreme PTSD. Behind these numbers are situations similar to this one, brothers and sisters in arms weeping, and parents, spouse and children devastated.

One needs to realize that all combat personnel go through tough training to carry out missions in which they risk their lives every single time. The ability to be an excellent trained warrior comes with a cost. The human cost becomes staggering for those who undertake multiple combat deployments. Living with the daily presence of death takes a significant toll on a person.

At the end of this discussion, each of us in our own words was saying that no matter how tough we are on the outside, it does not help a bit with the struggle against the enemy that is inside the soul. I knew I could not even remotely compare her military experience with mine. It would have been offensive, considering how she served while I never left France and knew I would not be deployed anywhere.

We were both teary when she left. That is how the Iraq war came to my office on March 18th, 2019. I would have loved it if it had not, but it came anyway.

RAM, MANAGING HEALTH COVERAGE FOR THE SELF-EMPLOYED, HAS MOVED
There has been some serious reorganization at RAM, the public organization that deals with health coverage for self-employed workers. I do not know how long it will operate before being completely be taken over by Assurance Maladie, but for now it still serves the people it covers, i.e. those who registered as independent workers before the 1st of January 2019.

The most important development is that the branch almost next door to the Paris prefecture, at 28 bis boulevard de Sébastopol in the 4th arrondissement, closed on March 18. The one at 59 rue Cambronne in the 15th is still open to the public without appointment from 9am to 12:15pm and 1:15 to 5pm Monday through Friday. There is also a new office at 11 rue Beaurepaire in the 10th, with the same hours.
http://www.laram.fr/agences?dpt=191

ETIAS VERSUS ESTA – TIT FOR TAT BETWEEN THE USA AND EUROPE
Members of the American expat community have been concerned after hearing through the grapevine that as of January 2021 a new EU regulation will oblige Americans to get a visa just to visit Europe. This is totally fake news, but let’s look at what is actually going on.

Since January 12, 2009, any citizen of a country benefiting from the US visa waiver program has been required to go through the Electronic System for Travel Authorization (ESTA) screening procedure, which the USA imposed unilaterally. The people concerned mostly shrugged, as this was one more measure by the USA to screen non-American legal aliens who wanted to come as tourists. For ten years, then, American citizens have had preferential treatment when visiting Europe, as they can just present their passport and enter, subject to a regulation that allows them to stay in the 26 countries of the Schengen area for up to 90 days within a given 180-day period.

Eventually, in an effort to unify EU security as a whole and enhance the security of the residents of EU countries, the European Union adopted the European Travel Information and Authorization System (ETIAS), which is simply a European replica of ESTA. The European Commission says the new system will be enforced, as an effort to upgrade international security, as of January 1, 2021.

This will have an immediate effect on the leniency of the French police regarding North Americans who stay in France past the Schengen limits. As I have repeatedly said here, that leniency is rapidly shrinking, and no one can count on it any longer. While the fines issued are low, rarely more than 30€ to 50€ for this violation alone, the bad news is that the police stamp a record of the fine in the passport. That makes strict compliance with the Schengen regulation an absolute must anywhere within the Schengen area to avoid hefty fines and maybe a ban from entering France and all the other countries enforcing the regulation.

Once there is a central data system that all European police can check when they swipe the passport, leniency becomes impossible. Every trip that involves facing a custom passport control officer will be recorded in this database. I am just speculating, but it is possible that airlines will be connected to the database for information gathering, without being able to change the information.

For American citizens who still live most of the time in France without immigration documents, this is a powerful wake-up call. We now know the deadline after which it will be impossible for them to continue, and I am sure the leniency will shrink even more as we get closer to the date.

Help fight the tall tale about visas by explaining that it is tit for tat – ETIAS against ESTA – and the obligation to comply with the law, which should be the normal thing to do.

A READER WRITES ABOUT BREXIT CONSEQUENCES AT PREFECTURES OUTSIDE PARIS 
Prefecture of Saint Brieuc in Brittany
I am a regular reader of your column and find it extremely interesting. Your piece on Brexit is correct except not all prefectures are coping with the influx of Britons applying for a carte de séjour. We live in Còtes d’Armor. The prefecture in St Brieuc has been so overwhelmed that they cancelled all carte de séjour appointments from 18th February. They have said that they cannot process the cartes until the results of Brexit are known, and those of us who applied earlier for them will have to change them if there is no deal. The rush for them has caused a problem for third-country citizens who have applied. My American grandson has been waiting since August for his. He has been here since he was 7 and is now 19, so should have his adult carte, but due to an error by the prefecture in 2006 he had the wrong carte and now his whole life is on hold until they have the time to sort it out.

The knock-on effect of Brexit is much more far reaching than was envisioned.

So please be tolerant of my inability to juggle social media outlets. Going through my website or sending an email directly is the best way to reach me, and lately just about the only way, as I have less and less opportunity to pick up the phone since I am usually in a meeting or outside the office.

Prefecture of Nanterre, Parisian suburb
FYI, I forwarded the March 2019 newsletter you sent us to a British expat friend who has lived in France for 25+ years. In that newsletter, you suggested that British expats make an appointment at the prefecture before a no-deal Brexit takes place to establish EU status for the carte de séjour. Our friend lives in Courbevoie and told me that the prefecture in Nanterre (which handles Courbevoie) will not schedule appointments for British citizens until it is known how the UK will be treating French citizens after Brexit. So, at least in Nanterre, your suggestion cannot be implemented.

Recall what I wrote last month about this: British people living in France should not be worried about their ability to obtain a carte de séjour. Even though they will be subject to the regulations for non-EU citizens, there are so many grounds on which to issue one that it is almost certain everyone will fit one of those cases.

I will keep you informed.

OFFICE CLOSED FOR MY 60th BIRTHDAY
The office will close for slightly over two weeks for this occasion. It will start on Friday June 14th evening and will reopen on Tuesday July 2nd morning. As always, I will only be reachable by email for emergencies and important matters as I will be out of France. The service I offer of receiving mail for clients will continue while the office is closed. I have not figured out how I will send the July issue considering the situation.

MY SUMMER VACATION: THE OFFICE IS CLOSED from July 19th to August 19th
The office will be closed for one month starting Friday, July 19th, reopening on Monday, August 19th. 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.

MY FEES WILL GO UP ON OCTOBER 1st 2019
I plan to change some aspects of my business when I reopen the office on Monday, August 19th. The main reason is to allow my assistant to do some tasks more systematically. One of them is to accompany the clients to the prefecture, URSSAF, CPAM and other public offices. She already handles most of the dealings with the offices where self-employed people are registered. She has also accompanied my clients to the prefecture several times. As her fees are lower than mine, this should compensate for the increase in my fees. On October 1st, I will raise my initial retainer from 270€ to 300€ and the hourly rate from 110€ to 130€.

Best regards,

QUESTION

BILLING AS A SELF-EMPLOYED PERSON IN FRANCE

I am an American and after a couple of years living in France, I got the carte de séjour linked to my self-employed work as an auto-entrepreneur. I need to renew my immigration status, but I am panicking because I have had just about no French clients. Almost all my current clients are Americans and they pay me in my American bank account. I heard that I will lose my immigration status if I make less than 25,000€ in a year. In France I cannot account for more than 3,000€ but I am close to $50,000 in the USA. Am I really in danger of having my carte de séjour taken away in a couple of months when I go to the prefecture?

QUESTION

PARENTAL AUTHORITY AND THE RIGHT OF A MINOR TO TRAVEL OUT OF FRANCE

I have been a single mother for about 10 years. My son was born in France and the father disappeared shortly after the birth. We were never married and all I could ask for was some child support, which was awarded, but the father lives in Tunisia. This means I never get anything on a regular basis. It feels more like a spurt-of-the-moment thing, he remembers he has a son and I get a gift for him and some money for a couple of months.

My problem is that I often go home to the USA and my son does not have any French ID because his father has always refused to sign the French forms, or even to put in the initial court decision, issued when our son was 2, that he was allowed to leave France at all, even for vacation. Lately, entering the USA and France is becoming increasingly difficult, not to mention the hassles I get from the airline.

I got a lawyer and took the matter to court, and sued for the father to lose all his parental rights. I thought the lawyer went too far and there would be a violent court battle, since the father shows up only once in a while in the life of his son. I was stupefied to learn that he did not retain a French lawyer, and sent a whining letter to the judge saying that I was not an honest and modest enough mother and woman for his taste so that he could not be associated with me in any way, and that France has always made it difficult for him to get a visa to exercise his parental right of a visit during vacations, as the first court ruling described.

My lawyer said that under the circumstances, we will win the case. Great, but this does not answer my problem, which is how do I get the father to sign the French form for a document de circulation for my son so I can travel with him worry free?

First of all, I would like to wish all of you a very happy and prosperous 2019!
French custom dictates that New Year’s wishes can be expressed until the end of January,
so I have managed it a few hours before the deadline.

Joseph Allen “Country Joe” McDonald composed “The “Fish” Cheer/I-Feel-Like-I’m-Fixin’-to-Die Rag” in 1965, with its very familiar chorus (“One, two, three, what are we fighting for?”), which Country Joe and the Fish sang at Woodstock.

Sitting in Paris, following very closely what is going on in France and the USA, the question on my mind and on both sides on the ocean is: “Who is fighting for what?”

In the USA, there is fighting for and against “the wall”. In France, we have seen rioting on the most prestigious avenue in the country. There has been violence on both sides, with the police having the hardest time keeping control of the streets of Paris and most other major French cities almost every Saturday. Who are these people so faithfully demonstrating, and who is littering once the demonstration is over?

I have always liked the saying, “Pick your fight!” While it should never end in a fistfight, it defines a strategy that carries a lot of common sense.

Time will tell what will come of these situations. The USA will recover from the longest government shutdown in history, but it will be interesting to see who wins and who loses once life goes back to something more normal.

As for France, how can it get out of this situation of defiant grassroots opposition? Note that unions and political parties in France can organize public demonstrations in the streets very easily. This is even a topic for which the expat community makes fun of France. But in this case, none of the unions or parties have been able to organize a plan of action that enables them to become part of the normal scheme of things. In 1968, the CGT union, which was then controlled by the Communist Party, was able to take over the famous May demonstrations, and ended up obtaining a breakthrough in labor law, the Grenelle accords.

All the French leaders who matter give the impression of being numb in the current situation.

Later in this column I mention the Boston Tea Party. I started the column mentioning Woodstock and a song associated with the hippie movement and opposition to the Vietnam War.

As the song by Bob Dylan puts it, “The Times They Are a-Changin’ ” – this is obvious to everybody.

In the midst of all this, I would like to wish everybody Happy Valentine’s Day in an effort to lighten the atmosphere.

THE STRAW THAT BROKE THE CAMEL’S BACK – LES GILETS JAUNES
Journalists and commentators always like to analyze in detail the “little thing” that ignites a revolution, a rebellion, unrest and so on. It is often a minor thing, with little significance and meaning unless one retraces years and sometimes decades of whatever policy creates the conditions for major unrest.

The Boston Tea Party occurred on December 16th, 1773, at Griffin’s Wharf in Boston, Massachusetts. It was spurred by the Tea Act of the previous May, which allowed the British East India Company to collect taxes in the American colonies.

The colonists argued that the British constitution did not allow “taxation without representation” – and the truth can be stated like this: “Yes, we live in a colony, but we matter – and we want a say in the rules that are governing us.”

The Boston Tea Party would never have taken place, and would not have led to the independence of the USA, if the underlying demand for representation in the British parliament had not been so strongly shared by the people living in the colonies that were soon to become the 13 original states.

The parallel I see is that the price of gasoline in France is mostly made up of taxes. The average price is €1.55 a liter, or about $6.75 a gallon. The USA would never accept such expensive gas – there would be riots everywhere. In France, however, one might think that increasing the tax yet again should not have led to the riots we have seen occurring in the streets of Paris. But underneath, there was some serious and long-lasting discontent on the part of the general population.

The famous French motto “liberté, égalité, fraternité” (liberty, equality, fraternity) is visible on all French public buildings. It has its origins in the 1789 French Revolution, and was institutionalized in the late 19th century. Through the centuries the French people’s perception of it and what it stands for has changed somewhat, yet it emphases the idea that there is unity and solidarity within the French nation. I would translate fraternité today as “brotherhood”. Since 1983, French conservative and liberal governments alike have implemented pretty much identical economic policies. Equality and brotherhood have been overlooked for decades, leading to increasing erosion of the foundations of the French nation.

There is a fundamental difference between the USA and France regarding this issue. In the USA, no one has any problem with some people becoming very wealthy and being conspicuous about it. The fundamental reason is that most people believe they, too, can become rich, as this is the American Dream: It is the land of opportunity, where the sky is everybody’s limit. This is of course more a belief than a reality, but it remains a foundation of the USA as a nation.

The French overthrew their king a few times to settle definitively for a republic because, among other reasons, they had this desire for equality and fairness, and trusted the government to protect them from the excessive desires of the wealthy and powerful. This is one reason the French government apparatus is so huge, and at one time or another has included many businesses, such as banks, car manufacturers, the postal service, the railroads, and so on.

President Macron was elected on the promise that his policies would be very different from those of his predecessors. One of his themes during the campaign was that he would put equality and brotherhood back into French politics while also having a conservative economic policy. Without listing all the reforms France has gone through during his presidency, it is clear that equality and brotherhood have never been part of his government’s policy. It is even more conservative than before, with what a lot of people have described as disdain for the working class and the poor. In other words, his “reforms” could have been those of any previous government. Indeed, he should have thought twice before getting rid of the wealth tax while French employees suffered a severe loss of rights. It was a tax increase on gas and diesel fuel that ignited the gilets jaunes revolt.

This is why I see a parallel with the Boston Tea Party, and I believe that it has a lot of merit. I have no idea where it will take the French nation. I very strongly doubt that President Macron will be ousted by a revolution. Short of that, I have no idea what the outcome will be. Clearly this is a political crisis that must be addressed very seriously, not by just delaying the tax increase – which, obviously, is not the problem in itself. It is just the straw that broke the camel’s back.

THE FRENCH BANKING INDUSTRY
A recent post on Stephen Heiner’s blog and a conversation we had gave me the idea of writing about the French banking industry. One reason it is becoming a topic of discussion among many foreigners living in France is that opening and using a bank account is pretty much a must if one is to retain French immigration status. Also, since cash transactions are increasingly rare, it has become virtually impossible to live in France without a French bank account.

One oddity of the French banking industry is that the savings and loans side accounts for about half of the global market, if not more. Many people do not know this, and foreigners have no reason to find out unless they do some research on their own. There are six major independent French financial institutions: Société Générale and BNP-Paribas, which are banks owned by shareholders, and Crédit Agricole, Crédit Mutuel, Caisse d’Epargne and Banque Populaire, which are savings and loans owned by their clients. All others either do private banking for the rich, are French branches of foreign banks, or are subsidiaries of one of those six institutions; there are a very few exceptions, including La Banque Postale, Crédit Foncier and a few others.

For better or worse, the industry as a whole has harmonized a lot of practices, the most obvious being wiring/withdrawal capacity and the use of debit cards.

The major difference I see between the French and American banking systems is that in France, the client hardly ever needs to meet with a bank employee; everything is done via machines (mainly ATMs to deposit and withdraw money) or online. One actually goes to the bank only in specific cases, such as asking for a loan, investing in stocks and mutual funds, and opening an account. A lot of criticism I hear about French banking is the absence of personal contact with the banker assigned to the client. But that assumes French banking is the same as in the USA or elsewhere, when it is not. To adapt easily to French banking, you should first find out all the services the machines offer, often in a room located outside the branch office itself, and usually open long hours, e.g. 7AM to 10PM. Then create an account online and learn about all the services offered on the website or app, knowing that one needs a French cell phone to use some of them, such as authorizing a credit card payment on a website or adding an account to wire money to.

Yes, as with so much else in France, a foreigner must learn how the French banking industry works, because it is so different.

The second part of this topic is finding a way to open a bank account in France. The reason it is so difficult at first is a compounding effect of a French regulation and an American one. The latter is called FATCA, which I have already discussed several times. For an American citizen, opening an account in France means the bank has to report to the IRS. There is serious liability if it does not do so, but reporting entails onerous paperwork for the bank. Thus, regardless of the balance you plan on leaving in your French bank account, your citizenship is a put-off for French banks. Nothing personal here – you can blame the IRS!

The French regulation is called TRACFIN, which I have also explained several times – the name refers both to the legislation fighting money laundering and the team of investigative inspectors enforcing it. The legislation makes every bank branch manager personally and criminally responsible for any money laundering and/or other criminal activities related to moving money in and out of bank accounts for which they are responsible. Any new client appears at first to be a potential liability until the bank is sure where the money comes from, how it was acquired and so on. Once the bank is reassured about this, the account is opened. This is why the file to open a French bank account often seems worse than the one for the prefecture, which is the benchmark for many.

FRENCH WELFARE AND PART-TIME WORK
All countries that have some kind of welfare system need to address a well-known problem. When a person goes off welfare and gets a job, it can happen that the amount of money they earn is less than they were receiving on welfare. This makes any “all or nothing” system counterproductive, so there is a need for some kind of transition to smooth the path back to working.

In France, most subsidies paid by the Caisse d’allocations familiales (CAF) are linked to the amount of income declared. When the Revenu de Solidarité Actif (RSA, originally called RMI for Revenu Minimal d’Insertion) was created, the problem was identified but poorly addressed. One person I help is paid twice a year because the number of hours they work is so small, and so they receive RSA at the same time. Since CAF demands to receive a quarterly declaration, such people often end up with close to zero income for half the year because a salary of about €1300 exceeds the limit. The system does not understand that this is not a monthly income but a semiannual one.

The problem has not been solved yet by CAF, but this person will be paid quarterly and should be able to maintain all the benefits of the RSA combined with their very small salary.

On the other hand, the prime d’activité created in 2016 replaced the failing system for people holding steadier jobs with very low salaries. The calculation is complex but the end result is easy to understand. It minimizes the consequence of earning income just above the limit in the calculation of the other subsidies and thus creates a real incentive to work more. Since it applies not just to employees but also to the self-employed, it helps people with erratic income, and it applies to everybody living in France, including carte de séjour holders under certain conditions. It shows that, in reality, continuing a tad longer to subsidize an individual is a better way to get them off welfare when they are ready. What puts people on a welfare program is often a complex story with several things happening more or less at the same time.

THE MARITAL REGIME FOR INTERNATIONAL COUPLES MARRYING AFTER JANUARY 29th 2019
Without going into too much detail, this issue concerns which rule of ownership is applied to an international couple, a matter that had been regulated by the Hague Marriage Convention of March 14th 1978. The couple could choose between the regime linked to their citizenship, the location of the wedding, and the country where they spent their first significant amount of married life.

A new European Union regulation states that such couples can now only choose between the countries of which they are citizens and that where they started their married life. The latter is chosen by default, and this rule covers the entire net worth of the couple, including assets – especially real estate – in other countries. That part is one of the major changes in the new regulation.

To put this in context: in 2015, 27% of the weddings celebrated in France were what was called mixed, because they involved spouses of different nationalities.

www.lemonde.fr/argent/article/2018/12/03/regimes-matrimoniaux-du-nouveau-pour-les-mariages-internationaux_5391775_1657007.html

SPLITTING PREROGATIVES IN THE FRENCH ADMINISTRATION
People who have been in France since before 2011 may remember the complicated French tax office reform when the billing-collection part was merged with the office calculating the amount of taxes owed. The root of the historic division between the two went back to Napoleon’s time and stems from a complete distrust of people: Ensuring that the person calculating how much must be paid is totally disconnected from the person collecting the amount due was a way to avoid attempted bribery of either party. Even today, when the two divisions of the tax office are located in the same building, they are physically as far apart as possible and there is next to no contact between them. Being physically closer has not destroyed the barriers created by the centuries!

This way of functioning is less and less common but has not completely disappeared. My readers have followed what feels like the endless saga of PUMA coverage, in which CPAM had delivered health coverage, and therefore reimbursements, all along while URSSAF stopped collecting premiums for two years and since December 2017 has sent invoices to people who are not covered by the system. Aside from the obvious screw-up by the French administration, this provides a very good illustration of the division of administrative processes.

Another that is not as well known is for the independents, the necessity of registering with net.entreprise.fr to declare and pay social charges (the Social Security side of what is owed) and the chosen health coverage organization that deals with medical costs. One change the internet has brought is that a single part of the administration can now calculate and collect the money owed, since everything is done through the website, making it difficult to have any personal contact with the civil servant in charge of the operation. While double registration is old hat to French people, being self-employed in France brings daily surprises to foreigners who have just started running their business. This is just a gentle reminder: Yes, it is now a legal obligation to register with net.entreprise.fr if your yearly turnover exceeds €3,973, which pretty much means everybody.

IN FRANCE THE BEST INTEREST OF THE CHILD PREVAILS – SORT OF!
On July 11th 1975, the French law governing modern divorce was passed. To the man who drafted it, the jurist Jean Carbonnier, the foundation of French family law was “the best interest of the child”. Obviously, however, the legal understanding of this phrase can depend on what the reality is with the parents, siblings and so on. Also, I believe that an excess of the emphasis on transparency regarding a child can be completely against his or her best interests.

A groundbreaking ruling of the Nîmes court of appeal, issued on June 27th 2017, shows the limits of strict interpretation. In the case, a Napoleonic interpretation would have been that it was impossible to overrule the legal assumption that the husband is the father. In the days before DNA testing, it was difficult to dispute this assumption.

To sum up the situation, a married woman had a clandestine affair, got pregnant and gave birth. The lover suspected that he was the father and managed to arrange a DNA test. It proved, within a statistical margin of error, that he was the father. So he went to city hall and officially declared himself as such.

The married couple argued that the legal assumption was that a child born to a married couple has these two people as parents. The biological father stated that it was in the child’s interest to know who the real father was, that the DNA test left no doubt that he was the father, and that therefore the court must overrule the legal presumption that the child was born of the married couple.

This is the key quote from the court ruling:

« [S]’il est évident qu’il sera peut-être difficile pour l’enfant de devoir considérer que M. Z est son père et non pas M. Y, il appartiendra aux époux Y, et singulièrement à la mère, qui est, malgré tout, à l’origine de la situation, d’aider Anna à l’appréhender ».

In short, the best interest of the child is to know who the biological father is, and the court expects the mother to manage this difficult situation. The court adds that it is normal for this responsibility to fall on her, as she is responsible for the situation.

This ruling, after over ten years of court procedure, leaves me at a complete loss when it comes to an opinion of what is the best interest of the child. The married couple has appealed the decision to the highest French court, the Cour de Cassation, whose ruling will be very interesting. According to the legal opinions I have read, many think that this degree of transparency, considered to be in the child’s best interest, has gone too far.

How does this relate to French divorce law? In France, guardianship is decided in the best interest of the child. Many foreign mothers do not get full custody of their children. Indeed, the French court system fears that giving foreign women custody of their French children would result in their living elsewhere; in the French legal view, the best interest of the child is to stay in France.

This does not mean that, for example, an American mother divorcing her French husband cannot get full custody and the right to move back to the USA, taking her child or children with her. But the case she makes must address the right issue: the best interest of the child as the court understands it.

http://sosconso.blog.lemonde.fr/2018/11/27/le-pere-biologique-peut-il-reconnaitre-lenfant-dune-femme-mariee/

OFFICE CLOSED FOR MY 60th BIRTHDAY
The office will close for slightly over two weeks for this occasion. It will start on Friday June 14th evening and will reopen on Tuesday July 2nd morning. As always, I will only be reachable by email for emergencies and important matters as I will be out of France. The service I offer of receiving mail for clients will continue while the office is closed. I have not figured out how I will send the July issue considering the situation.

Best regards,

QUESTION

LOCAL TAXES IN FRANCE

I am living long term in a four-bedroom house in Cergy. All the other roommates come and go, so I am the only person living there long term.
The owner says that if I claim this address on my tax form, it will cost him an extra €2000 in taxe d’habitation, so I must use a different address.
Is this true? What do you recommend to avoid this extra cost? I have never had a landlord do this before.

QUESTION

THE IMMIGRATION STATUS NEEDED TO MARRY A FRENCH CITIZEN IN FRANCE

I am an American, currently resident in Ireland, and am looking to join my French partner in France in 2019. We are not yet married, but are looking at our options for us to live together in France and also allow me to work in France as soon as possible. Ideally, I will get a job with a French company in the coming months that will take care of my work permit; however, if this does not happen, we see two options and would greatly appreciate your help in better understanding the questions we have and deciding how to proceed:
Option 1: I go to France on a Short Stay Visa, Legal Marriage in France within 90 Days. Can I change from the Short Stay Visa to a Spouse Visa while in France? If not, would I need to go to the French Embassy in the US or Ireland and apply for a Spouse Visa? Can I work in France on a Spouse Visa? If yes, what is the time frame for being able to start working? Are there requirements for the Spouse Visa, such as French language and/or culture exam?

Option 2: I get a Long Stay Visa, I find a job in France. Can I convert the Long Stay Visa to a Work Permit immediately? If not, what is the time frame required from a visa/legal standpoint? Does it require waiting until the Long Stay Visa expires? If not, do I need to go back to US/Ireland (pending timeframe) to go to the French Embassy to apply for a Work Visa?

Please let me know if these are questions you can assist with, if there any additional information needed, and how we can proceed from here. Any help is much appreciated!

First of all, I would like to wish all of you a very happy and prosperous 2018! French custom dictates that New Year’s wishes can be expressed until the end of January, so I have managed it a few hours before the deadline.

I was thinking of using the Beatles’ song “Yesterday” for the title of this month’s issue, but the melancholy lyrics are so much about the past that this song did not capture my message. For the first issue of 2018, this title seems too simplistic. New year’s resolutions are inspired by the feeling that something new and, of course, wonderful will happen during the next twelve months. What if we were to talk about what seems to be a radical change in attitudes towards sexual harassment? Or discuss the new French labor law? Or reflect on some significant changes in French taxation policies? I believe that these topics alone would legitimate my title.

We continue to see such situations evolving in both France and in the USA, and we are incapable of predicting what the next move will be, the next reaction of the populace. This is very unsettling for people who are used to predictable decisions. If there is one thing we have learned in 2017, it is that the “old” is fading fast and 2018 will see a lot of new things emerging, both good and bad. I continue to find it fascinating that the president of France is as unpredictable as his American counterpart, and that only one of them has been considered by some to be capricious. The two presidents resemble each other in their determination to implement their electoral promises now that they are in office. One could object that their promises were not of the same nature and would not have the same consequences, and this is absolutely true, but it is a definitive change to have presidents who are determined to have their pledges turned into legislation. So we are in with the new; this is certain and for many it means riding on a rollercoaster, an activity that very few of us enjoy. As for France, which I know better than the USA, there is an obvious need for a lot of radical changes. I just hope that France as a nation will benefit from the freight train of sweeping change and that not too many people will be led astray while this is happening. The new legislation that brings improvements should benefit everybody.

PROUST’s CONTRE SAINTE-BEUVE IN THE AGE OF HARVEY WEINSTEIN ?
Contre Sainte-Beuve (“Against Sainte Beuve”) is an unfinished collection of essays by Marcel Proust. Written between 1895 and 1900, it was discovered among Proust’s papers after his death and published posthumously in 1954. Three of the essays take issue with the body of work of the 19th century French literary critic Charles Augustin Sainte-Beuve.

Proust is by far my favorite author; he stands apart from the rest. He is too often known only as an author whose sentences typically cover several pages of a book. Reducing him to his exceptional grammar skills is comparable to demoting him to the status of a well-trained monkey doing impressive tricks.

After recent events in France and the USA, I thought of the issues involved through the lens ofContre Sainte-Beuve. People unfamiliar with this 19th century debate might be confused by my choice.

Briefly, Sainte-Beuve believed that art, especially literature, was best understood when the reader knew the author’s life and intentions so as to put the work in context. Proust feels that literature, and art in general, is best appreciated on its own and that information related to the author distracts from or distorts the work’s message. While he does not discourage learning about the artist, and admits some benefits of doing so, in his view this makes the reader start becoming a critic, thus changing the focus.

The French poets Arthur Rimbaud and Paul Verlaine have been studied in French secondary schools for decades and are considered the major poets of their generation. Rimbaud (1854-1891) influenced the modernist movement in literature and art, prefiguring surrealism. An excellent student, he started writing very young but left school as a teen and ran away from home. He completed the bulk of his literary output in late adolescence and early adulthood, then stopped writing at age 21. He and Verlaine had a sometime violent love affair, which lasted nearly two years. In later years, Rimbaud traveled as a merchant before dying of cancer at age 37.

Verlaine (1844-1896) was associated with the Decadent movement and is considered one of the greatest exponents of fin de siècle French poetry. After starting a correspondence with Rimbaud, he lost interest in his wife, Mathilde, effectively abandoning her and their son for the younger poet. Their stormy affair culminated in Brussels in July 1873 when, in a drunken rage, Verlaine shot at Rimbaud, wounding him in the left wrist, although not seriously. As a result, Verlaine was imprisoned for two years in Mons, Belgium.

Over a century later I have yet to meet a French school teacher who explains the personal life of these men when their poems are being studied. My question is, can the revered artist and complete scumbag coexist in the same person? Verlaine, for example, is a revered poet who was also a criminal who served two years in a Belgian jail. I believe he illustrates quite well that such coexistence is entirely possible.

So where does this take us regarding the current wave of denouncement of sexual misconduct by men? My initial reaction is to look at the gravity of the misconduct, as criminal law distinguishes between misdemeanors and felonies. Then the criminal justice system should do its work. These men are stepping down or being fired from their jobs because of public pressure, because their positions are incompatible with such misconduct. That is one side of the issue. The public eye and the media should be addressing the issue differently depending on the nature of the alleged misconduct. Some of the accused are facing or will face criminal charges, others not. In France as well as the USA, some had or continue to have prominent careers as artists but could end up spending time in jail.

On both sides of the Atlantic, living and dead artists are being described as despicable people – recent cases in the news, for instance, range from Woody Allen to the anti-Semitic 20th century poet Louis-Ferdinand Céline, and several other cases are likely to arise in the weeks and months to come. In many ways, it is an excellent development and people should know of the criminal activities. But I would prefer that the focus stay on the criminal aspect rather than tainting such men’s artistic output.

Hitler had a short-lived career as a painter, but his art is all forgotten. History remembers him as the Nazi leader of Germany in WWII. History is very good at discerning the most important thing to remember about a person.

AARO RECORDED MY 2 HOUR PRESENTATION ON DECEMBER 18

Here is AARO’s introduction to the video:

Coping with French Administration
It is rare that AARO has a presentation about immigration to a country, but since so many AARO members live in France, we made an exception. Jean Taquet and his wife, an American, are AARO members. He studied law in France and then lived in the United States for many years, becoming an associate of the Delaware Bar Association. Upon returning to France, through his contacts at the American Church, he became an expert on immigration to France. He was also a regular contributor to the now defunct Paris Free Voice.

French Logic
Jean started the talk by telling the audience that France is logical. This got a good chuckle, but he continued to explain exactly how that logic works. It starts with the French Revolution and having to deal with the old elite (aristocrats) and establishing a fair system for all to be equal under the law. This was achieved with the Napoleonic Civil Code. The way that France can maintain its republic is by treating all equally and that means through identity, not aristocratic rank. Identity is established by name, date and place of birth, domicile, and profession. Your name, your birth certificate, and proof of where you live and what you do. (Reporter’s note: In France, the extrait d’état civil, which is the birth certificate document, contains more than just your birth information, which is why the administration frequently wants to see a recent one.) That is the logic behind the constant request for documents.

The video is accessible on the AARO website at: https://aaro.org/events/event-reports/641-coping-with-french-administration

I would like to thank AARO for the opportunity; I really enjoy giving this kind of presentation, trying to liven up topics that by definition might seem quite boring.

FRANCE IS CHANGING ITS POSITION ON OVERSTAYING WITHOUT IMMIGRATION STATUS
For the first time, a client was nearly fined for overstaying the visa waiver program after being stopped by French police at the airport. The risk is still quite low; the fact that the person is not American may have made a difference. This is their account of the incident.

“When I left Paris at the immigration at the airport they noticed I entered in September. He was gonna charge me 180 euros but not my son, and then he said, ‘This time is fine, you don’t have to pay, but you can’t enter Europe for 6 months unless you get a visa.’ Then I explained and showed him my appointment at the consulate that I was going to apply for the visa to stay longer in France. He didn’t question the fact that I stayed over 6 months in a year but that I stayed 113 days instead of 90. I said we traveled around Europe during this time.”

This is a warning signal that should be taken very seriously.

THE TAXE D’HABITATION IS FADING OUT QUICKLY FROM JANUARY 2018 
Lower-income people are to be exempted from paying the taxe d’habitation under the new French tax law, fulfilling a campaign promise of President Macron. The estimate is that about 80% of households will not pay it by the 2021 fall when it is normally due.

Many question what will replace it, as it is the main local tax that cities and departments count on to balance their budgets.

The tax authorities have set up a simulation page to let people see if they will be affected by this radical change: http://www.impots.gouv.fr/portail

SELF-EMPLOYMENT IN FRANCE AND THE NEW LABOR LAW 
The question of labor law in France is currently a very political one. Several French leaders have fought the new legislation because of its decrease in the protection afforded to French workers. Even without taking a political position, it is possible to witness the rapid evolution of the French labor market.

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

For about 80 years the trend was always to protect French employees so they were secure in their jobs, with this stability allowing people to make long-term plans. The banking industry adapted to the situation as well, enjoying a financially stable client base. Similarly, landlords were supposed to be reassured by the stability of their renters.

The recent financial crises badly disturbed this picture, and for years now a high rate of unemployment has indicated that not everybody was enjoying the same security. The resulting labor market rigidity led to a significant increase in the volume of temp work, although the French administration and courts could, and often did, rule that several temp contracts that amounted to missions for the same job with the same company was in effect a traditional French labor contract. Moreover, even temp workers are employees, and therefore benefit from generous unemployment payments and cost a lot of money in social charges.

Former President Sarkozy tried to deliver on his main presidential campaign promise, “travailler plus pour gagner plus” (work more to earn more). But he failed to significantly change the legislation limiting the workweek to 35 hours and the overall amount one can work, in one or more jobs, to 48 hours a week.

However, there was never a limit to the number of hours a self-employed person could work. Hence, Sarkozy created a simple fiscal status that would allow people to work legally on the side instead of taking a second job, as is common in the USA. The loi de modernisation de l’économie, passed in August 2008 and in effect as of January 1, 2009, created the auto-entrepreneur status. It was intended for side jobs, but very quickly many unemployed people signed up for it as a way to get some work and be active again. As recently as 30 years ago, working as an independent and running your own business was frowned on. People who made this choice were seen as either too incompetent to get a normal job or crooks using the status to steal money from clients and cheat on taxes.

One very visible evolution in the labor market is that this stigma is almost completely gone. Today in many parts of the country, there is excitement about creating your own business, and some French people now admire those who do so. A significant portion of the French population now has this status. In 2016, 331,500 people signed on to be auto-entrepreneurs, an increase of 3.3% from 2015. That same year, 261,000 signed off, for a net total of 70,500 auto-entrepreneurs in 2016.

So many people holding this status has shifted the way employers view the situation. They no longer need to hire, and can have a labor force with no strings attached. Many employers dismissed their salaried employees so they could get auto-entrepreneurs to do their jobs. The English teaching industry in France is now dominated by this status. Even nannies and cleaning ladies increasingly have it.

The latest labor laws, passed on September 23, 2017, can only be understood with this background. The idea is that if French workers are less protected, employers will choose an in-house labor force over subcontracting. Among the many areas the new law covers are that dismissal is less difficult and severance pay less onerous, there is more freedom to reach agreement within the company, and working remotely is better defined. Clearly, for the first time in about 80 years (aside from WWII), a law has been passed that deregulates French worker protection. A few years ago, it would have led to a general strike, France would have shut down for days and the government would then probably have resigned. This is one way to see the sweeping effect of theauto-entrepreneur status. Of course, it is not the only reason; most people credit President Macron with being an excellent politician, able to pass laws the French would ordinarily have a great deal of trouble accepting.

For more info (in French), see http://www.lemonde.fr/idees/article/2017/12/21/bienvenue-dans-la-societe-free-lance_5232996_3232.html

Best regards,

QUESTION

WHAT RIGHT TO WORK DO FOREIGN STUDENTS HAVE IN FRANCE?

I am an American on a student visa, and will be teaching English on the side. My student visa states “authorized to work limited to 60% durée légale”. I have been offered a teaching gig one day a week for three hours. My visa is to be renewed in a couple of months. My employer has strongly recommended that I then change my status to auto-entrepreneur so I may bill her with an invoice as all her other staff do. I would also be able to take on more teaching work. Everything I have read suggests that I should stick with the student visa, that auto-entrepreneur should be the last resort. What are your thoughts or recommendations?

QUESTION

WHEN THE LANDLORD GIVES NOTICE FOR THE WRONG REASON

I have rented an apartment for 25 years, and today I received a letter from the owner telling me I need to move out. The owner states that she intends to lodge her granddaughter and her partner in this apartment. I am 75, retired and live on a small, fixed pension that is too low to be taxable.

All this has come about because I asked the owner not to increase the rent over last year’s since I was already paying 50% of my income in rent, charges and apartment tax. Taking more money from those of modest means so that those who are doing well can do better doesn’t seem fair or logical.

• 1) Which family members does the law allow owners to replace tenants with?
• 2) What is the maximum allowable annual rent increase? My apartment owner says it is 2%.
• 3) Is the maximum increase retroactive and cumulative? i.e. if there was no rent increase last year, can the owner charge a 4% increase this year?
• 4) Is non-payment of a rent increase grounds for eviction?
• 5) Do retired seniors have any special rights to stay in their rental apartments? (Or which administration branch should I contact for this information?)
• 6) Can the notice be given by email?
• 7) Can she propose a smaller apartment in the same building?

Do I have any recourse in this matter?

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Best regards,

QUESTION

PROTECTION OF DOMICILE UNDER FRENCH LAW

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

QUESTION

HOW TO MAKE THE PERFECT FILE FOR THE FRENCH ADMINISTRATION

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

Can you explain any

QUESTION

GETTING THE APPOINTMENT AFTER LANDING IN PARIS

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

No Protection (1987) is the second album by Starship, the band that came after Jefferson Starship and Jefferson Airplane, all three of which were led by the singer Grace Slick. Many of the issues I address this month deal with maintaining, providing or diminishing protection for people. One twist, especially in France, is that once the law favors one party, the other is exposed to greater risk. France has insisted for centuries that the law must be fair, which means providing for “unequal treatment”. The logic here is that the underdog must be protected and helped. The recently proposed labor law (loi travail) submitted by Labor Minister Ms. Myriam El Khomri would take away a lot of what is seen as protection for employees; as a result, a lot of demonstrations and strikes have been happening all over France. Nearly everybody agrees that the old way of addressing the situations where there is built-in inequality must be changed, but there is a lot of disagreement as to how it should be changed..

Even French divorce law, which seemed to be widely accepted, is now being criticized in the media, mainly for reasons I will explain below. Interestingly, and in a purely French way, changes that occurred decades ago in other Western countries could now definitively take place in France. This is being done by a liberal government led by Mr. François Hollande, a member of the Socialist Party. If one can see past the current demonstrations, violence and name calling, this is a very interesting time for France.

By the way, the weeks of “Nuit Debout” sit-in demonstrations at the Place de la République also show a desire to change, but in quite the opposite way.

Whether to maintain protection or reduce it, as well as whom to protect, is a very hot topic right now.

BREAKTHROUGH REGARDING DIVORCE IN FRANCE
Divorce has been possible without proving fault since the passage on July 11th 1975 of a law mostly drafted by the legal scholar Jean Carbonnier, which made the judge the cornerstone of the proceedings so as to ensure the fairness of the divorce.

There are four types of divorce proceedings, whose interpretations have changed over the years but which have pretty much kept the same name and logic.

• 1. Le consentement mutuel is a mutually agreed upon divorce, in which the couple is in agreement on all issues needed to divorce.
• 2. La demande acceptée, now called le divorce pour acceptation du principe de la rupture du mariage, means the couple agrees on at least one thing, the fondamental decision to divorce.
• 3. La rupture de la vie commune, now called le divorce pour altération définitive du lien conjugal,indicates that the couple no longer live together and have not for a number of years (formerly seven, now two years).
• 4. Le divorce pour faute used to entail any breach of the legal obligations within a marriage but now the grounds are limited to violence and various forms of coercion resulting in one spouse being truly scared of the other.

In all of these proceedings, the judge is seen as the person making sure each spouse fairly shares both rights and responsibilities. In consentement mutuel (mutual agreement) proceedings, the judge’s role is to make sure that the agreement is fair and that neither spouse has been threatened to obtain the desired result.

On May 4th, however, the Chambre des Députés, the French equivalent of the House of Representatives, approved a provision in a judicial reform bill that would give notaires the responsibility of reviewing and recording mutually agreed divorces, instead of having the judge hear and rule on the case. This means the deputies believe the chances of coercion of a spouse are no longer of much concern. On this topic, I could write a lot about recent immigrants to France who are not yet integrated into French culture, so I disagree with the assumption that the risk is negligible and believe it should still be taken into consideration.

From what I understand of the vote, notaires, acting as neutral professionals, will determine if the split of assets and debts is fair, as well as the sharing of responsibilities regarding alimony, child support, visitation rights and so on. If they see any discrepancies, however, they cannot rule, since their involvement is purely to register divorces. We will see how often such proceedings work with only a notaire, and how often a judge will have to get involved and rule on certain issues. Also, a minor child can ask to be heard by a judge in mutual-agreement proceedings.

The couple can always go to a judge if they realize they were not in as complete agreement as needed and they cannot reconcile their views.

The reasons given by the government for the change are to make divorce cheaper (50€ is the recommended cost of the registration) and to clear crowded family court dockets of this type of proceeding. In much of France, mutual-agreement divorces constitute a majority of divorce decisions; they account for over 60% of Parisian divorces, for example. Clearly it would benefit the court system to be able to restrict its business to family cases that really need a judge’s attention.

The lower cost may be illusory, as notaire proceedings will require each spouse to have a lawyer; before, a couple who managed to agree on everything could get a divorce with just one lawyer.

One small detail that could complicate matters, even though it looks like the people will be saving a lot of money, is that notaires have their own jargon and way of thinking, which lawyers readily understand but which can be very puzzling for French laypeople, and even more so for foreigners. In family courts especially, the judges are often women. Generally the judge met with both spouses, together and then individually, making sure they agreed with the contents of the document drafted by the lawyer. These three meetings are mainly intended to make sure the wife is not being coerced into the divorce and is not renouncing her rights. Today it is possible that men could be coerced through blackmail into an unfair agreement. In most people’s experience, judges use plain language and couples rarely complain of trouble understanding what the judge says. The way notaires work in France is evolving towards more client service, including being better understood. But it remains to be seen if they will do as well as judges with this task. It is far from certain, since thus far in the legislative process, the three meetings have not been mentioned.

I just hope the use of the new proceedings will be for the best and notaires will be strong enough to refuse to register an agreement where the wife or husband gives up their rights to everything and states that they are fully OK with it. I also hope they will be wise enough to understand that some people may need clarification concerning the process, the consequences and the implications for both parties.

http://abonnes.lemonde.fr/police-justice/article/2016/05/05/le-divorce-par-consentement-mutuel-sans-juge-vote-par-les-deputes-en-commission_4914097_1653578.htmlhttp://www.lefigaro.fr/actualite-france/2015/07/11/01016-20150711ARTFIG00128-en-quarante-ans-le-divorce-par-consentement-mutuel-n-a-pas-conquis-toute-la-france.php

MOST WIVES IN FRANCE NOW HAVE A HIGHER EDUCATION THAN THEIR SPOUSES
Until the 1960s, men in France tended to marry women of low education; it was assumed in those days that higher education and being a good wife at home were not compatible. This belief was common among men born before WWII.

France continues to be a patriarchal society, therefore it is still harder for women to get a job than men; in addition, they continue to be paid less, by 19% on average. Studying longer is seen as a way to offset these two obstacles, and consequently today in a majority of couples in France, the woman has a university diploma. Meanwhile, uneducated men have the hardest time getting married or finding a long-term partner.

As this trend of women having university degrees continues, it will be more and more common for the wife to make more money than the husband. It does not need to be prevalent to modify the balance in society. I find this evolution very interesting.

http://www.lemonde.fr/campus/article/2016/04/14/les-femmes-sont-desormais-plus-diplomees-que-leur-conjoint_4902195_4401467.html#8TDtr9d51J4ftSRj.99

THE PNR DATABASE AND POSSIBLE CONSEQUENCES FOR TRAVEL IN THE EU AND THE SCHENGEN AREA
For over a decade the USA has kept a database of everybody traveling into and out of the country, with particular attention to foreigners entering the country legally without a visa. The US police have the ability to learn right away if a foreigner has stayed in the USA more than the 90 days authorized by the visa waiver program.

In Europe, there is no such database, though many governments have asked for it. For several reasons, the European Parliament was slow in approving its creation. In addition, some governments did not feel comfortable sharing information between their intelligence services so that terrorists could be tracked down.

Therefore, the recent creation of the Passenger Name Record (PNR) was approved only by a very small margin, 32 to 27. Right now everybody says they want the data to track terrorists and people involved in other serious crimes, and I believe that is true. I do not see any hidden agenda here.

On the other hand, once the database is created, it can be used for many other things. One that would be easy to set up is identifying and fining people who overstay the 90 days allowed by the visa waiver program. Several countries in the Schengen area already severely fine foreigners identified as having overstayed. Today these people are only caught when they get to a border and their passports are checked. Once the PNR is fully functioning, if all European police forces have full access to it, each member country can add software that matches people overstaying their visas with people traveling. The police could know in advance who is traveling in this situation, and handle them right off the plane if need be.

I have no idea if the French police would ever be interested in apprehending North Americans who have overstayed their visas. Right now nothing indicates that they are. But it would not take much for other Schengen area police forces to catch people. The absence of border controls does not mean there are no controls; on the contrary, there are many. My experience is that until recently they were mostly done near the Spanish and Italian borders, where a lot of undocumented aliens enter France, and at the Belgian border where drug smugglers come from the Netherlands. It is perfectly legal for Germany, Switzerland, Spain and the Netherlands to fine people who overstay at the Schengen level; as long as it does not involve a border control, it would be in full compliance with the Schengen agreement— for example, picking up a person getting off a plane.

People who are in this situation should not panic. The PNR has just been voted in and for many reasons it will be a long time before it is fully operational. Still, we now know it will exist and it will be used. The rest is speculation. My personal opinion comes from what is going today and what could happen when countries have full access to the information. Now may be the time to reconsider this lifestyle.

UBER IN FRANCE AND URSSAF’S REQUALIFICATION ATTEMPT
The French administration has won in court regarding one aspect of Uber’s activities. But now the administration has found a more definitive way to get rid of Uber in France.

The key to Uber’s system is that its drivers are self-employed and run their business the way they want. In several US states, this arrangement is being challenged on the grounds that the drivers should be considered employees. Now URSSAF is doing the same thing in France. The key difference is that in France the financial consequences are much worse. Social charges are calculated differently between the self-employed status and the employee status.

Two things are happening and are independent one from the other. The first most important one is that the employer is said to owe the employee’s and employer’s social charges calculated on the money the driver has received. This means that the entire amount of the social charges is owed by the employer. The second consequence is that the drivers are reimbursed the amount of social charges they have paid as self-employed.

This amounts to a huge amount of money, to which URSSAF adds fines and penalties with interests for late payment going back as much as three years. If URSSAF wins its case, Uber might have to file for bankruptcy to handle such a debt. One nasty twist is that even if Uber takes the matter to court and obtains a favorable decision, it still owes the money the entire time. This means URSSAF can use all the collection methods at its disposal, including freezing bank accounts, blocking money that Uber’s creditors owe, and so on, so it can dry up Uber’s cash fast.

The legal ground for this action is that, under French law, if an individual is a subordinate of a company, he is an employee no matter what his legal status is. URSSAF is trying to prove that this lien de subordination exists between Uber and its drivers.

I do not wish to comment on the quality of the service Uber offers, or on the fact that many black and Arab drivers, those who have the hardest time getting decent jobs, have found working with Uber to be a good opportunity. As far as the big picture goes, whether this attack on Uber is a good or a bad thing for France is a very complex question. One thing I am sure is that there will be intense lobbying by employers to stop or reduce this attack, as it is clear that French business owners are part of the trend to make their workers self-employed as much as possible.

It has reached the point where people speak in French about the uberisation de la société, which describes the disappearance of social protection for French employees, as well as for tenants and so on. That gives an idea how important this action is for France, as it will set the trend for the rest of French society.

An article in Le Monde also illustrates very well the evolution towards less protection for the employees.

http://www.lemonde.fr/economie-francaise/article/2016/05/17/l-urssaf-poursuit-uber-pour-requalifier-ses-chauffeurs-en-salaries_4920825_1656968.html#Z8ThiT8Otb0xpmj4.99

INCREASE OF MY FEES ON OCTOBER 1st 2016
It has been about six years since my fees last increased. On October 1st, I will raise my initial retainer from 250€ to 270€ and the hourly rate from 100€ to 110€.

MY OFFICE WILL NOT CLOSE DURING THE SUMMER VACATION
Since my office situation has not been resolved and I do not anticipate being able to move before August or early September, I am not planning any vacation time and do not expect to go away for any length of time this summer. Depending on the outcome of my office search and how quickly it proceeds, this could change some € but not much, considering the fact that any changes would be last minute. By the way, I have formed a new corporation, called “A Survival Kit For Paris.”

Best regards,

QUESTION

THE CONSEQUENCES OF AN UNWELCOME PROMOTION

After many years in France, I hold a carte de résident and I have been working for my employer for years. It is a job, and only a job … I do not want to say more. About two months ago I got a promotion and my new boss is plain awful. One could speak of harassment and degrading methods. I have worked on some projects with him and he is very abusive. Without waiting for me to sign the addendum to my contract, they gave me a new office, a new boss and more work to do with a meager increase in pay. I am reminded daily that if I do not sign the contract, I will not keep my raise. Considering the situation, I truly miss my former position; at least I could work in relative peace and get things done.
Do you think it is possible to get my job back? I never accepted the change and I have no intention of signing at this point. So what do I risk?

QUESTION

WHAT IS TAXABLE INCOME IN FRANCE?

Having lived here for many years, I have to fill out US tax forms as well as French. One thing about the French system I’ve never really understood is their “logic” about income: Brut, Net, Abbatu [sic], Imposable € each one is different. But why not just say you made this much and this is what you owe in taxes?

In her movie of the same name, Ms. Sophia Coppola shows quite well that having an interpreter often does not make it any easier to understand what is going on in a foreign culture. Sometimes things just get lost in translation. Some of the problems my clients have come from the fact that the choice of words did not work for them no matter how perfectly the translation was done. One example found in my column over the years illustrates quite well what I mean by this. As far as I can remember, I have always used the term « French Congress » which is not truly the right word to describe the French legislative power. I know that, but at the same time, most of my readers are Anglophone and generally know the American system much better than any other. Therefore, transposing a concept from one country onto another is sometimes a more efficient way of explaining than offering a perfect translation. Indeed, our French word “parlement” can be exactly translated in English to “parliament”. Still, my impression is that the majority of Anglophone people are not necessarily well-versed in British political sciences and would have a hard time fully understanding what is described with this word. There is one last element I would like to add. In provision 26 (article 26) of the current French constitution, there is a description of the special procedure where the entire legislature sits together for special votes. This procedure is called “called as Congress” or in French, “Parlement convoqué en Congrès”. Do I really need this kind of lengthy explanation to ground this decision?

On June 1st, just after I sent out the column, I received this message in an email: “The Engllish in the later paragraphs is not understandable.” I assure you that this is a copy-paste of the content of the message. English is not my native language, so I admit that on numerous occasions, my very first draft contains very hard to understand paragraphs. What reassures me some is that professional authors also feel that sections of their first draft are as clear as mud. I do feel bad for the team of editors who help me with putting together this column and whose work is blamed just as much as mine by this comment. It reminded me of a harsh response I got from a French born bilingual lawyer after my first attempt to syndicate my column. The last sentence of his letter was, “This underlines the necessity of obtaining qualified advice on specific individual circumstances, rather than relying upon “kitchen sink” solutions based upon irrelevant generalizations or incorrect assumptions”. The last paragraph of my reply to him stated, ” Our modern society has an ever increasing need for legal specialists. You are one of them, and you seem to serve your community with excellence. My readers learn that, more often than they first think, they need legal specialists. I do not have a problem with my column smelling of the kitchen sink if this is the price to pay in order to reach this goal.” This letter was sent during the month of November 1998 and its content is still true today.

A client seeking advice from a professional cannot ask a « stupid question » no matter how idiotic it seems to be. If there are questions left unanswered, my work has not been completed. This rule is even more pertinent when the client is a foreigner trying to understand what is going on in France. One client experienced a situation that synthesized all this quite well. A foreigner was selling a Parisian apartment and the presale contract stated that there was a kitchen and a very short list of furniture to be purchased as part of this transaction. To make a long and difficult story short, the French buyer threatened to cancel the closing and probably the sale altogether because the seller was not complying with the provisions of the contract. Indeed a few appliances had been left in the kitchen. The seller, exasperated, said at one point, “I am selling an apartment with a kitchen, these things are part of the kitchen by definition anyway.” It happens that legally speaking in France the kitchen is the room where you find the kitchen sink – nothing else – when the lodging is sold. So on the evening before the closing date I went to the apartment, removed the few appliances left, and put them on the sidewalk so that the specialized team from the city could pick them up. The next morning the sale went through very smoothly. So much was getting lost in translation!

Best regards,

QUESTION

PACS AND A WILL IN FRANCE

I am American and my partner is French. We recently purchased a new apartment in Paris and therefore we need to update our PACs paperwork to reflect this, and I am also creating a will with an attorney in the US. I need to French-ify (sp?) this document. Should it be done before or after the update of the PACS?

QUESTION

OWING TAXES AFTER MOVED OUT OF FRANCE

We lived in France from 2000 to 2003, leaving in March 2003. Before we left, we went to the Tax Office where an official figured our 2002 and 2003 income taxes. We submitted the forms and paid the taxes. Sometime in 2004, we received a notice saying we owed more money. I did not understand why and didn’t feel capable at the time of asking, so we ignored the notice. We received a few more notices, which we also did not answer. I’m feeling frustrated about this: we feel we went out of our way and assumed some financial hardship to pay in advance. What’s the best way to handle this situation? They say we owe around 300 €.