2024 US-France Cross-Border Tax Planning Update with Delphine Parigi of DPZ Avocats

The Essential Tax Podcast with Mishkin Santa, Episode 13 In this episode of The Essential Tax Podcast, Mishkin Santa talks with Delphine Parigi, a tax lawyer and founder of DPZ Avocats, based in Nice, France. With a master’s degree in International Tax from La Sorbonne and business school HEC, Delphine brings over a decade of experience in advising international groups and high-net-worth individuals on cross-border tax matters. Her boutique firm specializes in assisting clients with French and international tax laws, particularly those facing U.S.-France tax complexities. Tune in for these key takeaways:  * The importance of pre-immigration tax planning for U.S. persons moving to France  * Common cross-border tax issues, such as double taxation on U.S. entities and trusts in France  * Navigating France's real estate tax regime, including the wealth tax and the use of SCI structures  * Understanding how the U.S.-France tax treaty now treats French social taxes (CSG, CRDS) as creditable for U.S. taxpayers  * France’s complex inheritance and gift tax system and planning strategies to reduce tax burdens Learn more about Delphine Parigi:  * Connect with Delphine on LinkedIn: https://www.linkedin.com/in/delphine-parigi  * Follow DPZ Avocats on LinkedIn: https://www.linkedin.com/company/dpz-avocats/posts  * Website: http://www.dpz-avocats.com  Resources:  * Delphine Parigi & DPZ Avocats: http://www.dpz-avocats.com/en/equipe.html  * Nexia International Network: https://nexia.com  * US-France FATCA Agreement: https://home.treasury.gov/system/files/131/BilateralAgreementUSFranceImplementFATCA.pdf  * US-France Income Tax Treaty: https://www.irs.gov/businesses/international-businesses/france-tax-treaty-documents  * US-France Estate Tax Treaty: https://franceintheus.org/IMG/pdf/french_us_estate_tax_treaty.pdf  * IRS Practice Unit on French Foreign Tax Credits: https://www.irs.gov/pub/fatca/int_practice_units/ftc_t_010_01_01.pdf *********************************** About The Essential Tax Podcast: In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that make your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas. Watch or listen to more episodes of The Essential Tax Podcast:  * https://www.youtube.com/@TheWolfGroupPC  * Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944  * Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf Connect and learn more from your host, Mishkin Santa:  * Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta  * Follow The Wolf Group, P.C. on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc  * Read Mishkin’s bio on Wolf Group, P.C.’s website: https://thewolfgroup.com/our-people/mishkin-santa