Showing posts with label Legal. Show all posts
Showing posts with label Legal. Show all posts

Monday, May 30, 2011

Midnight in a Literary Paris


Kiss on the River, Photo by Erica Simone

Your taste of life in Paris and France
ParlerParis.com
Monday, May 30, 2011
Paris, France



Dear Parler Paris Reader,

PART I
REPORTING ON LEGAL AND COMPLIANCE ISSUES FOR THE US EXPATRIATE

Attendance was strong Thursday night at the talk by Joel Nagel and Peter Zipper on the "Legal and Compliance Issues for the US Expatriate." Clearly Americans are concerned that their freedoms to live, work and invest outside of the U.S. will be taken away.

It's surprising how few people even know about the laws which were voted in March 2010 as part of the HIRE Act, as there's been very little even written about them. Ask your own tax attorney or accountant and you will see that even the best are still in the dark.

Many of you have asked us to record the session or provide a full account. Sorry to disappoint you, but neither is possible. For security and privacy reasons, a recording was not allowed during the event, nor will I attempt to 'replay' Nagel and Zipper's words for fear of misinterpretation. However, what I believe we all walked away with was the understanding that we can transfer money outside of the U.S. without fear of the withholding tax as long as the income has already been rightfully reported and tax has been paid on that money. We also learned how important it is to protect your assets and how one can use offshore banking to accomplish that -- not HIDE, but PROTECT what is rightfully yours.

We do know that the foreign banking industry is going to have a hard time complying with U.S. legislation and we are already seeing the results of some French banks who now don't want to spend the effort nor expense to cater to U.S. clients. How all this will play out is yet to be seen, but as of 2013, it will likely be more difficult to move your assets outside of the U.S. Purchasing property in France is certainly one way to effectively invest in euros while the U.S. dollar is weakening.

For those of you who would like personal advice, and who wish to begin a program now to protect your assets, I recommend you contact Joel Nagel and/or Peter Zipper:

Joel M. Nagel, Esquire,
Nagel & Associates, LLC
Peter A. Zipper
Caye International Bank, Ltd

PART II
MIDNIGHT IN A LITERARY PARIS

Yesterday afternoon I settled into a theater seat to see Woody Allen's latest film, Midnight in Paris. For fans of Woody Allen, such as myself (and who mostly seem to live outside the U.S.!), the film is one of his most charming, especially because it is backdropped by a romantic view of the City of Light...in the dark, in the rain, and in a variety of different epochs. No matter which point in time you are taken, the city manages to look just about the same, and both you as an observer and the characters who experience the time travel, seamlessly move between them, thanks to a never-changing city.

The main character, a struggling, but romanticizing writer, is exactly like so many people I know who either visit Paris often or live here to fulfill their dreams of walking the same walks, sitting in the same cafés, socializing at the same party venues as famous Americans in Paris of the past...F. Scott and Zelda Fitzgerald, Ernest Hemingway, Cole Porter, Pablo Picasso, Gertrude Stein and many others. Allen's view of Paris in the past brought me full circle to the present, where in 2011, we are surrounding by so many of our own future Paris-based American-born celebrities -- the authors, artists and philosophers who will be the next generation's idols: Diane Johnson, David Sedaris, Patricia Wells...and so many more. In another 50 years, these creative souls will be revered and idolized as were their forebears. If Woody Allen is still alive, he may be immortalizing them, too!

In the coming weeks, many of our own idols will be offering up their prosaic wisdom to all us observers and fans. I urge you to take advantage of the opportunity to see Paris in the present...so as not to long for "a 'golden past' [that] is a recurring theme of any time period, as some prefer to be nostalgic about a romanticized past rather than accepting the messy present and uncertain future." (Wikipedia.com) Mark your calendars:

***MURDER IN PASSY!...BY CARA BLACK

PAN Writer Series (Paris Alumni Network)
Tuesday, June 7, 2011
6:30 - 8:30 p.m.
Award-winning author of murder mysteries, Cara Black is best known for her Aimée Léduc mystery novels featuring a female private investigator based in Paris. Listed in "Great Women Mystery Writers," Cara will talk about her latest novel, "Murder in Passy." Join us for a glass of wine and a thrilling discussion!
RSVP to Laurel Zuckerman at pariswritersnews@gmail.com

"Murder in Passy" -- an Aimée Leduc Investigation in Paris
Saturday June 11, 2011
2 p.m.
Red Wheelbarrow Bookstore
22 Rue St Paul
75004 Paris
01 48 04 75 08
Métro - Saint Paul

***MEET AND GREET AUTHOR DAVID DOWNIE AT THE VILLAGE VOICE BOOKSHOP
Tuesday, June 7th,
7 p.m. to 9 p.m.
Village Voice bookshop
6 rue Princesse
75006 Paris

***A NIGHT AT THE MOVIES WITH JUDITH MERIANS
"Psycho"
Tuesday, June 7, 2011
7:30 p.m.
The American Library in Paris
10, rue du Général Camou
75007 Paris
Judith Merians will explain why films require their own creative conventions and how filmmakers employ visual and aural techniques to enhance and deepen the tale with as few words as possible. And to add to the enjoyment Judith will fill you in on some of the behind-the-scenes history of the evening's film. No RSVP required, just drop on in and join us for a Night at the Movies. Find out how Alfred Hitchcock, the master of suspense, manipulated the emotions of the audience and created a voyeuristic experience for the viewers. The 1960 film Psycho is considered one of Hitchcock's best films in which he created unforgettable characters and scenes. Are you still afraid to take a shower when you're home alone? Blame Hitchcock.

***CECILIA WOLOCH AND HEATHER HARTLEY PRESENT...
12 Young Poets from the University of Southern California
Plus readings by Cecilia Woloch and Heather Hartley
Free and open to the public!
Friday, June 10, 2011
7 p.m.
Shakespeare & Company
37 rue de la Bûcherie
75005 Paris
01 43 25 40 93
Metro: St. Michel
Poets: Cordelia Arterian, Kelly Baron, Matthew Cruz, Corinne DeWitt, Jessica Eller, Sophia Kang, Bryan King, Rose O'Sullivan, Andrew Ramirez, Diana Rosenberger, Diana Vaden, Lesley Wasserman
Come hear the poems written by these exciting new poets during the month-long “The Poet in Paris” course led by Cecilia Woloch for the University of Southern California.

A la prochaine...
Adrian Leeds
Editor, Parler Paris

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P.S.
Take special note that our guest speaker at Parler Paris Après Midi June 14th will be Karen Henrich, author of "Practical Paris" and publisher of Tap Books...who will talking about how to get your work published and read by thousands, perhaps millions in today's digital world. Visit parlerparis/apresmidi.html for more information.

Wednesday, May 4, 2011

In the Dark About the Capital Controls Act? Not Anymore...


Eiffel Tower by Erica Simone for Parler Paris
Photo by Erica Simone

Your taste of life in Paris and France
ParlerParis.com
Wednesday, May 4, 2011
Paris, France




Capital Controls Act, www.cfr.org/, Parler ParisDear Parler Paris Reader,

More than a year ago (March 2010), U.S. President Obama signed into law a jobs bill designed to spur hiring and help small business owners, known as the HIRE Act.

Americans love that rhetoric...who wouldn't?, but buried in the HIRE Act (Hiring Incentives to Restore Employment Act) was something that really scares me. It's called the Capital Controls Act. No one has paid much attention to it, but this new law which goes into affect in 2013, will seriously affect all of us who live, work or do business outside of the United States and it's something all of you need to know about.

This new U.S. Federal restriction is on any foreign holdings which exceed the amount of $50,000 and "leaves the door open" for a new 30% transaction or ‘holdings’ tax to be enforced by the IRS. No doubt, the Capital Controls Act will increase the difficulty and expense of moving money outside the U.S.

There are lots of reasons the U.S. government is nervous enough to consider such regulations, which I make no judgment on -- I will leave that to others who are more financially and economically savvy, but these restrictions on freedoms we Americans think we have is what encourages a second look. If you purchase a property outside the U.S. (like here in Paris, for instance), do business with foreign companies (purchase foreign products you sell or need to manufacture your goods) or simply wish to invest in foreign currencies (that are a whole lots stronger than our weakening dollar), you're in for a potentially big expense.

I've asked my accountants and tax advisors for more information about the Capital Controls Act and none of them seemed to be able to understand it fully. You can read articles like:

And you can read the official summary of the bill below (or scroll past it to learn more)...

OFFICIAL SUMMARY

3/18/2010--Public Law. Hiring Incentives to Restore Employment Act - Title I: Incentives for Hiring and Retaining Unemployed Workers -

(Sec. 101) Amends the Internal Revenue Code to:
(1) exempt for-profit and nonprofit employers, including public institutions of higher education, from social security and railroad retirement taxes in 2010 (except for the first calendar quarter of such year) for new employees who are hired after February 3, 2010, and before January 1, 2011, and who certify that they have not worked more than 40 hours during the last 60 days; and
(2) allow an increase in the general business tax credit for the retention of such employees for at least one year at specified wage levels. Prohibits any carry back of unused business tax credit amounts. Appropriates to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund under title II of the Social Security Act amounts necessary to cover any reduction in revenues resulting from the tax exemptions provided by this Act. Requires the Secretary of the Treasury to pay to U.S. possessions, including the Commonwealths of Puerto Rico and the Northern Mariana Islands, an amount equal to the loss to such possessions resulting from this tax exemption. Title II: Expensing -

(Sec. 201) Increases to $250,000 the expensing allowance for depreciable business assets. Title III: Qualified Tax Credit Bonds -

(Sec. 301) Allows a refundable tax credit to issuers of specified tax credit bonds. Defines "specified tax credit bond" as a new clean renewable energy bond, a qualified energy conservation bond, a qualified zone academy bond, or a qualified school construction bond. Title IV: Extension of Current Surface Transportation Program - Surface Transportation Extension Act of 2010 - Subtitle A: Federal-Aid Highways -

(Sec. 411) Continues in effect until December 31, 2010, the requirements, authorities, conditions, eligibilities, limitations, and other provisions authorized by specified federal transportation law. Authorizes appropriations out of the Highway Trust Fund (HTF) (other than the Mass Transit Account) for FY2010 and the period of October 1 - December 31, 2010 (first quarter of FY2011), for the federal-aid highway, surface transportation research, and transportation planning programs under the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), with a limit on obligational authority for the programs equal to the total authorized for such programs for FY2009 (although only one-quarter of such total for the first quarter of FY2011). Extends the allocation of certain transportation program funds to:
(1) states for specific programs, including the Interstate and National Highway System program, the Congestion Mitigation and Air Quality Improvement program, the highway safety improvement program, the Surface Transportation program, and the Highway Bridge program; and
(2) the territories or Puerto Rico. Extends the authorization of appropriations for certain transportation research programs under title V: Research of SAFETEA-LU at FY2009 funding levels.

(Sec. 412) Extends the authorization of appropriations for FY2010 and the first quarter of FY2011 for federal-aid highway program administrative expenses.

(Sec. 413) Directs the Secretary of Transportation to restore certain rescinded transportation program funds to the states and to the programs from which they were rescinded. Authorizes appropriations for such programs for FY2010.

(Sec. 414) Directs the Secretary, in reconciliation, to reduce the amount of funds allocated for a transportation program, project, or activity under this title by amounts allocated pursuant to the Continuing Appropriations Resolution, 2010. Subtitle B: National Highway Traffic Safety Administration, Federal Motor Carrier Safety Administration, and Additional Programs -

(Sec. 421) Amends SAFETEA-LU to extend through December 31, 2010, the authorization of appropriations for National Highway Traffic Safety Administration (NHTSA) safety programs, including:
(1) highway safety research and development;
(2) the occupant protection incentive grant program;
(3) the safety belt performance grant program;
(4) state traffic safety information system improvements;
(5) the alcohol-impaired driving countermeasures incentive grant program;
(6) the National Driver Register;
(7) the high visibility enforcement program;
(8) motorcyclist safety;
(9) the child safety and child booster seat safety incentive grant program; and
(10) NHTSA administrative expenses. Authorizes appropriations through FY2011 for:
(1) drug-impaired driving enforcement; and
(2) older driver safety and law enforcement training.

(Sec. 422) Extends through December 31, 2010, the authorization of appropriations for Federal Motor Carrier Safety Administration (FMCSA) programs, including:
(1) motor carrier safety grants;
(2) FMCSA administrative expenses;
(3) commercial driver's license program improvement grants;
(4) border enforcement grants;
(5) performance and registration information system management grants;
(6) commercial vehicle information systems and networks deployment grants;
(7) safety data improvement grants;
(8) a set-aside for high priority activities that improve commercial motor vehicle safety and compliance with commercial motor vehicle safety regulations;
(9) a set-aside for new entrant motor carrier audit grants;
(10) commercial driver's license information system modernization;
(11) FMCSA and NHTSA outreach and education;
(12) the commercial motor vehicle operators grant program;
(13) the FMCSA's Motor Carrier Safety Advisory Committee; and
(14) the working group for development of practices and procedures to enhance federal-state relations.

(Sec. 423) Extends through December 31, 2010, the funding for hazardous materials (hazmat) research projects. Amends the Dingell-Johnson Sport Fish Restoration Act to extend through December 31, 2010, the authorization of appropriations, and the current requirements for their distribution, for fish restoration and management projects. Extends the set-aside for administrative expenses for carrying out such projects. Subtitle C: Public Transportation Programs -

(Sec. 431) Extends through December 31, 2010, the allocation of capital investment grant funds for federal transit programs, including the metropolitan planning program and the state planning and research program.

(Sec. 432) Extends the authority of the Secretary of Transportation to award urbanized area formula grants to finance the operating cost of equipment and facilities for use in public transportation in an urbanized area with a population of at least 200,000.

(Sec. 433) Allocates amounts for formula and bus grants and capital investment grants for:
(1) certain new fixed guideway capital projects;
(2) new fixed guideway ferry systems and extension projects in Alaska and Hawaii;
(3) payments to the Denali Commission for docks, waterfront development projects, and related transportation infrastructure;
(4) ferry boats or ferry terminal facilities;
(5) a set-aside for the national fuel cell bus technology development program;
(6) projects in non-urbanized areas;
(7) intermodal terminal projects; and
(8) bus testing.

(Sec. 434) Extends through December 31, 2010, the apportionments of:
(1) non-urbanized area formula grants for public transportation on Indian reservations; and
(2) capital investment grant funds for certain fixed guideway modernization projects.

(Sec. 436) Extends through December 31, 2010, the authorization appropriations from the HTF Mass Transit Account for:
(1) formula and bus grant projects, including allocations for specified projects;
(2) capital investment grants;
(3) transit research, including allocations for transit cooperative research programs, the National Transit Institute, the university centers program, transportation projects to comply with the Americans with Disabilities Act of 1990, the National Technical Assistance Center for senior transportation, and national research programs; and
(4) administration expenses.

(Sec. 437) Extends through December 31, 2010, certain SAFETEA-LU programs, including:
(1) the contracted paratransit pilot program;
(2) the public-private partnership pilot program;
(3) project authorizations for final design and construction and preliminary engineering of specified fixed guideway projects; and
(4) the elderly individuals and individuals with disabilities pilot program. Increases the obligation ceiling of amounts made available from the HTF Mass Transit Account. Extends through December 31, 2010, certain allocations for national research and technology programs. Subtitle D: Revenue Provisions -

(Sec. 441) Amends the Internal Revenue Code to repeal provisions requiring obligations in the HTF to be U.S. obligations that are not interest-bearing.

(Sec. 442) Appropriates specified amounts as foregone interest to the Highway Account and the Mass Transit Account in the HTF.

(Sec. 443) Allows amounts appropriated to the HTF to remain available without fiscal year limitation.

(Sec. 444) Repeals requirements for payments from the HTF to the Treasury for:
(1) certain amounts paid before July 1, 2012, relating to gasoline used on farms, gasoline used for certain non-highway purposes or by local transit systems, and fuels not used for taxable purposes; and
(2) specified credits allowed for certain uses of fuel before October 1, 2011.

(Sec. 445) Extends through 2010 authorities for expenditures from the Highway Account and the Mass Transit Account.

(Sec. 446) Amends the Safe, Accountable, Flexible, Efficient Transportation Equity Act: Legacy for Users to set forth obligation limitations in the Highway Category and the Mass Transit Category through December 31, 2010. Prohibits any budget adjustment in the federal-aid highway program in FY2010 or FY2011. Subtitle E: Disadvantaged Business Enterprises -

(Sec. 451) Requires at least 10% of federal-aid highway, public transportation, and transportation research program funds under SAFETEA-LU and highway safety research and development program funds to be expended through small business concerns owned and controlled by socially and economically disadvantaged individuals (disadvantaged business enterprises). Requires states to:
(1) compile a list of small business concerns annually; and
(2) notify the Secretary of Transportation of the percentage of such concerns that are controlled by women, by socially and economically disadvantaged individuals (other than women), and by individuals who are women and socially and economically disadvantaged. Requires the Secretary to establish minimum uniform criteria for state governments to use in certifying a small business concern as a disadvantaged business enterprise. Title V: Offset Provisions - Subtitle A: Foreign Account Tax Compliance - Part I: Increased Disclosure of Beneficial Owners -

(Sec. 501) Amends the Internal Revenue Code to revise and add reporting and other requirements relating to income from assets held abroad, including by:
(1) requiring foreign financial and non-financial institutions to withhold 30% of payments made to such institutions by U.S. individuals unless such institutions agree to disclose the identity of such individuals and report on their bank transactions; and
(2) denying a tax deduction for interest on non-registered bonds issued outside the United States. Part II: Under Reporting With Respect to Foreign Assets -

(Sec. 511) Requires any individual who holds more than $50,000 in a depository or custodial account maintained by a foreign financial institution to report on any such account.

(Sec. 512) Imposes an enhanced tax penalty for underpayments attributable to undisclosed foreign financial assets.

(Sec. 513) Extends the limitation period for assessment of underpayments with respect to assets held outside the United States.Part III: Other Disclosure Provisions -

(Sec. 521) Requires U.S. shareholders of a passive foreign investment company to file annual informational returns.

(Sec. 522) Allows the Secretary of the Treasury to require certain financial institutions to file returns related to withholding on transactions involving foreign persons on magnetic media (currently, electronic filing is required only for taxpayers filing at least 250 returns).Part IV: Provisions Related to Foreign Trusts -

(Sec. 531) Deems a foreign trust as having a U.S. beneficiary if such beneficiary's interest in the trust is contingent on a future event or such beneficiary directly or indirectly transfers property to such trust or uses trust property without paying compensation to the trust. Imposes reporting requirements on owners of foreign trusts and sets forth tax penalties for failure to report on transfers to and distributions from such trusts.Part V: Substitute Dividends and Dividend Equivalent Payments Received by Foreign Persons Treated as Dividends -

(Sec. 541) Treats a dividend equivalent payment as a dividend from a source within the United States for purposes of taxation of income from foreign sources and tax withholding rules applicable to foreign persons. Subtitle B: Delay in Application of Worldwide Allocation of Interest -

(Sec. 551) Delays until 2021 the application of special rules for the worldwide allocation of interest for purposes of computing the limitation on the foreign tax credit. Subtitle C: Budgetary Provisions

(Sec. 561) Increases the required estimated tax payments for corporations with assets of not less than $1 billion in specified calendar quarters.

(Sec. 562) Provides criteria for compliance with the Statutory Pay-As-You-Go Act of 2010.

But we're going to give you an opportunity to hear from experts who can really speak about it intelligently and help us all understand how this will affect us and what we can to maneuver around it (by getting your money out sooner, perhaps?)!

On Thursday, May 26th, Joel M. Nagel, Esquire, founder and managing partner of the international law firm of Nagel & Associates, LLC, Pittsburgh, and Peter A. Zipper, President of Caye International Bank, Ltd, Belize, will be here in Paris to speak exclusively to our readers on the "Legal and Compliance Issues for the US Expatriate."

Joel and Peter, on behalf of Parler Paris and with you, will examine the legal and compliance issues associated with the new HIRE Act as well as FBAR (Foreign Bank and Financial Accounts) reporting. They will look at U.S. interests in Foreign Trusts, Corporations, Foundations, Insurance Products and Foreign Bank Accounts and will discuss how the new rules will affect ownership of foreign real estate and precious metals. Finally we will analyze how foreign residency and citizenship impact these issues for U.S. citizens living and working abroad.

This will take place on Thursday, May 26th, from 6 to 8 p.m. at La Pierre du Marais (corner of rue des Archives and rue de Bretagne, 3rd). Seating is limited, so please reserve to ensure your place.

Parler Paris and Caye International Bank Present:

"Legal and Compliance Issues
for the US Expatriate"

Presented by...

Joel M. Nagel, Nagel & Associates, for Parler ParisPeter A. Zipper, Caye International Bank, Belize
Joel M. Nagel, Esquire,
Founder and managing partner of
Nagel & Associates, LLC,
Pittsburgh

Peter A. Zipper
President of
Caye International Bank, Ltd,
Belize

Thursday, May 26th, 2011
6 p.m. to 8 p.m

Upstairs at La Pierre du Marais
On the corner of rue des Archives and rue de Bretagne, 3rd
Métro Lines 9, 3 et 11, stations Temple, République or Arts et Métiers
See Map Here

Limited Seating, entry is free, 1 drink minimum. Please reserve your seat by emailingzing@adrianleeds.com

For complete information about the event, to reserve your place, as well as more complete information about Joel Nagel and Peter Zipper, click here:frenchpropertyconference.com

Adrian LeedsA la prochaine...
Adrian Leeds
Editor, Parler Paris
(photo by Pamela Shandel)

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P.S. Don't miss this coming Parler Paris Après Midi Tuesday, May 10th, 3 to 5 p.m., when single, happy, Angeleno/Parisian Judith Merians, business executive and attorney for Hollywood studios, and film school professor discusses the story behind the top film of 2010 “The King’s Speech.” Visit parlerparis.com/apresmidi.html for more information.



L'Atelier de Vosges, Parler Paris ApartmentsP.P.S. Welcome "L'Atelier des Vosges" -- our newest luxury Parler Paris Apartments)! Just around the corner from the historic and prestigious Place des Vosges, this lovely and bright one-bedroom "pied-à-terre" with a private terrace has been completely renovated by Interior Architect Martine di Matteo to the highest standard of luxury...now for immediate vacation rental. Visitparlerparis/apartments/rentals/atelier.html for more information.


Wednesday, March 30, 2011

To Be Legal, Or Not to Be Legal, That is the Question


Jacques Chirac, Photo by Erica Simone


Your taste of life in Paris and France
ParlerParis.com
Wednesday, March 30, 2011
Paris, France

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Dear Parler Paris Reader,

A friend who has spent quite a bit of time in Paris over the years and who owns an apartment here has finally taken the plunge to make Paris her permanent residence. She wrote with such excitement:

"Paris, here I come. I found out that I can get a long stay visa and have it renewed every year without having to get a 'carte de séjour' or become a resident until I decide it's what I really want to do. I am so excited! Cannot wait to participate in Parisian life for real. XOXO, A."

Whoa! was my first reaction. The terms were confusing. "Long stay visa" = "Carte de Séjour." None of what she said made sense to me. In 'my time,' oh so many years ago, either you came for three months or less, applied for a carte de séjour ("visiteur") for one year or you stayed longer than three months, but illegally. Those were the options. The carte de séjour was annually renewable and basically bought you nothing except the right to reside in France legally. The truth was, if you stayed longer than three months, no one knew it or really cared...as long as you were not illegally working, not earning money in France and/or paying your French taxes.

When I questioned my friend further, she responded with:

"I talked to the consul himself. If I apply for a carte de séjour I become a resident in France, but I can't be a resident here , too. This, however, is a long term visitors visa which people get who want to live there six or seven months per year, but not be a resident. None of the people who advised me knew about this option, but I was pleasantly shocked to find out about it. XOXO, A."

That's when I contacted an immigration attorney, Ann Cary Dana, who has helped me tremendously in the past to get the full and accurate story. Ann explained:

Bonjour à toutes les deux,

This is recent (less than two years old), but not really new.

Since everyone is supposed to get a long-stay visa (I'll call this a VLS for short = a "visa long séjour") for stays in France of more than 90 days within a 180-day period, there has always been a need for visas for periods of 4 to 12 months.

The most common one was the 6-month visa, which was often issued to students coming for a semester or short course of study, or assignées coming to work for 4 to 6 months. The 6-month visa exempted the holder from the obligation to get a residence permit (for obvious reasons: the bureaucratic bottlenecks often resulted in your carte de séjour arriving when you were about ready to leave!).

So, what represents one of the few immigration law changes which have been favorable to foreigners for years, they have allowed certain categories of foreigners to reside for up to 12 months in France with only the VLS from the consulate, without having to go through the whole "carte de séjour" application procedure.

This kind of VLS, instead of being just an entry visa usable once and valid only 3 months, is valid 12 months and doubles as a carte de séjour (it carries all the same rights of a residence permit). In administrative jargon it is called a VLS-TS, a visa long séjour replacing or doubling as a titre de séjour (TS).

Attention! Only the following people can get one: students, visiteurs (not allowed to do any type of work, not even self-employment!), spouses of French nationals, foreigners sponsored by an employer to work in France and whose work permit application (submitted in France by the employer) has already been approved (before the file is sent to the consulate).

The nice thing is you don't have to decide when you apply for a visa whether you want to stay in France for more than a year or not. You come with the VSL-TS and if you decide you want to stay on, you go to the Préfecture during the last two months your VLS-TS is valid and apply for a carte de séjour.

This is definitely a GOOD THING because the carte de séjour application procedure has gotten worse and worse and more and more of a hassle over the years. Appointments for renewal are hard to get, they are often months in the future (after you permit has expired, through no fault of your own), the bureaucrats can be horrible to people (treat them all like "fraudeurs" -- I had a client say he felt so humiliated he felt sick to his stomach). I get so angry about how foreigners are treated -- if you want me to write a virulent article about it, I would be glad to, but I guess it might discourage people from coming!

So if A. only plans to reside in France for 6, 7, 8 or 9 months, the VLS-TS would fit her well, UNLESS she won't know how long she wants or needs to stay each time.

A few caveats or inconveniences:

- the VLS-TS will have fixed dates, so if all of a sudden you need to stay longer, you would have to overstay (which could show up via a stamp in your passport and jeopardize future applications) - there's no possibility to prolong your stay from within France. So, this is where a carte de séjour can be more convenient: you can come and go and stay whenever you wish;

- if you apply for a "visiteur" permit, the consulate will always need to see proof you can support yourself (for the 6 to 7 months you plan to stay, in advance!) and have private medical insurance valid in France;

- clearly, if you got a one-year VLS-TS over and over, year after year, they would say you no longer qualify and should get a carte de séjour.

Last point: Taxes!

I'm not a qualified tax expert, and neither is the French consulate!!! Do not take their word as the Bible truth about your tax situation. Immigration rules are distinct from international taxation rules.

The fact you have a carte de séjour in France is not IN ITSELF sufficient proof that you are a French tax resident! Many other aspects of your situation are taken into account to determine that. There's a whole France-US tax treaty with criteria determining whether a person with ties to both countries is a US or French tax resident. So see a tax specialist about that. What is true however is that if you have a one-year renewable carte de séjour allowing you to work, the Préfecture is not going to like it if you say at renewal time you have not filed French tax returns.

Ann Cary DANA
Cabinet d'Avocat
34 rue Henri Chevreau
75020 Paris
Tel: +33 (0)1 43 66 46 33
Fax: +33 (0) 1 43 66 94 28
mobile: +33 (0)6 74 84 49 57
email: acdana.avocat@orange.fr

Still, my take on it is that the truth remains that if you stay longer than three months, no one knows or really cares...as long as you are not illegally working, not earning money in France and/or paying your French taxes. And the question that remains is if you can sleep at night without worrying about that or not?

No matter what, I fully believe that professional advice is well worth the price, so if you are considering a move to France for longer than three months, I suggest you contact Ann or other authority who can pave the way for you clearly and smoothly, not to mention prepare you for the unfriendly bureaucrats you might encounter along the way (we all have stories to tell!).

A la prochaine...

Adrian Leeds
Editor, Parler Paris

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P.S. Don't forget, we have a new and exciting format at Parler Paris Après Midi! Join us this coming Tuesday, April 12th for a fun session with PSI Communications, then mark your calendar for our upcoming afternoons with Judith Merians, David Downie and Jeffrey Greene -- between now and the Summer. Visit parlerparis/apresmidi.html for more information.