Mauro MICHELINI
our trump card: french real estate taxation
Studio Mauro Michelini has always been at the forefront against tax evasion and avoidance.
« È una morale di guerra, non esiste solo una sua o una mia morale. La morale è multipla - ci sono persone che vanno a bombardare una città, e sono considerate degli eroi, e persone che sparano su un bersaglio determinato, che sono considerate dei criminali. Nel secondo caso, solo perché sconfitte » (Franco Piperno a Controcorrente, trasmissione di Sky Tg24) The freedom not to get vaccinated must be considered a human right. Enough with the dictatorship of the majority.

La “linea intransigente” (Goffman 1961) non era praticabile: opporsi era del tutto inutile, in quanto la dittatura esercitata dal centro si fondava sul potere di uccidere chiunque in qualsiasi momento. Un potere ed una violenza esercitati non da mostri, seppur presenti ma in piccoli numeri, ma da uomini comuni: i conformisti, infatti, prevalevano numericamente sui fanatici e sui sadici (Levi 1958).


Prima di acquistare dei beni immobili in Francia, esaminate a fondo le imposte sui beni immobili: Taxe foncière, Taxe d’habitation, Taxe sur les logements vacants, Cotisation foncière d’entreprise, (+++IR, prélèvements sociaux, IS, CRL…)…………..e soprattutto le imposte sulle donazioni e le successioni.

Senza dimenticare l’impôt sur la fortune immobilière (IFI).
STOP.
Ordine Dottori Commercialisti di Milano - Iscrizione numero : 1903
Ordre Experts-Comptables Marseille - Iscrizione numero : 100000547501
Diplomato Federale di Esperto Contabile (CH)
Traduttore in lingua Francese presso la Camera di Commercio Di Milano,
Monza Brianza e Lodi

Long-lasting commemorative plaque: in memory of President Sandro Pertini located on Place Wilson - Allée Sandro Pertini in Nice

This commemorative stele was deposited in memory of the President of the Italian Republic Sandro Pertini, who lived and worked in Nice during the period of fascism in Italy, before joining the Resistance in Italy and becoming one of the main commanders of the anti-fascist struggle and anti-Nazi on Italian territory.
The fact that it is deposited in French territory and that the star brings together both the Italian colors and the French colors, symbolizes the friendships that still endure between the two countries, although offended by their difference, during the deployment during World War II.

Italy-France

Company creation

Our steady approach enables us to identify the appropriate VAT, to create a branch and a foreign company. During this phase, clients are guided in fiscal matters as well as in legal, administrative and human resources matters.

concerning the fiscal of individuals

International taxation

Our office is able to offer the best solutions for tax residence for individuals resident in Italy or in France. Every day we apply conventional tax laws to the various criteria that exist in the laws of the various states concerning the tax residence of individuals.

in France for Italian clients

Real estate tax

Mauro Michelini’s office has decades of experience dealing with wealth tax for clients who own property as an individual or through the French ownership structures.

Mont Dolent, symbol of our firm

Dottore Commercialista, Expert-comptable, Commissaire aux comptes  Nice, Milan, Vintimiglia, Geneva

It is a mountain that is located
in the northern part of the Mont Blanc.

It represents the tripoint
between France, Italy and Switzerland.

Announcements

Cabinet Michelini makes itself available to present, on your behalf, the 2048-IMM declarations for real estate capital gains, declarations for the IFI (property tax), declarations for donations and declarations for inheritances

Last publications of our library

Esterovestizione con effetti sulla sede anche ai fini IVA

Eutekne.info 05.11.2025

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DRE Lombardia Sci_Interposizione nelle SCI

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DRE Lombardia Sci_Interposizione nelle SCI

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DRE Lombardia Sci_Interposizione nelle SCI

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IFI

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SCI et contrôle fiscal : pas de fast-checking !

SIC Hebdo n° 727

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Chambres d’hôtes et meublés de tourisme : pas de différence de traitement !

SIC Hebdo n° 727

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Modification des règles d’imposition des loueurs en meublés _ 2025

Direction générale des Finances publiques

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Obligations comptables des sociétés civiles immobilières (SCI)

Note technique du Conseil national de l’Ordre des experts-comptables (août 2025)

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Interpello all'Agenzia delle Entrate per reddito fondiario detenuto dalla Società italiana in quanto socia della SCI francese

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Interpello all'Agenzia delle Entrate per reddito fondiario detenuto dalla Società italiana in quanto socia della SCI francese

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IVIE: il fai da te non sempre va bene

  • IVIE: il fai da te non sempre va bene
  • Fiscalità immobiliare Francese per gli Italiani
  • Imposta patrimoniale
  • Circolare n. .28E del 2012 dell’AE. Estratto.
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Calcolo dell'IVIE

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LOI DE FINANCES 2025 - Réintégration des amortissements - LMNP et régime micro-BIC

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LOI DE FINANCES 2025 - Réintégration des amortissements - LMNP et régime micro-BIC

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LOI DE FINANCES 2025 - Réintégration des amortissements - LMNP et régime micro-BIC

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LOI DE FINANCES 2025 - Réintégration des amortissements - LMNP et régime micro-BIC

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Il denaro rientra nell’articolo 8 o 9 della Convenzione in materia di donazioni e successioni?

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Conferenza 23 Maggio 2019 - Chambre de Commerce italienne Nice et CNA Cuneo

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Assemblée Nationale - PROPOSITION DE LOI: instaurant un impôt plancher de 2 % sur le patrimoine des ultrariches

TEXTE ADOPTÉ n° 58

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