In accordance with the French tax code, the wealth tax reduction can be claimed by non-residents who are subject to wealth tax on assets they hold in France.
With regard to the income tax, however, the non-residents can as a general rule deduct no charges from their general income. Yet, the French tax authorities accept to consider the foreign tax payers that receive 75% of their worldwide income from France the same way as the French tax residents. These tax payers can thus claim an income tax reduction based on their charitable gifts. Lire la suite