How are company owners taxed?
Broadly speaking, the French Revenue looks through the company and taxes the underlying owners of the company direct. If the socit de personnes has its registered address (siege) in France it probably will be French resident under a relevant Double Tax Treaty. The shareholders or partners, whether or not French resident, will be taxed accordingly to their shares as a French resident. No tax agent is needed. This also applies if the partner is not an EU resident. The partner then is only taxed at 16% not 33.1/3%. This advantage should not be overlooked when structuring non-EU property investment into France.
