October 2024
You boys are surprised to see me
Never thought I’d get out of jail
Took eight long years to spring me
And two hours to ride the rail
Took only 30 minutes to find you
Asking every snake slithering in the street
“Where’s the man with the golden tattoo?
The man who let me take the heat?”
… You’re surprised in your neon lair
By the power underneath despair
… Power underneath
Power underneath
Power underneath despair
Power underneath
There’s a power underneath despair
Power underneath despair
… Power underneath
There’s a power underneath despair
Yeah, the power underneath despair
Power underneath
There’s a power underneath despair
Power underneath despair
… In solitary for two still years
Thought of you 60 times an hour
Fighting madness and fighting despair
Digging the hidden power
Thought about you in the yard
When your punk slipped me the blade
Thought about you in the hospital ward
When I gave it back to him in trade
… And my smile is the last sight you’ll see
As you feel the power from inside of me
… Power underneath
Power underneath
There’s a power underneath despair
Power underneath
Power underneath
Power underneath despair
… Power underneath
There’s a power underneath
Power underneath despair
Power underneath
Power underneath
There’s a power underneath despair
… Power underneath
Power underneath
There’s a power underneath despair
Power underneath
Power underneath
Power underneath despair
… Power underneath
There’s a power underneath
Power underneath despair
Power underneath
There’s a power underneath
Power underneath despair
“Power Underneath Despair” is the third song on Heaven Forbid, Blue Öyster Cult’s 12th studio album. It was released on March 24th, 1998. John Shirley, an American science fiction and horror writer, penned the lyrics for most of the songs on the album, including “Power Underneath Despair.”
I discovered the American rock band Blue Öyster Cult when I entered high school, and I have listened to them ever since, owning a large number of their albums, especially the earlier ones. Their lyrics can be obscure, carrying a message. When they do a so-called love song, it is titled “(Don’t Fear) The Reaper.” At first sight, that should call their sanity into question. I used it as the title of my March 2020 issue when we were all locked in our homes, fearing death when we went outside.
In the past few days, many things have made me think along those lines. As I was growing up in a Catholic school, I heard this kind of message: “Hardship makes you stronger” and “God is testing you for a reason,” and I could go on for a long time. I always disliked the attitude that there is something good in suffering, that there is a reason for suffering. I have never found anything good in hardship, pain, suffering, or despair. A recent sermon at my church addressed this issue the right way, for once. I thanked the pastor afterward.
On the other hand, I have seen countless times that those who survive and overcome severe hardships have some mighty power and serenity in them. They do not show any of it off; it is within them. This is something totally different, as few people are capable of rebuilding their lives after having gone through such hardship. My heart bleeds for all those who are crushed and never get free of their trauma. I help many such people in my volunteer work.
There was also the realization that, after Democratic voters’ despair when President Biden was the candidate, a powerful momentum has been surging among those voters that does not seem to be stopping and is even growing. There was also the increasingly obvious realization that many Republican voters will react strongly if Donald Trump loses the election.
On a much smaller scale, immigrants face deep feelings of despair because, too often, it seems to them that nothing is going right. It is known that adapting to a new country is an excruciating process. Many manage to overcome those difficult moments because their heart is full of enthusiasm and they love the new country, new life, and so on. Some are crushed and move back to their country of origin, licking their wounds for a long time as the cuts are deep. Others get through the first years OK – and yes, it can take five years or more to reasonably adapt and feel part of the new country, the new culture, to be really ready for this new life. Sometimes, in casual conversation, a wound becomes visible for a split second. We should not fool ourselves: the wounds are there, we learn to live with them, and some of them make us better people.
Power underneath despair should be acknowledged for what it is: for a few, it is a fact of life. For most, it is a tormenting experience. Some people manage to gain exceptional strength this way. The real truth comes when they tell me about their inner souls and acknowledge that if they had had the choice, they would have preferred not to go through the trauma. This puts a lot of things in perspective.
THE 1960 AND 2024 ELECTIONS
I have been thinking of the John F. Kennedy presidential campaign. He was successful, becoming the 35th US president – but he won the popular vote by only a thin margin against Richard Nixon: 49.72% versus 49.55%. Much of the media had argued that he could not become president because as a Catholic he would obey the pope, which would compromise the independence of the USA. This hate campaign was vicious and personal, intended to destroy any chance that he would be elected. Having studied this campaign and this election, I could add many more details.
Today, however, I am interested in a different topic related to JFK’s campaign and presidency. He managed to galvanize people, creating a popular momentum that grew continuously. When he won, the country felt a new era had started. Of course, evaluating his presidency and that of Lyndon B. Johnson, which followed it, is highly subjective given their breakthroughs, losses, and failures. This era ended with the election of Richard M. Nixon in 1968. I believe the USA as a country radically changed during the eight years of JFK and LBJ. The momentum ignited during JFK’s presidential campaign pretty much lasted for a decade.
I am intrigued, surprised, and impressed by the ever-growing popular momentum of Kamala D. Harris’s campaign. If she wins the election – which, of course, will be uncertain until the definitive results are certified – will this momentum continue past her inauguration? I believe one needs to go back to the 1960 election to see a similar momentum. Many are comparing it to the campaign of Barack H. Obama and identifying resemblances, although that is not the aspect that interests me.
These thoughts are not meant to imply anything regarding my political views about any of these people. I just wonder if the election that will take place in a little over a month will lead to changes similar to those of the 1960s if Kamala Harris wins.
SHOULD FOREIGNERS WORRY ABOUT THE NEW FRENCH GOVERNMENT?
A reader sent me the following excerpt from a Guardian article of 5 September reporting the appointment of Michel Barnier as French prime minister:
“In 2021 [Barnier] stunned observers by lurching significantly to the right and hardening his stance on immigration and security as part of an unsuccessful attempt to become a presidential candidate against Macron the following year.
“At the time, Barnier claimed that unregulated immigration from outside the EU was weakening France’s sense of identity. He believed the UK’s vote to leave the EU showed the dangers of allowing societal divisions to fester.
“Shocking many in Brussels, he called for a French moratorium of three to five years for non-European immigrants, under which even family members joining immigrants would be stopped.”
I have several reactions to this.
Almost everybody wonders how long the Barnier government will last and even whether the cabinet can be sworn in. That uncertainty alone should put things in perspective for worried foreigners in France.
It is true that members of the far right would vote for such a provision, so it is not impossible. However, the French judicial system would strike it down as violating both the French and EU constitutions. So, I strongly doubt that such a measure will ever become law.
The sad reality, however, is that it would not take a new law to make regroupement familial (family reunification) more difficult. There are many requirements to meet before a legal immigrant can have the spouse and minor children move legally to France. Here are some of the most basic ones for a procedure done in Paris for a child:
1. The applicant must be married and not legally separated from the spouse.
2. The applicant must have lived in France legally for at least 18 months and hold a carte de séjour or carte de résident.
3. The minimum earned income must be equivalent to the French minimum wage (SMIC) for at least a year.
4. The lodging must be at least 32 square meters (just under 345 square feet), with two separate rooms so the child has some privacy.
As it only takes a change in the guidelines issued by the Ministry of Interior, it is always possible to tighten these requirements by, for instance, increasing the time spent legally in France to three years, limiting the types of carte de séjour allowing this procedure, demanding more than the SMIC, or adding 50 square feet to the lodging size. Doing so would drastically limit the number of foreigners able to move to France under this procedure.
When the government announces such an anti-immigrant policy, it is very rarely what will actually happen, and this is just to scare the immigrants and flatter a portion of the French electorate. Considering how politically conservative the new government is, the requirements may be made stricter for certain types of immigration status. But I cannot imagine the visiteur or passeport talent categories being affected, as these are generally not used by the type of immigrants such a government would go after.
WHO IS MICHEL BARNIER AND HOW LONG CAN HE LAST?
Many French people believe that President Emmanuel Macron violated the most basic democratic rule after the snap parliamentary elections that he called earlier this year. Ordinarily, the new prime minister comes from the party with the most representatives in the assembly, and this person then names the rest of the new government or cabinet. Macron’s refusal to follow this practice may be seen as corrupting French politics.
Michel Barnier, whom President Macron chose as prime minister, is instead from the party that won the fewest seats. In some countries, such a situation can happen when the major parties have tried and failed to form a cabinet from among the elected representatives. This politician, usually from a party that came in third or fourth by the number of deputies, is assumed to be centrist enough to build a coalition of representatives from both sides of the aisle that can secure enough votes to form a majority.
But in the current French situation, Macron refused to give a chance to either the largest party represented (actually a leftist coalition) or the second largest, the far right. Instead, he named someone he considered to be able to govern in difficult conditions without securing the support of anyone in the National Assembly.
In short, President Macron refused to accept the results of the election and acted as if he had the power to impose his will on the National Assembly.
THE ADMINISTRATION NOW WANTS THE FRENCH INCOME TAX STATEMENT
Until a few months ago, I had never heard of an American citizen renewing visiteur immigration status being asked to send the avis d’imposition sur le revenu – the document issued by the French tax office after worldwide income has been declared.
It used to be that the monthly French bank statements and proof of foreign means were the only documents asked for. My American clients would often send a Social Security statement or records from a retirement account, portfolio, or the like, which backed up the two essential elements of compliance with visiteur status.
The first of those requirements is residing in France, spending at least the equivalent of the French minimum wage (about 17,000€) per year, and having money credited to the French account from a personal account held in a foreign country.
The second is proof of sufficient assets to last another year, whether in savings, passive income, or retirement income.
Strictly speaking, when it comes to the immigration procedure, that is enough. Yet someone who claims to be a French resident is also a French fiscal resident. French law requires all French residents to declare their worldwide income. Thus, under strict application of the law, the prefecture or the Administration Numérique des Étrangers en France can rightfully ask for proof that this has been done – i.e., the avis d’imposition.
Those who think this is of no real consequence are wrong. I know many holders of visiteur cartes de séjour who are determined to never declare their income to France, regardless of their reasons. They regularly tell me that it would be a deal breaker if they had to declare to the French tax office. It will be interesting to see what happens if these people are given a choice between making the declaration or losing their carte de séjour.
So far, the only people I know of to whom this has happened live in the countryside; no one I am helping in Paris has been affected thus far. I will keep readers posted about this evolution, which might be game-changing for many.
SHIP STUDIO IS AVAILABLE FOR RENTAL STARTING JANUARY 1ST, 2025
The SHIP studio is currently available to rent on January 1st. The dedicated website for this studio details everything there is to know about it and my neighborhood, which is located in the 11th district, and the link is below. It has been months since I started working on the website. I do hope the studio will be occupied most of the year 2025; the rent stays the same, 1,400€, and it includes everything.
https://www.jeantaquet.com/home-in-paris
OFFICE CLOSED FOR CHRISTMAS VACATION
The office will close for three weeks over the Christmas holidays, starting on Friday, December 13th in the evening and reopening on the morning of Monday, January 6th. As always, I will be reachable by email for emergencies and important matters. The service I offer of receiving mail for clients will continue while the office is closed. Of course, Sarah or I will honor prefecture meetings already scheduled, as well as a couple of other engagements.
Best regards,
QUESTION
HAVING A FRENCH WILL AND ASSETS IN THE USA
Would you be able to advise my French wife (US non-resident alien) and me (US and French citizen) on estate tax issues for both the US and France so we have our estate in order with regards to both tax regimes? We reside in France. We recently worked with a French notaire for our French assets, but I’m a bit concerned about my US assets (retirement accounts, a joint mutual fund account, a partnership in a couple of businesses, and two pieces of property held in a family trust) in the event I predecease my wife. We have only a French will at this time, as we were advised by the notaire not to have another US will.
ANSWER
Your question raises several issues.
1 – What is a notaire?
Yes, you are paying this professional, but a notaire’s first mission is to protect the interests of France as they understand them. Their second one is to collect taxes, and only after that will they advise you on taking your personal interests into account – provided they do not conflict with the interests of the state.
I never criticize notaires as such because their missions are extremely specific. At the same time, I often advise my clients to change notaires, usually to one of the ones I work with, as that way, I can better explain the situation and find solutions that take both parties’ interests into account in a more balanced way.
Your notaire did not do much to explain the consequences of an international estate and the specificities of an estate in the USA. There are the applicable laws and what local professionals can handle, as they may not know the international ramifications of the situation (this happens in both countries).
2 –French wills and the Apostille Convention
Since you are a French legal and fiscal resident, your estate will be governed by French law, especially since you have a French will. Furthermore, the 1961 Apostille Convention, drafted at the Hague Conference on Private International Law, clearly and unambiguously states that a legal French will has legal value in the USA as long as it bears a Hague apostille. But I should clarify that, while French wills are often handwritten, it is nearly impossible to get any US organization to accept one, even with a Hague apostille and an official notarized translation. This has less to do with the law than with practical life experience and the risk of a probate procedure with international complications. So your notaire is right but since your French will is handwritten, you might consider a better way to address the issue.
3 – Taxation of your French estate
The notaire’s statement and my explanation above mean that your French will and, therefore, your French estate cover everything in the USA that is part of the estate. Nevertheless, a huge amount of work needs to be done regarding US assets, contracts, investments, and so on to distinguish between what goes in the estate and what stays out. Regarding taxation, there is none between spouses, so if you die first, your wife owes nothing. If there are children, whether by blood or adoption, French estate law forbids disinheriting them. They will owe estate taxes amounting to about 20% of the total, very roughly.
4 – EU rules on international wills and estates
In 2012, the European Union passed a regulation allowing foreigners living in most EU countries to identify which laws they want applied to their estate. For example, the French will of an American living in France might say something like this:
“As an American citizen, I choose the law of California to be applied to my worldwide estate. My American will is with [lawyer’s name and address].”
Then the French notaire in charge of your estate – as you are a French resident – will work with the American lawyer to make sure your wishes are met. That way you limit the scope of what the French notairecan do on his or her own authority.
Now, to answer the specifics of your message:
As I am not a notaire, my entire focus is your best interest, as I hope you can now tell. As for the tax regime, as long as you reside in France, your estate will be taxed in France. Hence the only way to diminish taxation is to make sure your estate is as small as possible. Remember, the estate’s net worth is the value of all assets minus that of all debts. For example, a US retirement account usually has a named beneficiary; upon the holder’s death, it is not part of the estate unless no beneficiary is mentioned. Or take the joint mutual fund: only half belongs to you, and it might have a beneficiary clause that would similarly keep it out of the estate. Those are just a couple of examples. The American system is very different from the French one in that regard.
Also, this is important: The executor in France has little influence because the notaire is in charge. Yet someone close to the deceased needs to gather the information and documents to enable the notaire to define the estate. Working with the American lawyer would help greatly in making sure that certain financial products are not mentioned to the notaire.
That said, I have explained that this might not be the best solution for you.
QUESTION
LIMITS ON CHARGING TVA/VAT WHEN SELF-EMPLOYED
I registered my French business a couple of years ago. This year, in nine months, I made 34,541€ in sales as a consultant. Assuming all my clients pay me on time before the end of this year, I may be at a level where I need to charge TVA. Can you advise me on the level of turnover declared that requires me to begin charging TVA?
ANSWER
This is a common question. People are always confused when they look into this matter for the first time. It used to be crystal clear: If one went over the limit, registration in the TVA/VAT system was mandatory. Today, the initial limit is 36,800€. However, the French administration decided that the mandatory method was unfair to people whose sales amount fluctuated from year to year. So, they came up with more complicated regulations, including a grace period, to help such people.
Today, only if your income falls between 36,800 € and 39,100 € for two years in a row will you be forced to enter the TVA/VAT system. While it is true that your 2024 turnover may fall within that so-called tolerance range, under the regulation, you would have to earn that much in both 2024 and 2025 for you to start charging TVA/VAT in January 2026.
If your 2024 sales amount is over 39,100 €, however, you will automatically be in the TVA/VAT system. In that case, if you think you are getting close to that amount, you could delay receiving a few payments to avoid having to change in 2024. This way, you can start fresh on January 1st, 2025, with the TVA/VAT information you need, i.e., mainly obtaining the numéro de TVA intracommunautaire.
DISCLAIMER
Please forward this message to all those who would be interested in its contents. The information contained in this newsletter is intended only as general information. I strongly urge readers to seek professional guidance concerning the legal and tax matters mentioned. This newsletter is intended as a general guide and is not to be taken as professional advice.
This Post Has 2 Comments
Hello there.
After a Master 2 and a titre de séjour RECE, I submited my dossier to change to Profession Libérale (on August 2023). My business is running from February 2023. I did 25,000 of CA on that year (2023), this year I estimate I’ll do at least 27,000 CA. During the process I’ve been given 4-5 récépissés with permission to do my activity. I’ve buyed an appartment on 2022 and a parking lot on 2024, paid my taxes, my dossier was very solid (I believe), but after 1 year and 2 months waiting for my titre de séjour I’m starting to wonder.
Why the hell they take so long and a decission has not been made? I live in Nice.
Do you think what is going on with the government is affecting me or could affect the delivery of a favorable decision? They asked me recently more URSSAF declarations. I sent them. All good, but still nothing. I’d love to have some advice on this.
Thanks very much.
A procedure lasting more than a year is not normal at all. I do not have enough information to identify where the problem is. If you are getting récépissés, this means that you are dealing with préfecture and not with the website “étrangers en France.” You should have started the procedure by asking for the right to operate your business, “profession libérale” should be with “démarches simplifiées” website. This is the only analysis I can do. Your business is strong, and your earnings comply with the requirements. Furthermore, you have provided new documents to them, so your file is definitely active.
The new government has nothing to do with this. It has not been sworn in yet.