First of all, good luck - this can be a very successful and legal move!

As regards income tax, there is a special dual fiscality agreement between France and the UK in that your dividend and any other income (eg from work or savings accounts) is paid gross. You then add this figure to your French income tax and pay on the total sum.

You need to find a UK accountant who is a member of the UK 200 group, as they specialise in this, and can advise you who their French counterpart would be in the region you will be living in.

Secondly, French income tax is not an individual matter - you are classed as a 'foyer' or household - one part per adult and a half part per child under 16. I have found French tax offices very helpful to new foreigners (they don't think you're doing anything illegal as of right!) so do ask advice. Make sure you're not late with your tax return, as you are heavily penalised for being late.

The French tax year runs from 1 Jan to 31 Dec, so there are immediate complications with the UK tax calculations!! A good UK 200 group accountant and his French counterpart need to help you with this - especially for the first year. This actually saved us tax as they needed to help the local state IR office sort out our case!

The French do not run a PAY AS YOU EARN system, so you will need to keep money back for your tax bill (usually paid at the end of February) and certainly for the first year you will need to pay the lot at once. After your first declaration, you can apply for monthly payments which you would make by direct debit or for 3 payments in the year. NB You need to apply for these within a certain time window, and should take advice.

For PROPERTY, be aware that the buyer pays the seller's legal costs. You will need a competent NOTAIRE, who basically takes on the rôle of solicitor. Try asking the local Mairie (town hall) whom they would recommend - or any ex pats in the area in which you will be settling. Renting is much more common here than in the UK, and I would suggest that you consider renting in the first place so that you can find your feet before you tackle house buying.

Your UK 200 accountant may be able to recommend suitable solicitors for business law etc, or you could contact the CCI (Chambre de Commerce et d'Industrie)(Chamber of Commerce) and the Chambre des Metiers (Chamber of Trade - NOT trade unions!!) in your nearest big town. Be advised that starting up one's own business in France (even for the French) is a very expensive matter, and needs a lot of legal information. It can be done, but there are no overnight fortunes to be made!!

It pays to take your time and research who the professionals are before you start .... and there will be a substantial outlay required before you can trade legally.

Good luck!

Thank you very much for the information, very helpful!