Investing in the United States: Florida's tax advantages (Fr)

Severine Gianese-Pittman

The most important incentive for foreign investment in the United States is the regime
United States tax.

There are also a large number of tax advantages in addition to the already favorable tax regime.
in Florida: the maximum tax rate is 39.6% for individuals and 35% for individuals
companies.

In addition, the Franco-American tax treaty provides for a particularly advantageous regime, thus
the enterprise of a contacting state is taxable only in that contracting state and the withholding rates at the
source of dividends are only 15% or even 5% if the recipient of the dividend holds
10% of the voting rights of an American distributing company or 10% of the capital of a distributing company
French.

Florida has many advantages:

- There is no double taxation at federal and federal level:

Indeed, at the state level, there is no tax on the income of individuals or
companies, with the exception of "corporations" and some other legal forms of company.

As regards the latter, the levy remains particularly low, since it amounts to 5.5% of the
returned.

– Il n’existe pas davantage d’impôt sur les stocks et l’impôt sur les sociétés est calcule sur le bénéfice net de la “corporation”

that is to say the equivalent of our limited liability companies and exceptionally, that of certain LLPs (known as SARLs in France.)

With regard to the French tax system, Florida thus has many tax advantages not only
with regard to the French tax system but also compared to other American states.

A certain number of taxes relate more specifically to individuals:

- This is income tax, the intangible tax

which is a Florida state tax on everything that is not material, but whose value derives from what this property represents (for example stock stocks); any business is subject to the intangible tax for for every 1000 dollars, the assets concerned are subject to a corresponding tax of 2 dollars.

Local authorities, counts, municipalities, school districts also collect the tangible tax which
covers all material goods and the value of the property on the previous January 1.

- Finally, the sales tax specific to the federal state is the American equivalent of VAT

It relates to the total price of all sales; the rate is 6% on sales and rentals of goods and on the price of goods introduced and used in Florida, and 7% on sales of services in the energy and telecommunications.