French Overseas Taxation
The overseas territories consist of 12 regions: Guadeloupe, Guyana, Martinique, R茅union, Mayotte, New Caledonia, French Polynesia, Saint-Barth茅lemy, Saint-Martin, Saint-Pierre and Miquelon, the French Southern and Antarctic Lands, and the Wallis and Futuna Islands.
Each of these territories has its specificities within French tax law, which necessarily affects, first and foremost, the overseas taxpayers but also investors looking to undertake an investment project in the overseas territories.
