SIGNATURE METHOD · INTERNATIONAL TAX OPTIMIZATION
I like paying my taxes
The 3 Q + 1 O method: between confiscatory Western taxes and tax havens, is there a place to live? Four questions structure all tax optimization—legal, documented, transparent.
THE STARTING POINT
A method not a black box
Most taxpayers have never joined the resistance: disarmed against over-armed administrations, whose most dissuasive weapon remains tax knowledge. The 3 Q + 1 O method puts this weapon back in your hands—while always staying on the right side: optimize, never conceal.
Four questions, asked “on takeoff” (from the most concrete to the most abstract), each reveal a realm of tax opportunities. A single one can generate considerable savings. Combined, they reveal their full potential.
THE CORE OF THE METHOD
4 questions 4 optimization universes
Where to pay my taxes?
Residence & jurisdiction
The choice of place of taxation in the world. Double taxation treaties, tax residence, exit tax: the blue sky of international taxation.
Which tax to pay?
The choice of direct tax
Personal income tax, corporate tax, non-resident tax… For the same situation, the classification of the applicable tax radically changes the final burden.
Which income to receive?
Among the 4 categories of personal income tax
Real estate, movable property, professional, miscellaneous: each category follows its own rules, flat rates, and favorable regimes. Choosing the right category is already optimizing. “Taxable income consists of all net income, reduced by deductible expenses” – art. 6 CIR.
The 4 income categories of personal income tax
1
Real estate
Property and rent
2
Movable property
Capital, dividends, royalties
3
Professional
Activity, remuneration
4
Miscellaneous
Occasional income
Who bears the expenses?
Optimization through deductible expenses
You are only taxed on net income (art. 6 CIR). Company or individual: who bears the expense, which actual costs and flat rates are deductible? This is the everyday lever.
THE COMPLETE BOOKLET
Download the method - in 3 languages
The complete introduction to the 3 Q + 1 O method, 19 pages, by Christophe Boeraeve.
I like paying my taxes, because they are fair. Optimizing is not fraud: it is knowing your rights.
Real economic substance, de facto transparency, documentation: the three safeguards of any optimization I defend.
IS YOUR SITUATION INTERNATIONAL?
Let us apply the method to your case
A first appointment to identify your optimization universes, directly in my calendar.