don't believe everything that is written in the newspapers, it's only for the super-rich :-) I think that France is one of the best place for authors (Ireland is the best one I think) Indeed there is a specific status for authors in France and tax rate is much better that if it was a salary. So actually I'm considered as an software author in France because I sell nothing, I just give to Apple the right to sell my apps and they gave me royalties. I don't even own a company.