France has published Law No. 2025-139 in the Official Gazette on 17 February 2025, approving the ratification of the  protocol to the 2018 income and capital tax treaty with Luxembourg. The protocol was originally signed on 7 November

France has updated its list of participating and reportable jurisdictions under the Common Reporting Standard (CRS), effective from the 2024 tax year. The recent amendments include the addition of Armenia, Georgia, Moldova, and Ukraine to both

France has shifted the annual Common Reporting Standard (CRS) declaration deadline for financial institutions from 31 July to 15 July. The change, introduced by Decree No. 2025-149, was published in the Official Journal on 19 February 2025. The

France’s Finance Law 2025 has been published in the Official Gazette, introducing key measures, such as temporary taxes on high-income individuals and large corporations, revisions to the Pillar Two global minimum tax rules, and a new tax on share

The French lower house of parliament has approved the law to ratify the amending protocol to the 2018 income and capital tax treaty with Luxembourg on 13 February 2025. The protocol, signed on 7 November 2022, raises the time threshold for

The French tax authority has published new interest rates for determining the deductibility of interest payments to shareholders on 12 February 2025. The fiscal year-end period and the corresponding applicable rates are as follows: Fiscal