France: Tax authorities issue second guidance on Pillar 2 global minimum tax

France finally passed its 2026 budget on 2 February 2026 after two no-confidence motions failed, allowing Prime Minister Sebastien Lecornu’s minority government to survive and bringing a measure of political stability. The prolonged

The French tax authorities have published updated interest rates (BOI-BIC-CHG-50-50-30), on 28 January 2026, that determine the deductibility of interest payments made by companies to their shareholders. In accordance with the provisions of the

France’s government survived two no-confidence votes on Tuesday 27 January 2026, after pushing through the expenditure part of the 2026 budget without a parliamentary vote. A motion from the hard-left France Unbowed, Greens, and Communists got

The French tax authorities have confirmed, on 21 January 2026, the automatic renewal of the special regime for calculating advance corporate income tax payments for companies whose profits consist entirely or partly of investment income. Under

The French government has published a list of the first 101 platforms approved for use under the country’s electronic invoicing (e-invoicing) and electronic reporting reform. The list, issued on 16 January 2026 by the Directorate General of Public

French Prime Minister Sebastien Lecornu unveiled amendments to his draft 2026 budget on Friday 16 January 2026, aiming to secure support from the Socialist Party by raising income supplement benefit for low‑income workers, students, and