Tax authorities have confirmed that authorisation to use the special regime for calculating advance corporate income tax payments on investment income will be automatically renewed for subsequent fiscal years, eliminating the need for annual reapplication.
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 this regime, eligible companies may be authorised to calculate the amount of their advance payments based on the net amount of tax due for the previous fiscal year, after deduction of the tax credits attached to such income.
The measure is intended to simplify tax compliance for companies deriving income from investments.
And as a simplification measure, the authorisation granted by the tax administration for the benefit of this special regime for the current fiscal year is automatically renewed for subsequent fiscal years, removing the need for companies to reapply annually.
