Congo, France to begin negotiations for income tax treaty
The Democratic Republic Congo and France are set to hold their first round of negotiations in Paris in early 2025. The Democratic Republic of Congo and France have agreed to begin negotiations for their first income tax treaty, according to a
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France consults VAT treatment of art, antiques
France has launched a public consultation on new VAT rules for art, antiques and collectibles ahead of a reduced 5.5% rate which is set to take effect on 1 January 2025. France’s tax authorities have launched a public consultation on new VAT
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France updates VAT guidelines for composite supplies
France updates VAT rules to clarify taxation of mixed goods and services. The French Tax Authorities issued new administrative guidelines regarding the VAT treatment of composite supplies in transactions involving a mix of goods and services on
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Cambodia, France resumes tax treaty negotiations
Cambodian and French officials met from 12–13 May 2025 to resume negotiations for an income tax treaty between the two nations. Earlier, officials from Cambodia and France conducted the third round of negotiations on 2 January 2025. If an
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France updates list of non-cooperative tax jurisdictions, removes Bahamas, Belize, Seychelles
France issued a decree on 18 April 2025, published in the Official Gazette on 7 May 2025, updating its list of non-cooperative states and territories (NCSTs), removing Bahamas, Belize, and Seychelles. The updated list now includes 13
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France delays VAT exemption threshold cut to 2026 after consultations
The French government has postponed the planned reduction of the domestic VAT exemption threshold for small businesses until 2026, following public consultations. The Finance Law for 2025 had originally set the new threshold at EUR 25,000 from 1
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Amending protocol between France and Luxembourg enters into force
France issued Decree No. 2025-382 in the Official Gazette on 28 April 2025, confirming that the amending protocol to the 2018 income and capital tax treaty between France and Luxembourg came into effect on 4 March 2025. Earlier, France published
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France: Tax Authorities issue ruling clarifying withholding tax on dividend arbitrage
France’s tax authorities issued Ruling No. BOI-RES-RPPM-000203 on 17 April 2025, clarifying domestic withholding tax rules on dividend arbitrage. The ruling, following amendments in the 2025 Finance Law, introduces a beneficial ownership
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France: Tax Authority issues guidance on new capital reduction tax for share buybacks
The French Tax Authority issued guidance on the declaration and payment procedures for the new tax on capital reductions involving share buybacks by certain companies on 11 April 2025. The tax must be reported and paid alongside the taxpayer’s
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France: Senate approves protocol to tax treaty with Switzerland
The French upper house of Parliament (Senate) approved a new law on 3 April 2025 to ratify a protocol that will update the existing tax treaty between France and Switzerland. This protocol, which was signed on 27 June 2023, is the fifth amendment
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France publishes Q1 2025 floating rate for shareholder loans
France’s Official Journal published the Q1 2025 average floating rate for bank loans with maturities over two years, set at 4.92% on 28 March 2025. This rate is used to determine the maximum deductible interest rate on loans from direct
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Peru advances tax treaty talks with Australia, France, Saudi Arabia, Singapore, UAE
The Peruvian Ministry of Economy and Finance announced that it is working to finalise tax treaty negotiations with Australia, France, Saudi Arabia, Singapore, and UAE on 20 March 2025. Peru has signed 10 agreements that provide a secure and
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France introduces reforms to UCITS legal framework
The French government has issued Ordinance No. 2025-230 on 12 March 2025, introducing reforms to the legal framework for UCITS (Organismes de placement collectif, OPC). The measure aims to modernise and simplify regulations governing these
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France postpones cut in VAT exemption threshold until June 2025
The French Ministry of Economy and Finance has announced that from 1 June 2025, a standard VAT exemption threshold of EUR 25,000 in turnover will apply to all businesses, replacing the current EUR 27,500 threshold. Sector-specific thresholds for
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France ratifies protocol to 2018 tax treaty with Luxembourg
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
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France publishes updated list of participating and reportable jurisdictions for CRS purposes
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
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France advances CRS declaration deadline
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
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France gazettes Finance Law 2025
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
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