France updates interest deduction reference rates for shareholder loans
The French tax authority has published updated reference interest rates used to determine the deductibility of interest payments to shareholders, including for companies with fiscal years ending between 31 March 2026 and 29 June 2026. Under the
See MoreFrance publishes updated list of tax treaties modified under OECD MLI
The French tax authorities (FTA) published a new annex BOI-ANNX-000511 on 29 April 2026 listing 68 tax treaties concluded by France that have been modified by the OECD’s Multilateral Instrument (MLI), under the OECD Base Erosion and Profit
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Switzerland, France conclude updated mutual agreement on cross-border teleworking taxation
Switzerland and France have concluded a new mutual agreement on the taxation of cross-border teleworking on 1 May 2026. This announcement was made by the State Secretariat for International Financial Matters (SIF) on the same day. The
See MoreFrance updates AEOI CbC participating jurisdictions list under CGI rules
France has updated the list of participating jurisdictions for the automatic exchange of information (AEOI) on country-by-country (CbC) reports through an order published in the Official Gazette on 26 April 2026. The update modifies the framework
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France expands list of CbC reporting partner jurisdictions
France has published a Ministerial Order on 24 April 2026, published in Official Journal No. 0099 of 26 April 2026, updating the list of jurisdictions that meet the conditions for exemption from local filing under its country-by-country (CbC)
See MoreFrance updates list of non-cooperative tax jurisdictions under CGI
France has updated its list of non-cooperative states and territories for tax purposes through the Decree of 15 April 2026, published in the Official Gazette on 26 April 2026. The measure is issued under Article 238-0 A of the General Tax Code (CGI)
See MoreFrance adopts new Customs Code, effective from May 2026
France’s Ministry of Action and Public Accounts has adopted a new Customs Code through Ordinance No. 2026-265 of 8 April 2026, following a comprehensive recodification of customs legislation. The regulatory part of the Code has also been published
See MoreFrance revises tax claim deadlines after withholding tax ruling
The French tax authorities issued updated administrative comments, on 22 April 2026, clarifying limitation periods for filing tax claims following a ruling by the French Council of State concerning withholding tax dispute deadlines. Background to
See MoreFrance clarifies MAP access rules, APA roll-back conditions in transfer pricing guidance
The French tax authority issued updated guidance on Mutual Agreement Procedures (MAP) and Advance Pricing Agreements (APA) on 15 April 2026, following a public consultation launched on 15 January 2025. The revisions provide clarification on MAP
See MoreFrance introduces ‘innovative young enterprises’ category, extends tax exemptions to 2028
The French Tax Administration announced, on 15 April 2026, new provisions establishing a distinct category of innovative young enterprises and extending critical tax relief measures through 2028, following the enactment of Law No. 2026-103 of 19
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France: Tax Authority grants penalty relief following corporate tax rate ruling
The French tax administration announced penalty relief for companies on 14 April 2026, that incorrectly claimed a reduced corporate income tax rate, following a landmark decision by the Council of State in March 2025. On 13 March 2025, France's
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Austria, France sign DPI MCAA for automatic exchange of digital platform income data
Austria and France have formally signed the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA) on 17 March 2026 and 30 March 2026, respectively, the OECD has
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Japan, France strengthen rare earth supply ties to cut dependence on China
Japan and France have agreed to boost cooperation on rare earth supply chains to reduce reliance on China. The announcement came during French President Emmanuel Macron’s visit to Japan for talks with Prime Minister Sanae Takaichi. Under the
See MoreFrance: Tax Authorities issue guidance on reduced electricity excise rates
France’s tax administration has issued guidance on the application of lower electricity excise duty following the enactment of 2026 Finance Act. Published on 1 April 2026, the guidance explains how Article 71 of Law No. 2026-103 should be
See MoreFrance extends collaborative research tax credit until 2028 under Finance Law
France has taken a further step to strengthen its innovation ecosystem with the extension of its Collaborative Research Tax Credit (CICo), as announced by the tax authority on 1 April 2026. Through Article 37 of Law No. 2026-103, part of the
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France issues GloBE payment notice for 2026
France has issued the GloBE payment notice that multinational enterprises liable for top-up tax under the GloBE Pillar Two rules must submit for the first time in 2026. All companies belonging to a group within the scope of Pillar Two rules must
See MoreFrance: Government extends reduced VAT for forestry sector until 2028
The French government has extended the reduced 10% VAT rate for certain forestry and fire prevention activities. Published on 25 March 2026, the update is included in Article 96 of the 2026 Finance Law (Law No. 2026-103) and in the official Bulletin
See MoreFrance releases form for statement of assessment of the supplementary (top-up) tax
The French tax authority has released the statement of assessment of the supplementary (top-up) tax (Form 2272-SD) and related guidance for reporting supplementary (top-up) tax. The form must be filed by parent or constituent entities subject to the
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