France to reduce exceptional corporate tax surcharge in 2027
France plans to lower the exceptional corporate tax surcharge paid by very large companies in 2027, Prime Minister Sébastien Lecornu said in a letter to business executives today, 16 September 2026. The measure would stop short of abolishing the
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France extends zero VAT treatment to air transport in Guadeloupe, Martinique
France has extended its 0% value added tax (VAT) rate to air transport services carried out in Guadeloupe and Martinique, effective from 21 February 2026, according to an update (ACTU-2026-00140) published by the French tax administration on 2
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Australia, France sign memorandum of understanding on arbitration under BEPS MLI
The Australian Taxation Office (ATO) has published a Memorandum of Understanding signed with France outlining the mode of application for implementing Part VI (Arbitration) of the Multilateral Convention to Implement Tax Treaty Related Measures to
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France starts nationwide e-invoicing rollout for businesses
France's Directorate General of Public Finance began the nationwide rollout of business-to-business electronic invoicing on 1 September 2026. Large and medium-sized enterprises must now issue invoices electronically, while all businesses, regardless
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France updates guidance on VAT rate for cooling energy
France has clarified that the supply of cooling energy distributed through networks is subject to the reduced 5.5% rate of value added tax (VAT), following an amendment introduced by the Finance Law for 2026. The clarification was published on 26
See MoreFrance updates income tax reduction guidance for SME investments
France’s tax authority has updated its guidance on income tax reductions for investments in small and medium-sized enterprises (SMEs), FCPI and FIP funds, and solidarity-based enterprises of social utility (ESUS). The update published on 27
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France: Ministry of Economy and Finance introduces mandatory e-invoicing
France has today introduced mandatory electronic invoicing and the transmission of transaction data to the tax authorities, marking the start of the country's phased e-invoicing reform. From 1 September 2026, all businesses must be able to
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France introduces tax neutrality for enterprise restructuring
France has clarified, on 19 August 2026, the tax treatment of sole proprietorship restructuring where an individual entrepreneur elects for Corporate Income Tax (IS), introducing optional mechanisms to defer, suspend or spread taxation of capital
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France strengthens tax incentives for investment, innovation, green industry
France’s tax system provides a broad range of incentives aimed at supporting investment, innovation, business development and the environmental transition. The framework includes reductions in corporate income tax and local taxation, alongside
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Finland, France income tax treaty enters into force
The Finland–France income tax treaty, signed in 2023, will enter into force on 28 August 2026. The new tax treaty aims to replace the 1970 tax convention between the two countries. The treaty covers major income taxes in both countries,
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France expands tax credit for international film, TV productions
The European Commission has approved changes to France’s tax credit for foreign film and audiovisual productions, with the State aid authorisation published in the Official Journal of the European Union on 29 July 2026. The reform expands the
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France updates guidance on temporary corporate income tax surtax for large companies
The French tax authority has published updated guidance on the temporary corporate income tax surtax for large companies, reflecting the extension and revised liability threshold introduced under the Finance Law for 2026. This official tax
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France, Sweden tax treaty protocol enters into force
The amending protocol to the 1990 income and capital tax treaty between France and Sweden will enter into force on 29 August 2026. It updates the treaty’s preamble and provisions on the Mutual Agreement Procedure and treaty benefits. The
See MoreFrance introduces new e-invoicing compliance rules
France has issued new legislation completing the regulatory framework for mandatory electronic invoicing ahead of the September 2026 implementation, introducing detailed operational, governance and compliance requirements for plateformes agréées
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France updates reference rate for deductible shareholder loan interest
France's tax administration has published updated administrative guidance confirming the reference interest rates used to determine the tax deductibility of interest paid on advances granted by partners or shareholders beyond their capital
See MoreFrance consults revised VAT guidance for audiobook devices following Council of State ruling
France's tax authorities launched a public consultation on 29 July on a revised version of the administrative doctrine concerning the VAT rate applicable to books (BOI-TVA-LIQ-30-10-40), following a Council of State ruling that dedicated audiobook
See MoreFrance delays VAT code migration to CIBS until 2027
France has postponed the transfer of Value Added Tax (VAT) provisions from the General Tax Code (CGI) to the Code des impositions sur les biens et services (CIBS) until 1 January 2027 under Ordinance No. 2026-671 of 27 July 2026, published in the
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Argentina ratifies second amending protocol to income tax treaty with France
Argentina has gazetted Law 27814 on 17 July 2026, which ratifies the amending protocol to its 1979 income and capital tax treaty with France. Signed on 6 December 2019, the protocol is the second to amend the treaty. It will enter into force 30
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