France: Senate approves protocol amending tax treaty with India
The French Senate approved the bill on 27 October 2026, ratifying the protocol signed on 18 February 2026. The protocol is an amendment to the 1992 tax treaty and brings it in line with OECD BEPS standards, alongside several other changes. The
See MoreFrance authorises Pillar Two GloBE information exchange agreement
France published Law No. 2026-963 of 19 October 2026 in Issue No. 245 of the Journal officiel de la République française on 20 October 2026, authorising approval of the Multilateral Competent Authority Agreement on the Exchange of GloBE
See MoreFrance ratifies OECD GloBE information exchange agreement under Pillar Two
France has ratified the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two of the OECD/G20 Inclusive Framework’s Two-Pillar Solution, the French authorities confirmed. The approval was
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France: DGFiP updates VAT guidance on international agent regime
France’s Tax authority, the Directorate General of Public Finance (DGFiP), published updated guidance on 14 October 2026 on the international agent regime for value added tax (VAT), following a public consultation held earlier this year. Under
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France clarifies tax treatment of management package gains for employees, executives
France's tax authority has published official guidelines (BOI-RSA-ES-20-60-20261015) on 15 October 2026 on how gains from management packages are taxed. The regime is set out in Article 163 bis H of the French General Tax Code (CGI), introduced by
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France tables Pillar Two safe harbours, CbC reporting relief
The French government tabled Amendment I-3734 to the 2027 Finance Bill (Projet de loi de finances pour 2027, No. 3210) on 10 October 2026, introducing significant updates to France’s Pillar Two global minimum tax framework. The proposal
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France issues guidance on eligible investment structures, rejecting SARLs
France's General Directorate of Public Finances (DGFiP) published the administrative ruling (rescrit) BOI-RES-BIC-000102 on 30 September 2026 in the Bulletin Officiel des Finances Publiques – Impôts (BOFiP). It clarifies how investments made
See MoreFrance issues guidance on e-reporting of transaction, payment data
France's tax authorities released the administrative guidance on 30 September 2026, following the entry into force of the mandatory e-invoicing and e-reporting obligations on 1 September 2026. The obligations apply to large and medium-sized
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France: National Assembly publishes draft Finance Bill 2027
France's National Assembly published the draft Finance Bill for 2027 on 1 October 2026, outlining the government's plan to lower the public deficit from a revised 5.4% of GDP in 2026 to 5.0% in 2027, subject to parliamentary approval. The
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France clarifies e-invoicing rules for press intermediaries
France's tax authorities issued ruling No. BOI-RES-TVA-000275 on 23 September 2026, confirming that intermediary transactions carried out by registered press-distribution intermediaries are excluded from the electronic invoicing
See MoreFrance: ANIA condemns sugar levy on sweetened drinks, ultra-processed foods
The French food industry association, Association Nationale des Industries Alimentaires (ANIA) has condemned a proposal in the government's 2027 budget to extend the sugar levy on sweetened drinks to ultra-processed foods, saying the plan is "a
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France submits 2027 social security finance bill to National Assembly
The French government presented the Social Security Finance Bill for 2027 to the National Assembly on 1 October 2026 for debate. It contains no major tax provisions, except for a new levy on certain processed and packaged products containing added
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France considers 2027 Finance Bill with CIT surcharge, green tax measures
The French government presented the Finance Bill for 2027 to the National Assembly on 1 October 2026 for parliamentary consideration. The proposed 2027 budget aims to address a challenging economic backdrop characterised by a widened deficit of 5.4%
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Argentina, France: Tax treaty protocol takes effect
The amending protocol to the 1979 income and capital tax treaty between Argentina and France comes into force on 22 October 2026. Argentina and France signed the protocol on 6 December 2019 as the second amendment to the original treaty. The new
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France updates DAC6 guidance on lawyer reporting exemption
France’s tax authority has updated its guidance on the mandatory reporting of cross-border tax arrangements under the DAC6 rules, clarifying the limitation of the notification obligation for intermediaries acting as lawyers subject to professional
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France to abolish simplified VAT regime from 2027
The French Tax Authorities issued the reminder on 22 September 2026, confirming that the simplified VAT regime (RSI) would end from January 2027. Under the current regime, qualifying enterprises are exempt from periodic VAT declarations where annual
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France: Council of Ministers approves protocol amending tax treaty with India
France’s Council of Ministers approved on 16 September 2026 a protocol amending the income and capital tax treaty of 1992, as amended by the 2000 notification. The protocol was signed in February 2026 and represented the first amendment to the
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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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