France delays CVAE abolition, revises rates and CET cap
France announced on 19 November 2025, a postponement of the definitive abolition of the Cotisation sur la Valeur Ajoutée des Entreprises (CVAE) and updated key rates under Law No. 2025-127 of 14 February 2025 on Finance for 2025. CVAE rate
See More
France updates VAT thresholds for micro-entrepreneurs
The French government officially promulgated LOI No. 2025-1044 on 3 November 2025, aimed at creating a stable, fair, and transparent fiscal framework for micro-entrepreneurs and small businesses. The law reforms the Value Added Tax (TVA)
See More
France: Senate ratifies tax treaty protocol with Sweden
The French Senate gave its approval to the legislation ratifying the outstanding protocol to the 1990 income and capital tax agreement with Sweden on 29 October 2025. Signed on 22 May 2023, this protocol updates the treaty in line with OECD BEPS
See More
France: Senate approves ratification of new tax treaty with Finland
The French Senate approved the law for the ratification of the new income tax treaty with Finland on 29 October 2025. Signed on 4 April 2023, this treaty will replace the existing 1970 tax agreement between the two nations. The new tax
See More
France: National Assembly passes first-reading amendments to the 2026 finance bill, focuses on major corporations
France’s National Assembly introduced several amendments to the Finance Bill for 2026, some of which have been approved during its first reading on 30 October 2025. The changes primarily target large corporations and business groups, introducing
See More
France: Tax Authority clarifies VAT rate on biocontrol macro-organisms
RF Report The French tax authorities issued a rescript BOI-RES-TVA-000227 on 29 October 2025, clarifying the value-added tax (VAT) treatment for pollinating macro-organisms used in organic farming, gardens, green spaces, and public
See More
France will not domestically implement OECD Pillar One Amount B
France will not apply the OECD’s simplified transfer pricing method, Amount B, to domestic transactions from 2025, but will recognise its outcomes in treaty partner jurisdictions to avoid double taxation. Regfollower Desk France’s tax
See More
France: National Assembly approves digital services tax hike
The measure, outlined in amendment N° I-CF1827, targets large digital platforms. The Finance Committee of the French National Assembly approved an amendment to the 2026 Finance Bill raising the digital services tax (DST) from 3% to 15% on 22
See More
France: Tax Authority updates shareholder interest deductibility rates for late 2025
Tax Authorities revised the interest rates used to calculate the deductibility of shareholder loans for companies with fiscal years ending between 30 September to 30 December 2025. The French tax authority has issued new reference interest rates
See More
France proposes reduced surtax for large corporations in draft 2026 budget
For 2026, France intends to maintain the temporary corporate income surtax for large corporations at reduced rates, introduce a wealth tax, speed up the gradual abolition of the CVAE business tax, and revise its global minimum tax
See More
France: Parliament introduces VAT registration changes in 2026 Draft Finance Bill
The 2026 draft Finance Bill raises VAT exemption thresholds to EUR 41,250 (standard) and EUR 27,500 (real estate and construction). France's parliament has introduced changes to VAT registration thresholds in the draft Finance Bill for 2026,
See More
France: Parliament releases 2026 draft finance bill, features extended exceptional taxes on corporations
For 2026, France plans to extend the temporary corporate income surtax at reduced rates for large companies, accelerate the phased elimination of the CVAE business tax, and update global minimum tax rules. France’s parliament has released the
See More
France publishes guidance on Pillar 2 global minimum tax
France published BOI-IMG guidance regarding the implementation of the 15% global minimum tax for large domestic and multinational groups. The French tax authorities published the guidance (BOI-IMG), on 8 October 2025, regarding the implementation
See More
France: Tax Authorities flag common errors in Pillar 2 reporting
Tax authority warned of frequent errors in 2065-INT-SD filings, urging corrections to avoid penalties. The French tax administration has reported recurring mistakes in the filing of form 2065-INT-SD, which groups subject to country-by-country
See More
France launches e-invoicing directory
The directory serves as a central resource where companies can check which businesses are subject to the e-invoicing mandate, identify their authorised platform providers, and access electronic billing addresses. The French tax administration
See More
France: Tax authority reminds MNEs of global minimum tax reporting requirement
Failure to e-file Form n°2065-INT-SD may result in a fine of EUR 50,000 under Article 1729 F bis of the French Tax Code (CGI). The French tax authority issued a notice on 12 September 2025 reminding French entities that are part of a
See More
France: Conseil constitutionnel rules DST constitutional
France’s Digital Services Tax (DST), introduced in 2019, imposes a 3% levy on certain digital services revenues earned in France by companies with global revenues over EUR 750 million and French revenues above EUR 25 million. France’s
See More
France simplifies e-invoicing rules
France eases e-invoicing and e-reporting rules ahead of the 2026-27 deadline. The French government has announced new simplification and easement measures for mandatory e-invoicing and e-reporting, ahead of the 2026-27 compliance deadline. The
See More