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
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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 MoreFrance: 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
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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 MoreFrance: 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 MoreFrance: 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 MoreFrance 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 MoreFrance, Peru finalise tax treaty negotiations
Peru’s Ministry of Foreign Affairs announced that France and Peru have completed negotiations on a tax agreement. Peru’s Ministry of Foreign Affairs announced that France and Peru have finalised negotiations on a bilateral tax agreement on
See MoreFrance updates shareholder interest deductibility rates
The New maximum deductible interest rates are published for fiscal years ending between 30 June and 29 September 2025. The French tax authority has published new interest rates for determining the deductibility of interest payments to
See MoreFrance: Tax authority issues guidance on 2025 temporary CIT surcharge for large companies
The tax authorities issued guidelines on the temporary corporate tax surcharge for large companies under the 2025 Finance Law. The French tax authorities published administrative guidelines under reference No. BOI-IS-AUT-60 on 6 August 2025
See MoreAmending protocol France, Switzerland tax treaty enters into force
The amending protocol to the 1966 France–Switzerland tax treaty, has entered into force on 24 July 2025. The agreement is designed to prevent double taxation and prevent tax evasion between the two nations. Earlier, France published Law No.
See MoreFrance publishes revised VAT exemption lists for overseas departments
France updates VAT exemption lists for overseas departments with region-specific measures effective from March 2025 to December 2027. The French tax authorities released updated guidance (BOFiP, ACTU-2025-0010) on 23 July 2025, establishing
See MoreFrance approves Amount B simplified transfer pricing method for transactions with developing countries
France will restrict the use of the OECD's Amount B transfer pricing method to transactions with developing nations that have adopted the method and have a bilateral tax treaty with France, excluding non-qualifying jurisdictions. France
See MoreFrance: DGFIP publishes Charter governing APAs to modernise and strengthen framework
Optional in 2025, the charter strengthens mutual commitments to optimise the APA process. The French tax authorities (DGFIP) published a new Charter governing advance pricing agreements (APAs) to modernise and strengthen the APA framework on 16
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France: Council of Ministers approves tax treaty protocol with Sweden
The protocol updates the 1990 France–Sweden Income and capital tax treaty with OECD BEPS standards. France’s Council of Ministers approved the amending protocol to the 1990 France–Sweden Income and Capital Tax Treaty on 11 July
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France, Uganda begin negotiations on income tax treaty
French and Ugandan officials started negotiations in June 2025 for their first bilateral income tax treaty to prevent double taxation. French and Ugandan officials held the first round of negotiations for an income tax treaty in Kampala, Uganda,
See MoreFrance: Council of Ministers approves new income tax treaty with Finland
The new treaty will replace the existing 1970 tax agreement between France and Finland. The French Council of Ministers gave approval to the updated income tax agreement with Finland on 11 June 2025. Signed on 4 April 2023, this treaty will
See MoreFrance, Kenya and allies push global airline ticket tax to fund climate adaptation
A coalition including France, Kenya, Barbados, and others aims to expand air travel taxes to raise billions for climate resilience in developing countries ahead of the 2025 UN climate summit. A coalition of countries including France, Kenya,
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