France, India sign amending protocol to tax treaty
France and India signed an amending protocol on 17 February 2026 to update the income and capital tax treaty. Under the proposed amending protocol, the withholding tax on dividends paid to French investors holding at least 10% of an Indian
See More
France updates monetary 2026 erosion coefficients for taxes on buildable land sales
France’s tax authority (RFPI) announced on 11 February 2026 an update to the monetary erosion coefficients relevant to taxes on the sale of undeveloped land that has become buildable. Under Articles 1529 and 1605 nonies of the General Tax Code
See More
France: Council of Ministers approves new income tax treaty with Cyprus
The French Council of Ministers approved the new income tax treaty with Cyprus on 28 January 2026. The treaty was signed on 11 December 2023. This treaty seeks to prevent double taxation and fiscal evasion between the two nations. The treaty
See MoreFrance simplifies EU public CbC reporting rules
France adopted new rules on 28 December 2025 to streamline compliance with the EU public CbC reporting directive (Directive (EU) 2021/2101), fully aligning national law with EU requirements and implementing the multiple reporting exemption. The
See MoreFrance passes 2026 budget, halves exceptional contribution to large company profits
France finally passed its 2026 budget on 2 February 2026 after two no-confidence motions failed, allowing Prime Minister Sebastien Lecornu’s minority government to survive and bringing a measure of political stability. The prolonged
See MoreFrance: Tax Authority updates deductible interest rates for shareholder loans
The French tax authorities have published updated interest rates (BOI-BIC-CHG-50-50-30), on 28 January 2026, that determine the deductibility of interest payments made by companies to their shareholders. In accordance with the provisions of the
See MoreFrance: Government survives two no-confidence votes after pushing 2026 budget
France’s government survived two no-confidence votes on Tuesday 27 January 2026, after pushing through the expenditure part of the 2026 budget without a parliamentary vote. A motion from the hard-left France Unbowed, Greens, and Communists got
See MoreFrance confirms automatic renewal of special advance CIT regime for investment income
The French tax authorities have confirmed, on 21 January 2026, the automatic renewal of the special regime for calculating advance corporate income tax payments for companies whose profits consist entirely or partly of investment income. Under
See More
France: Government publishes list of approved e-invoicing platforms
The French government has published a list of the first 101 platforms approved for use under the country’s electronic invoicing (e-invoicing) and electronic reporting reform. The list, issued on 16 January 2026 by the Directorate General of Public
See MoreFrance revises 2026 budget, proposes aid for low income groups
French Prime Minister Sebastien Lecornu unveiled amendments to his draft 2026 budget on Friday 16 January 2026, aiming to secure support from the Socialist Party by raising income supplement benefit for low‑income workers, students, and
See MoreFrance gazettes special budget law for 2026, ensures uninterrupted functioning of government operations
France’s government has published Law No. 2025-1316 of 26 December 2025 in the Official Gazette on 27 December 2025, authorising the State to continue collecting existing taxes to ensure the uninterrupted functioning of government operations until
See More
France: DGFiP extends POS software certification deadline
France's Ministry of Finance (DGFiP) has extended the deadline for mandatory certification of point of sale (POS) and cash register software to 1 September 2026. The extension allows certification bodies more time to process applications and
See MoreFrance updates list of companies subject to financial transaction tax
French tax authorities have updated the list of companies subject to the financial transaction tax (FTT) under Article 235 ter ZD of the General Tax Code on 17 December 2025. The update applies to French companies whose securities are traded on
See More
India, France to amend 1992 tax treaty
India and France will make revisions to the 1992 income and capital tax treaty, introducing key changes aimed at reducing the tax burden on cross-border investments and modernising treaty rules. Under the proposed amending protocol, the
See MoreFrance strengthens transfer pricing rules under 2024 Finance Act
France has introduced new measures to reinforce the administration’s ability to detect and penalise abusive transfer pricing practices, following the publication of updates linked to Article 116 of Finance Act No. 2023-1322 of 29 December 2023 for
See MoreFrance: Tax authority issues guidance on Pillar 2 global minimum tax
France’s tax authority has updated its guidance on the Pillar 2 global minimum tax to clarify reporting requirements under the complementary tax regime introduced in the 2024 Finance Law on 9 December 2025. The guidance highlights the release of
See MoreFrance: Tax authorities clarify VAT rates for cultural, recreational, and educational activities
France’s tax authorities have issued detailed guidance on the application of value-added tax (VAT) to cultural, recreational, educational, and professional activities, including exhibitions, sites, installations, and associated services. The
See MoreFrance: Tax authorities issue second guidance on Pillar 2 global minimum tax
France’s tax authorities have released a second set of guidelines on 3 December 2025 covering the application of the Pillar 2 global minimum tax (GloBE) rules for multinational and large domestic groups. The new guidance provides clarifications
See More