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
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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 MoreFrance 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
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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 MoreFrance: 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 MoreFrance proposes reduced surtax for large corporations in draft 2026 budgetÂ
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 MoreFrance: 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 MoreFrance: 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 MoreFrance 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
See MoreFrance 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.
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