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The French Finance Bill 2025-127 dated February 14, 2025 ("FB25") has been published in the French Official Journal (JORF), following validation by the Constitutional Council.

The Finance Act 2025 was adopted by Parliament on 6 February 2025 and enacted on 14 February 2025.

Decree 2024-1126 of 4 December 2024 sets out the reporting obligations for constituent entities established in France, and details the content of the different declarations to be made by companies subject to the Pillar 2 legislation.

The French draft Finance Bill for 2025 ("DFB25") was unveiled on 10 October 2024.

Following the publication of the Finance Act for 2024 on 30 December, we outline below some of the more significant measures of interest to individual taxpayers in France.

Finance Act 2024 Transfer pricing

On 30 December 2023, the Finance Act for 2024 ("LDF24") was published, following its approval by the French Constitutional Council on 28 December 2023. The Act includes significant measures relating to corporate tax.

Find out the main features of the new Directive introducing country-by-country reporting (CbCR).

The OECD two-pillar solution and the corporate taxation of the digital economy and large global firms

New information have to be reported on the French Intrastat return “Déclaration d’échanges de biens”.

Import VAT reverse-charge: a cash-flow advantage

Wie werden Virtual Shares in Frankreich steuerlich behandelt?

The VAT e-commerce package will become effective on July 1, 2021, watch the video to comply with the set of rules.

Read Grant Thornton Société d’Avocats leaflet on the new VAT regimes 2.0

Two recent rulings dated from October 2020 have paved the way for claims seeking the full reimbursement of such.

The 2021 finance law provides measures for taxation of corporation and includes numerous provisions designed to support companies.