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The entry into force of the 2025 General Accounting Plan (PCG), resulting from ANC Regulation 2022-06, marks a significant development for businesses.

Main provisions Finance act personal taxation

Changes tax regime non-commercial rented accommodation

The French Finance Act for 2026 allows the use of a market rate for the deductibility of interests paid to minority corporate shareholders for fiscal years ending on or after December 31, 2025. To date, being an associated company was the only way to exceed the reference rate.

Trusts France real estate wealth tax

The management of intangible assets is challenged by transfer pricing controls: a question of legal ownership and economic ownership

If your company manufactures products sold on the French market, you should be concerned by one of the 20 extended producer responsability (EPR) sectors.

The annual transfer pricing return (form 2257-SD) must be submitted electronically within six months following the corporate income tax return filing deadline.

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

Management packages and employee shareholding

Impatriation bonus athletes

Transfer pricing litigation has not escaped the trend in recent years towards the penalisation of tax law.

The annual transfer pricing return (form 2257-SD) must be submitted electronically within six months following the corporate income tax return filing deadline.

Public CbCR available in June

Companies Paris 2024 VAT

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.