Reform of the French General Accounting Plan
Tax alertThe entry into force of the 2025 General Accounting Plan (PCG), resulting from ANC Regulation 2022-06, marks a significant development for businesses.
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4 min read
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05 May 2026
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11 min read
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22 Apr 2026
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5 min read
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20 Apr 2026
Reference to market rates
Tax alertThe 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.
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4 min read
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13 Apr 2026
Taxation in France of income earned by non-resident sportspeople
Tax AlertTax regime non-resident sport work France
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4 min read
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26 Mar 2026
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3 min read
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17 Feb 2026
Impatriate tax regime
Tax AlertImpartiate Tax Regime, determination applicable remuneration professional soccer player
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4 min read
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10 Feb 2026
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5 min read
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26 Jan 2026
The management of intangible assets
Tax AlertThe management of intangible assets is challenged by transfer pricing controls: a question of legal ownership and economic ownership
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7 min read
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04 Dec 2025
Eco-contributions: all your obligations!
Tax AlertIf your company manufactures products sold on the French market, you should be concerned by one of the 20 extended producer responsability (EPR) sectors.
Annual transfer pricing declaration
Tax alertThe annual transfer pricing return (form 2257-SD) must be submitted electronically within six months following the corporate income tax return filing deadline.
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3 min read
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05 Jun 2025
Finance Bill for 2025
Tax AlertThe 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.
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9 min read
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10 Mar 2025