Latest publications

France: what will taxation look like in 2026?
With no compromise reached within the allotted time frame, budget discussions will resume in January, bringing with them a host of uncertainties.

Company director and contract with oneself: Yes, but…
Case law has ultimately identified a number of important principles. A recent decision of the Federal Supreme Court helps illustrate the issues and shed light on the solutions adopted.

Inheritance and banking information: what access do heirs have?
The protection of banking information does not end with the account holder: Heirs must be patient and prove their entitlement to access It.

Red card in case of dormant cash
The Paris Court of Appeal closes the door on eligibility for the ‘Dutreil’ scheme.

3% Real Estate Tax: the end of the disclosure undertaking requires a review of real estate holding structures
The 3% real estate tax is not new. The tax risk, however, has taken on a new dimension.

Transparency register: what changes in practice
The new register of beneficial owners has come into force. Companies and financial intermediaries must now comply with these new obligations.

Announcement of the Reopening of a Tax Regularisation Unit in France
This initiative comes against a backdrop of increased resources to combat tax fraud and continued international transparency in relation to taxpayers’ assets.
























