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.

L’équipe parisienne de FBT Avocats SA a été distinguée dans le Guide Gestion de Patrimoine 2025

Notre Étude y est reconnue pour sa forte notoriété en fiscalité du patrimoine ainsi qu’en assistance précontentieuse et contentieuse.

The FBT Avocats SA team has been distinguished by The Best Lawyers in Switzerland Peer Review (2026 Edition)

Congratulations to our partners for their outstanding work in their respective practice areas!

France: the appeal of universal taxation

The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.

Overview of the main French-Swiss tax news

The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.

Chambers and Partners have released their 2025 rankings and FBT Avocats SA has been distinguished as a leading law firm

Focus on the French Finance Act 2025

The new Finance Act contains several measures affecting taxation of individuals.

France: Fines on declaration obligations of trusts and foundations

Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over a period of four years.

Taxation of the super-rich: French ideas for consideration

Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be to tax «premium» taxpayers.

What measures can be taken to deal with tax uncertainty in France?

With no majority in the National Assembly, a budget deficit and abysmal national debt, preparing and voting on the Finance Bill for 2025 is going to prove particularly perilous.