France

Tax residence, income, companies, VAT, property, real estate wealth tax, inheritances and gifts, and international obligations: general rules and conditions.

1 analysisCountry guide available

TAX FACTSHEET · 2026-09-20

In this factsheet

France: personal and business taxation

Sources as at 20 September 2026. Amounts are stated in euros. This overview addresses ordinary situations in metropolitan France; territorial, sector-specific and treaty regimes must be examined separately. The annual scale shown concerns tax assessed in 2026 on income earned in 2025.

1. Identifying the taxpayer and the income

1. The tax burden depends first on tax residence, the nature of the income and how assets are held. An individual, a company subject to corporate income tax and an entity whose profits are taxed in the hands of its members do not have the same tax base. Tax residence cannot be inferred from nationality, a company's place of registration alone, or a day count considered in isolation. S01 S02 S21 S23

2. For an individual who is tax resident in France, income tax generally applies to income from both French and foreign sources. For a non-resident, it applies to French-source income that France is entitled to tax. A tax treaty may alter this allocation and provide relief from double taxation; it does not necessarily remove the obligation to report the income. S02 S10 S46

2. Residence, arrival and departure

3. Article 4 B of the French General Tax Code (CGI) sets out alternative criteria: a home or principal place of stay in France, a professional activity carried on in France unless it is ancillary, or a centre of economic interests in France. A home and a principal place of stay are not simply interchangeable concepts. A limited presence abroad is therefore insufficient to shift tax residence where family, work or economic interests remain in France. The provision also establishes a specific rebuttable presumption for certain executives of large French companies. S01 S02

4. Since its amendment in 2025, article 4 B expressly provides that a person meeting a domestic criterion nevertheless cannot be treated as tax resident in France if the applicable treaty does not treat that person as a resident of France. The treaty definition of residence and its tie-breaker criteria must be read in their prescribed order, followed by evidence of accommodation, family, work and economic ties. A foreign certificate alone does not resolve a residence conflict. S01 S02

5. The inbound expatriate regime may be available to employees and certain executives recruited from abroad, or assigned by a foreign company to a French company, who were not tax resident in France during the five calendar years preceding the start of their duties and meet the required residence conditions. It may apply until 31 December of the eighth calendar year following the start of those duties. The expatriation allowance may be exempt or, by election, valued at 30% of net taxable remuneration, subject in particular to maintaining a taxable reference level of remuneration; work abroad and certain foreign investment income are subject to separate conditions and caps. Moving to France therefore does not create a general exemption for salary or assets. S43

6. Departure may trigger the exit tax under article 167 bis of the CGI. For ordinary unrealised gains on securities, the rules cover, in particular, taxpayers who have been resident in France for at least six of the preceding ten years and hold securities with an aggregate value exceeding €800,000, or rights representing at least 50% of a company's profits. Gains already subject to tax deferral and earn-out receivables must be examined separately: the conditions for unrealised gains cannot be applied to them wholesale. Deferral of payment, any advance application, security requirements, events ending the deferral and relief depend on the category of gain, the date and the destination country. S45

3. Income tax and high incomes

7. For income subject to the progressive scale, the household's net taxable income is determined by applying the rules for each income category, followed by the applicable deductions and allowances. It is then used to calculate the family quotient and tax under the scale. For tax assessed in 2026 on income earned in 2025, the bands per tax share are set out below. The marginal rate does not apply to the whole of the income. S03 S04 S63

On small screens, scroll the table horizontally.

Net taxable income band per tax share	Rate
Up to €11,600	0%
Over €11,600 and up to €29,579	11%
Over €29,579 and up to €84,577	30%
Over €84,577 and up to €181,917	41%
Over €181,917	45%

8. Family circumstances, the cap on the family quotient benefit, the low-tax rebate, deductible expenses and tax reliefs affect the outcome. Employment income and self-employment profits are distinct: the rules on expenses, business profits and actual-profit or simplified regimes must be applied to the relevant category. Withholding at source is a payment mechanism and does not complete the annual tax calculation. S02 S03 S21 S56

9. The exceptional contribution on high incomes may be payable in addition to income tax. For a single taxpayer, the rate is 3% on the portion of reference taxable income between €250,000 and €500,000, and 4% above that amount. For a jointly assessed couple, the corresponding thresholds are €500,000 and €1,000,000. Reference taxable income, income-smoothing rules and changes in family circumstances must be distinguished from income subject solely to the progressive scale. S05

10. For income earned in 2025 and 2026, the differential contribution on high incomes targets a minimum tax level of 20% for households that are tax resident in France and whose reference income exceeds €250,000 for a single taxpayer or €500,000 for a jointly assessed couple. This is a calculation based on adjusted income, with further adjustments, rather than an additional rate applied to all income. Social levies are not treated as income tax when determining whether that minimum has been reached. Certain treaty-exempt income falls outside this base; an investment's apparent tax rate alone is not enough to determine the result. S05 S06

4. Dividends, interest and securities gains

11. Under the ordinary regime for relevant investment income in 2026, the single flat-rate levy comprises 12.8% income tax and 18.6% social levies, giving 31.4%, excluding contributions on high incomes. The annual election for the progressive scale applies collectively to the income and gains within its scope; it cannot be made security by security. Life insurance, the equity savings plan (PEA), regulated savings products, certain employment-related gains and business regimes require their own classification. S07 S08 S09

12. The change in social levies must be linked to the relevant taxable event. It concerns ordinary investment proceeds paid from the beginning of 2026 and may also affect income from assets earned in 2025 and assessed on the 2026 tax notice, including securities gains. Certain life insurance and capitalisation contract proceeds remain subject to the previous regime. Applying the same social levy rate indiscriminately to all savings, rents and capital gains would therefore be incorrect. S07 S08 S09

13. A taxable securities gain is a net gain calculated from the disposal price and acquisition cost, including permitted expenses. Securities losses are offset against gains of the same nature and may be carried forward for ten years; they are not a general deduction against salary. Electing for the progressive scale may preserve certain allowances for securities acquired before 2018, subject to their conditions, without automatically reducing the social levy base. S09

5. Companies: tax base, rates and groups

14. Corporate income tax (IS) applies by default to many companies with share capital and, where the law provides, by election to other entities. French territorial rules cover, in particular, profits of businesses operated in France, French-source property profits and profits allocated to France for taxation by a treaty. They do not simply tax all worldwide profits of every company registered in France. Conversely, a foreign company may have an activity or permanent establishment taxable in France. S21 S23 S53

15. The standard IS rate is 25%. Subject to conditions, the reduced 15% rate applies to the first €42,500 of profit per twelve-month period for businesses whose turnover does not exceed €10 million. The share capital must be fully paid up and continuously held at least 75% by individuals, directly or through a company meeting the statutory conditions. The rules for assessing group turnover must be checked; the reduced-rate ceiling applies to profit, not receipts. S11 S21

16. The tax base starts with accounting profit, adjusted under tax rules. An expense, depreciation charge, provision or interest charge is not deductible merely because it is recorded in the accounts. Losses may be carried forward; annual utilisation is generally limited to €1 million plus half of the profit exceeding that amount. Reorganisations, changes of activity and transfers of losses require separate examination. S24 S53

17. The parent-subsidiary regime may exclude eligible participation income from taxation, subject in particular to an ordinary holding of at least 5% of the share capital and a two-year holding period. A deemed share of costs and expenses, generally equal to 5% of the income, remains in taxable profit; this percentage may be reduced to 1% in statutory group or equivalent situations. The nature of the securities, distributions deductible by the subsidiary and statutory exclusions must be checked. This is not an automatic exemption for every dividend between companies. S25 S48 S49

18. Gains on the disposal of certain participation securities held for at least two years may qualify for the zero-rate regime. Where the financial year produces a net long-term gain falling within that rate, after offsetting the corresponding gains and losses, a deemed share of costs and expenses equal to 12% of gross disposal gains is added back to taxable profit. Specific group adjustments require separate examination. Classification as participation securities and exclusions, particularly those relating to property or certain jurisdictions, are decisive. This regime does not extend to gains on an ordinary investment portfolio. S11 S62

19. Tax consolidation, transfer pricing, limits on financing expense deductions, reorganisations and rules targeting low-taxed foreign entities cannot be inferred from IS rates alone. A related-party transaction must be analysed by reference to its price, economic justification and the specific rules of the regime relied on. Territorial rules and the parent-subsidiary regime are not sufficient to establish the tax neutrality of an international structure. S23 S48 S49 S53

6. Business contributions and global minimum tax

20. The social contribution on IS is generally 3.3% of the relevant IS liability after an annual allowance of €763,000. An exemption applies to businesses whose turnover is strictly below €7,630,000 and which meet the conditions on paid-up capital and ownership. Turnover is assessed over twelve months and, for the parent of a tax-consolidated group, by reference to the combined turnover of group members. This contribution must not be confused with payroll social security contributions or the corporate social solidarity contribution (C3S). S61

21. The exceptional contribution on the profits of large businesses applies to the first two financial years ending on or after 31 December 2025. The turnover threshold is at least €1 billion, assessed in the first financial year concerned or the preceding year; for the second financial year, it rises to at least €1.5 billion, assessed in that second year alone. The base is the average IS liability for the two financial years relevant to the calculation, before the offsets specified by the legislation. The rate, smoothing mechanisms and group rules require a separate calculation. S12

22. Pillar 2 introduces a top-up tax intended to ensure a minimum effective rate of 15% within its scope. It covers, in particular, groups whose consolidated revenue reaches €750 million in at least two of the four preceding financial years, subject to excluded entities. The regime uses adjusted income and taxes calculated by jurisdiction; it does not replace national IS with a uniform rate applied to accounting profit. S40

23. A business may also be liable to the business property contribution (CFE) and, depending on turnover and tax-base conditions, the business value added contribution (CVAE). A value added return may be required at a receipts level below that which triggers payment. The statutory maximum CVAE rate for 2026 and 2027 is 0.28% of taxable value added, before applicable adjustments and additional taxes. The reduction timetable, exemptions and calculation rules must be checked for the year and establishment concerned; total operating costs cannot be inferred from the IS rate alone. S44 S60

7. VAT and invoicing

24. In metropolitan France, the standard VAT rate is 20%. The reduced rates of 10% and 5.5%, and the special 2.1% rate, apply to transactions specified by law. The nature of the goods or services, place of taxation, customer's status and any exemptions must be determined before the rate. Corsica and the overseas departments and territories require a separate territorial analysis. S28

25. For the French small-business VAT exemption in 2026, the ordinary turnover thresholds for the preceding year are €85,000 for the sales and accommodation activities concerned and €37,500 for the services concerned. The higher thresholds during the current year are €93,500 and €41,250 respectively. Mixed activities, professions with specific thresholds and excluded transactions must be distinguished. The exemption removes the obligation to collect VAT on covered transactions but generally prevents deduction of the corresponding VAT; an election to pay VAT remains worth examining. S17

26. Electronic invoicing is not the same as emailing a PDF. Since 1 September 2026, businesses within scope must be able to receive electronic invoices; large and intermediate-sized enterprises must also issue them for covered transactions. The issuing deadline for SMEs and microenterprises is 1 September 2027. Businesses benefiting from the small-business VAT exemption may be affected; electronic invoicing must also be distinguished from data reporting for other transactions. S34

8. Property: ownership, letting and disposal

27. Unfurnished letting and furnished letting do not fall within the same income category. Ordinary property rental income is subject to income tax and, where the liability conditions are met, social levies of 17.2%. Professional status, social security affiliation and furnished letting regimes may alter this presentation. Acquisition debt does not make all cash flows from an investment deductible without limit. S07 S55

28. For taxable private property gains, the income tax rate is 19%, generally supplemented by the property-related social levies mentioned above. Holding-period allowances lead to full exemption after twenty-two years for income tax and thirty years for social levies. A surtax may apply to larger gains. The base is a capital gain adjusted for permitted expenses and expenditure, not the sale price; the business regime or that of a company subject to IS is separate. S15

29. The disposal of a habitual and actual main residence is generally exempt. Temporary occupation immediately before sale does not establish that status. The rules for a home already vacated, a first disposal with reinvestment, a non-resident or a property held through a company have their own conditions. Exemption cannot be inferred solely from a label used in a deed or return. S16

30. Property tax is a tax on ownership calculated from the cadastral base and local rates, subject to exemptions and reliefs. Residence tax continues to apply, in particular, to second homes, with possible surcharges depending on the municipality. Acquisition duties and costs are a separate item; their amount must be calculated by reference to the nature and location of the property and the date of the deed. S38 S39 S57

9. Assets and real estate wealth tax

31. Real estate wealth tax (IFI) applies to households whose net taxable real estate assets exceed €1.3 million on 1 January. It may include properties held indirectly through companies; holding shares therefore does not by itself remove real estate from the tax base. For a resident, the scope is generally worldwide, subject to treaties; for a non-resident, it is limited to the relevant French real estate assets. Under the rules specific to IFI, the household also includes a civil partnership (PACS) partner or a publicly acknowledged cohabiting partner. S13 S52

32. The calculation starts at €800,000 once the liability threshold has been exceeded. The scale is 0.5% up to €1.3 million, 0.7% up to €2.57 million, 1% up to €5 million, 1.25% up to €10 million and 1.5% above that amount. The threshold rebate, business assets, partial exemptions and the tax cap must be examined where applicable. S13

33. A directly held main residence generally benefits from a 30% allowance on its market value; this allowance does not automatically apply to company shares. Debts must relate to eligible expenditure, exist at the relevant date and be actually borne by the taxpayer; family loans, interest-only loans with principal repayable at maturity and high indebtedness are subject to specific rules. A company's net book value is not, by itself, the IFI tax base for its shares. S32 S33

34. A person moving to France after five calendar years without French tax residence may temporarily limit IFI to the relevant French assets, until 31 December of the fifth year following the move. This asset-based regime does not necessarily require eligibility for the employment-based inbound expatriate regime and does not extend that regime. S52

10. Inheritances and gifts

35. The territorial scope of inheritance and gift duties must be examined separately from income tax. Article 750 ter of the CGI generally covers worldwide assets where the deceased or donor is tax resident in France. Where that person is non-resident, French assets remain potentially taxable; worldwide assets received by a beneficiary resident in France may also fall within scope if the beneficiary was resident there for at least six of the ten years preceding the year of the transfer. A treaty applicable to inheritances or gifts may limit these rules. S27 S42

36. For transfers directly between parent and child, the ordinary allowance is €100,000 per parent and per child, followed by a progressive scale from 5% to 45% on the taxable share. Earlier gifts by the same donor must be taken into account under the fifteen-year tax look-back rules. Representation, disability, the nature of the asset, business transfers and arrangements splitting ownership rights may alter the analysis; they are not automatic additional allowances. S14 S26

37. The surviving spouse and PACS partner are exempt from inheritance duties. This exemption does not extend to lifetime gifts: their ordinary allowance is €80,724, after which the applicable scale must be calculated. A PACS alone does not confer the status of a statutory heir. Between unrelated persons, taxation may reach 60%; life insurance must be analysed under its own regime, taking account of premium payment dates and the insured person's age. S14 S26 S59

38. An inheritance tax return must generally be filed within six months of a death in metropolitan France or twelve months of a death abroad, subject to special rules and filing exemptions. The absence of tax payable does not justify assuming that no formalities apply. Gifts may also have to be reported even where an allowance or exemption eliminates the duties. S26 S41

11. Social security

39. Social levies on capital income are distinct from social security contributions on work. For an employee affiliated to the French system, contributions cover, in particular, sickness, old age, supplementary pensions and unemployment, with different bases, ceilings and employee and employer shares. There is no universal employer-cost percentage applicable to all remuneration. The published monthly social security ceiling for 2026 is €4,005; it does not cap every contribution. S29

40. As a guide for salary within their scope, the CSG on employment income is 9.2% and the CRDS is 0.5%. Their base benefits from a 1.75% allowance within the prescribed limits; above those limits or for certain items, the allowance does not apply. A self-employed person or executive must first be assigned to the appropriate social security regime. International work requires examination of coordination rules or the social security agreement: tax residence and social security affiliation are not interchangeable. S29

41. Certain taxpayers affiliated to a compulsory social security system in another relevant European country or Switzerland, who are not covered at the expense of a compulsory French system, may be exempt from CSG and CRDS on income from assets within the regime while remaining subject to the 7.5% solidarity levy. The United Kingdom is governed by specific coordination provisions following Brexit. Nationality or a tax residence certificate alone does not prove the required affiliation; supporting evidence and the precise scope of the income must still be checked. S07 S54

12. Withholding taxes and treaties

42. French dividends paid to a non-resident individual are subject, under ordinary domestic law, to withholding tax of 12.8%. For a foreign corporate recipient, the ordinary rate refers to the standard IS rate; rules for particular categories of entities, European regimes and treaties may alter or eliminate the withholding. Payments to certain non-cooperative jurisdictions are subject to stricter rules. The rate therefore cannot be determined solely from the country shown on the bank account. Ordinary interest on debt claims or bonds received by a non-resident individual is generally exempt in France; payments involving a non-cooperative jurisdiction and income under a special regime require separate examination. S18 S50 S11 S58

43. Certain royalties and services supplied or used in France, paid by a debtor carrying on an activity in France to a recipient without a permanent professional establishment in France, fall under article 182 B of the CGI. The ordinary rate also refers to the standard IS rate, generally on a gross base, with adjustments particularly for certain European recipients. Sporting services and cases involving non-cooperative jurisdictions are separate. A treaty may remove or limit withholding depending on the classification of the income and the existence of a permanent establishment. S51 S11 S46

44. For non-resident income subject to the progressive scale and minimum-rate mechanism, metropolitan French income earned in 2025 is taxed at a minimum of 20% up to €29,579 and 30% above that amount, unless a more favourable worldwide average rate is substantiated. Salaries and pensions may be subject to specific withholding; gains and dividends follow separate rules. These minimum rates therefore do not constitute a single scale for all French income of a non-resident. S10 S18 S37

45. The relevant treaty must be read together with its protocols and, where the conditions are met, amendments arising from the Multilateral Instrument. Treaty entitlement, income category, the beneficiary's conditions and the tax credit or exemption method must be checked. In the LHV judgment of 9 November 2015, no. 370054, the Conseil d'État declined to treat a German pension institution, which was exempt from tax because of its institutional status, as a resident under the treaty examined. The ruling concerns that treaty definition and those circumstances; it does not justify systematically denying the benefits of every treaty to a person who in fact pays no tax. S19 S46

13. Compliance and illustrative cases

46. A resident must identify foreign income and the reporting fields needed to apply treaties. Foreign accounts and life insurance or capitalisation contracts within the reporting rules must be examined, as must the relevant digital asset accounts. Forms 3916 and 3916-bis do not replace reporting of the income generated by the assets. For companies, profit returns, accompanying tax schedules, VAT, withholding, social security obligations and invoicing have their own deadlines. S02 S30 S21 S34

47. An employee moving to France. A person recruited abroad should not start by deducting a portion of salary. They must establish the absence of French tax residence during the required period, the recruitment circumstances, the date duties began and the reference remuneration. IFI and social security affiliation are then examined separately. S43 S52 S29

48. A company managed from France. A company's foreign address does not determine whether it has a French business operation or which functions are actually performed in France. The company's profit, the executive's remuneration and the distribution to the shareholder must be distinguished, followed by application of the corresponding treaty rules. Reduced dividend withholding does not eliminate profit already taxable at company level. S01 S23 S50

49. A non-resident's French apartment. Letting, annual ownership, sale and transfer on death or by gift are four separate taxable events. Exemption from CSG and CRDS does not necessarily remove the solidarity levy, tax on rent, property tax, IFI or inheritance duties. The country of social security affiliation, the treaty and the ownership structure must be documented for each tax. S07 S10 S38 S42 S52

50. A gift from abroad to a child in France. The location of the bank account and the parent's foreign residence are not enough to exclude French duties. The child's residence history, classification of the asset, earlier gifts and the existence of a treaty covering gifts determine the analysis. An income tax treaty does not necessarily answer this question. S42 S26 S46

14. Scope of these reference points

51. These reference points distinguish the main taxes but do not calculate an overall burden. Digital assets, management incentive arrangements, stock options, life insurance, trusts, furnished lettings, business transfers, reorganisations, regulated sectors and overseas territories require their own analysis. Before making a decision, the remaining task is to identify the provision applicable to the precise taxable event, then establish the facts and conditions that actually allow it to be relied on.

Sources

Official sources consulted on 20 September 2026. The dates of the versions and their limitations must be distinguished from that consultation date.

[S01] Article 4 B, French General Tax Code | Légifrance.

[S02] Resident of France | impots.gouv.fr.

[S03] Income tax: assessment, calculation and determination of gross tax | BOFiP.

[S04] Income tax: 2026 bands and rates | Service Public.

[S05] Who must pay the exceptional contribution on high incomes? | Service Public.

[S06] Income tax: differential contribution on high incomes, scope, base and calculation | BOFiP.

[S07] Social levies (CSG, CRDS and others) on income from assets and investments | Service Public.

[S08] Investment income | impots.gouv.fr.

[S09] Income tax: securities capital gains | Service Public.

[S10] Calculation rules | impots.gouv.fr.

[S11] Article 219, French General Tax Code | Légifrance.

[S12] Corporate income tax: related contributions and taxes, exceptional contribution on the profits of large businesses | BOFiP.

[S13] Calculating real estate wealth tax (IFI) | impots.gouv.fr.

[S14] Inheritance duties according to the relationship with the deceased | Service Public.

[S15] Taxable capital gains | impots.gouv.fr.

[S16] Exempt capital gains | impots.gouv.fr.

[S17] Small-business VAT exemption | Service Public Entreprendre.

[S18] My dividends | impots.gouv.fr.

[S19] Decision no. 370054 | Conseil d'État.

[S21] Corporate income tax (IS): rates, returns and payment | Service Public Entreprendre.

[S22] Social contribution on corporate income tax | Service Public Entreprendre.

[S23] Corporate income tax: scope and territoriality, definition of territorial rules | BOFiP.

[S24] Corporate income tax: losses and net long-term capital losses, rules on carrying losses forward | BOFiP.

[S25] Corporate income tax: participation income received from subsidiaries and debt waivers received from the parent under the parent-subsidiary regime, eligibility conditions for companies | BOFiP.

[S26] Gift duties according to the relationship with the donor | Service Public.

[S27] Taxable assets | impots.gouv.fr.

[S28] Businesses: what you need to know about VAT | economie.gouv.fr.

[S29] Social security and unemployment contribution rates in France | CLEISS.

[S30] Form no. 3916 | impots.gouv.fr.

[S31] I am leaving France: does exit tax apply to me? | impots.gouv.fr.

[S32] How do I value the assets reported for real estate wealth tax (IFI)? | impots.gouv.fr.

[S33] What liabilities can I deduct for real estate wealth tax (IFI)? | impots.gouv.fr.

[S34] DGFiP: electronic invoicing, business timetable and obligations, June 2026.

[S37] DGFiP: form 2494-SD and withholding tax instructions, 2026 edition.

[S38] How is my property tax calculated, and why has it increased in 2026? | impots.gouv.fr.

[S39] How is residence tax on my second home calculated? | impots.gouv.fr.

[S40] Understanding global minimum taxation | impots.gouv.fr.

[S41] When must income and inheritance tax returns be filed following a relative's death? | impots.gouv.fr.

[S42] 01: territorial scope (article 750 ter) | Légifrance.

[S43] The inbound expatriate regime | impots.gouv.fr.

[S44] Business value added contribution (CVAE) | Service Public Entreprendre.

[S45] Article 167 bis, French General Tax Code | Légifrance.

[S46] International taxation: list of tax treaties concluded by France | BOFiP.

[S48] Article 145, French General Tax Code | Légifrance.

[S49] Article 216, French General Tax Code | Légifrance.

[S50] Article 187, French General Tax Code | Légifrance.

[S51] Article 182 B, French General Tax Code | Légifrance.

[S52] Section I: scope (article 964) | Légifrance.

[S53] Article 209, French General Tax Code | Légifrance.

[S54] As a non-resident, am I liable to social levies (CSG, CRDS and the solidarity levy), and on which income? | impots.gouv.fr.

[S55] As a non-resident receiving property income, is it property rental income or business income? | impots.gouv.fr.

[S56] How can I benefit from the 10% standard deduction? | impots.gouv.fr.

[S57] What do notarial fees include? | Service Public.

[S58] My interest income | impots.gouv.fr.

[S59] Death of a PACS partner: what are the inheritance rules? | Service Public.

[S60] I bis: business value added contribution (articles 1586 ter to 1586 nonies) | Légifrance.

[S61] Article 235 ter ZC, French General Tax Code | Légifrance.

[S62] BOI-IS-GPE-20-20-60: deemed share of costs and expenses on disposals of participation securities.

The general guidance sources S22 and S31 are retained for traceability. Their inclusive wording of thresholds must be read in light of the CGI provisions: S61 for the social contribution on IS and S45 for exit tax.

Secondary background: EY, France chapters of the Personal Tax and Immigration 2025–2026 guide (law as at 1 October 2025), VAT/GST 2026 guide (1 January 2026), Corporate Tax 2025 guide (1 April 2025) and Estate and Inheritance Tax 2025 guide (February 2025). Targeted readings; these editions do not replace current official sources.