Legal news

I. Tax Credit for Personal Services

To encourage the development of personal services, a specific tax scheme has been introduced for this sector.

You can benefit from a tax credit on your income tax if you employ someone at home, whether you are working, unemployed, or retired.

The employee providing the services must work in one of the following locations:

• your primary or secondary residence (whether you own it or not),
• or in the home of an elderly relative receiving a personal autonomy allowance (Apa).

The tax credit amounts to 50% of the expenses incurred for personal services, within a ceiling ranging from €12,000 to €20,000 per year depending on your situation.

II. Tax Benefits Related to the Family

A. Tax Credit for Childcare Expenses

Under certain conditions, you can benefit from a 50% tax credit on expenses incurred for the care of your children or grandchildren outside the home.

Expenses are capped at €3,500 per child (€1,750 per child in shared custody).

The child must:

• be financially dependent on you,
• be under six years old on January 1 of the tax year,
• and be cared for in an approved facility or by a licensed childminder.

B. Tax Reduction for Schooling Expenses

You can benefit from a tax reduction when your child is enrolled in education beyond primary school. The education may take place in a public or private institution in France or abroad.

The child must:

• be financially dependent on you or attached to your tax household if of legal age,
• be enrolled in secondary or higher education as of December 31 of the tax year,
• not be employed,
• and not receive a salary (however, scholarships or internship allowances are permitted).

Note: your tax residence must be in France.

The amount depends on the child’s situation:

Child fully dependent:

• €61 (lower secondary school – collège),
• €153 (high school),
• €183 (higher education).

Child in shared custody:

• €30.50 (collège),
• €76.50 (high school),
• €91.50 (higher education).

C. Deduction of Alimony Payments

Under certain conditions, you can deduct alimony payments from your income if they are paid to:

• a child (minor or adult) who is not financially dependent on you,
• your spouse or former spouse,
• an elderly relative (parent, grandparent, in-law).

D. Tax Reduction for Dependency-Related Expenses

To support individuals living in care facilities, a specific tax scheme allows a reduction in income tax by deducting part of care and accommodation expenses.

The tax reduction corresponds to 25% of the expenses, with an annual ceiling of €10,000 per person.

The maximum tax reduction is therefore €2,500 per year per person.

This benefit applies regardless of your age or family situation.

E. Deduction for Housing Elderly Persons

If you permanently accommodate one or more individuals over the age of 75, you may, under certain conditions, deduct an amount corresponding to your expenses (food, lodging, etc.).

The deduction is capped at €4,075 per person in 2025. For a couple over 75, the ceiling is €8,151.

Note: you must not have a legal maintenance obligation toward the person. Therefore, they cannot be a direct relative (parents, grandparents, etc.), but may be a sibling, uncle, aunt, or an unrelated person.

F. Housing-Related Tax Benefits

MaPrimeRénov’

Introduced on January 1, 2020, this scheme replaces previous energy renovation tax credits and subsidies.

It applies to primary residences and finances energy improvements. It is available to all owners and co-owners of properties that are at least 15 years old.

The amount of support depends on the household’s total income.

Since 2024, the scheme has been divided into three categories:

• MaPrimeRénov’ for individual works
• MaPrimeRénov’ for comprehensive renovation
• MaPrimeRénov’ for co-ownerships

“Denormandie” Scheme

This scheme provides a tax reduction for investments in older properties that are renovated.

The work must represent at least 25% of the total investment.

It applies to projects between March 28, 2019 and December 31, 2027.

The tax reduction ranges from 12% to 21% of the property value, with a ceiling of €300,000.

“Loc’Avantages” Scheme

This scheme provides a tax reduction if you rent out a property at a lower rent than the market price.

The reduction may vary between 15% and 65% depending on the conditions.

Tax Credit for Installing Electric Vehicle Charging Stations

Note: the tax credit has been abolished for expenses paid from January 1, 2026.

However, you can still declare expenses from 2025 in 2026.

The credit applies to installations in a primary or secondary residence:

• 1 installation for a single person,
• 2 installations for a jointly taxed couple.

The credit amounts to 75% of the expenses, capped at €500 per charging station.

You must be tax resident in France.

Tax Benefits for Donations and Investments

Investment in Companies (“Madelin”)

You may benefit from a tax reduction by investing in small and medium-sized enterprises (SMEs).

Donations to Associations

Donations may entitle you to a tax reduction of 66% (or up to 75% depending on the organization), with a ceiling of 20% of taxable income.

Donations must be made without consideration to be eligible.

Our office remains at your full disposal should you require any further information regarding these tax updates.

Med venlig hilsen / Kind regards
Cabinet Nicolas BRAHIN
Advokatfirma i NICE, Lawyers in NIC
Camilla Nissen MICHELIS
Assistante – Traductrice
1, Rue Louis Gassin – 06300 NICE (FRANCE)
Tel : +33 493 830 876 / Fax : +33 493 181 437
Camilla.nissen.michelis@brahin-avocats.com
www.brahin-avocats.com

Taxes: Key Deadlines for the Month of May

The fiscal year is marked by a series of essential deadlines for taxpayers.

Between withholding tax payments, income tax filings, and obligations related to real estate wealth tax, it is crucial to keep track of the calendar in order to avoid any delays or penalties.

In this respect, the month of May is particularly busy.

Below are the main deadlines to keep in mind.

May 15: Monthly Payments and Installments

On this date, the fifth monthly income tax payment is collected under the withholding tax system.

This applies to taxpayers receiving income that is not subject to withholding by a third-party collector, including:

• self-employed individuals,
• liberal professionals,
• farmers,
• as well as individuals receiving rental income or alimony.

This date also corresponds to the fifth monthly payment for taxpayers who have opted for monthly payments of certain taxes, such as:

• property tax,
• housing tax on second homes,
• and real estate wealth tax.

May 19: Deadline for Paper Tax Returns

May 19 is the final deadline for submitting paper income tax returns (the 2026 return relating to 2025 income), including for taxpayers residing abroad.

This deadline also applies to paper filings of the real estate wealth tax (IFI).

Taxpayers who file their returns online benefit from an extended deadline, which varies depending on the number of their department of residence.

May 21: First Deadline for Online Filing

For taxpayers filing their returns online, the first deadline is set for May 21.

It applies to:

• departments numbered 1 to 19,
• as well as residents abroad.

This deadline applies to both income tax returns and real estate wealth tax declarations.

Anticipate to Better Manage

Meeting these deadlines is essential to avoid penalties and to secure your tax position.

It is recommended to prepare your returns in advance and carefully review pre-filled information to ensure its accuracy.

Good organization not only helps ensure compliance with tax obligations, but also allows taxpayers to optimize their tax situation by taking advantage of available measures.

Med venlig hilsen / Kind regards
Cabinet Nicolas BRAHIN
Advokatfirma i NICE, Lawyers in NIC
Camilla Nissen MICHELIS
Assistante – Traductrice
1, Rue Louis Gassin – 06300 NICE (FRANCE)
Tel : +33 493 830 876 / Fax : +33 493 181 437
Camilla.nissen.michelis@brahin-avocats.com
www.brahin-avocats.com

On the exequatur in France of decisions of Russian arbitration (commercial) courts in bankruptcy cases

Introduction (General Provisions)

The recognition and enforcement in France of decisions rendered by Russian arbitral (commercial) courts within the framework of bankruptcy proceedings fall under the scope of private international law and are governed by the rules of French law in the absence of an international treaty.

There is no bilateral agreement between France and the Russian Federation regarding the mutual recognition and enforcement of judicial decisions. Consequently, the general law (droit commun) of France applies.

In accordance with Article 509 of the French Code of Civil Procedure, foreign judicial decisions cannot produce legal effects on French territory without first undergoing the exequatur procedure.

This principle is confirmed by judicial practice, notably by the Munzer (Cass. civ. 1re, 7 January 1964) and Cornelissen (Cass. civ. 1re, 20 February 2007) rulings, according to which the French court exercises limited review, verifying three conditions: the jurisdiction of the foreign court, compliance with French international public policy (ordre public), and the absence of fraud.

Furthermore, Article L111-3 2° of the Code of Civil Enforcement Procedures provides that foreign judicial decisions may only acquire executive force in France after being recognized as such by a court (Tribunal judiciaire de Rouen, 14 January 2026, n° 25/04425).

First and foremost, exequatur is mandatory for any bankruptcy decisions rendered outside the European Union. Without it, such decisions have no legal force in France. This means that the debtor continues to be considered solvent (in bonis), their assets are not considered divested from their disposal (dessaisissement), and creditors retain the right of individual enforcement on French territory, even if they have filed their claims in the foreign proceeding (Cass. 1re civ., 28 March 2012, n° 11-10.639). Moreover, a bankruptcy trustee appointed in a foreign proceeding is not entitled to carry out enforcement actions in France without obtaining exequatur (v. not. doctrine and practice of international bankruptcies).

Three Conditions for Obtaining Exequatur

To obtain exequatur, three main conditions must be met:

1. Jurisdiction of the Foreign Court: First, the foreign court must be competent from the perspective of French private international law. In bankruptcy cases, this criterion is usually the Center of Main Interests (COMI) of the debtor or their place of residence/location. The procedure must be opened in Russia against a debtor whose main economic interests are linked to the territory of the Russian Federation, which allows for the recognition of the jurisdiction of the Russian court.
2. Compliance with International Public Policy: Second, the decision must comply with the international public policy of France. This includes, above all, respect for the rights of defense:

• Parties must be properly notified of the process;
• Parties must have the opportunity to present their arguments;
• Parties must have access to judicial remedies.

French judicial practice in the field of bankruptcy adheres to a flexible approach to the concept of public policy (Cass. com., 18 January 2000; Cass. com., 5 February 2002). The procedure conducted by Russian courts must be adversarial in nature, while the parties had the opportunity to participate in the case and appeal judicial acts. In practice, there are cases of refusal of exequatur due to the violation of these rights (Cour d’appel de Chambéry, 10 July 2025, n° 22/01725).

3. Absence of Fraud: Third, there must be an absence of fraud (fraude à la loi). Exequatur cannot be granted if the decision was obtained for the purpose of circumventing the law or prejudicing the rights of creditors. There must be no signs of abuse of right or a fictitious transfer of the procedure to a foreign jurisdiction.

The Question of the Status of the Financial Manager in Russian Bankruptcy Proceedings

The status of the financial manager (finansovyy upravlyayushchiy) in Russian bankruptcy proceedings deserves separate attention.

In accordance with Federal Law No. 127-FZ of October 26, 2002, “On Insolvency (Bankruptcy),” a financial manager is appointed by an arbitral court and exercises their powers from the moment of confirmation until the completion of the asset realization procedure or the termination of the proceedings.

Their powers are not limited by a fixed term, but are directly linked to the duration of the procedure. At the same time, they may be relieved of their duties or removed by the court in cases provided for by law (Art. 213.9 of the Federal Law “On Insolvency (Bankruptcy),” in conjunction with Art. 83 of the law). Powers also terminate upon completion of the bankruptcy procedure, including the full satisfaction of creditors’ claims.

The issue of the application of the foreign bankruptcy law (lex concursus) is also of particular importance. French law allows its application, but only after the recognition of the foreign bankruptcy decision (v. not. CA Chambéry, 10 July 2025, cited above). Until that moment, the consequences of the foreign procedure do not take effect on French territory.

Finally, international agreements may simplify the recognition procedure (for example, Convention franco-tunisienne of 28 June 1972; Convention franco-serbe of 18 May 1971), however, in the relations between France and Russia, such agreements are absent (Tribunal judiciaire d’Évry-Courcouronnes, 24 March 2026, n° 24/07019; Tribunal judiciaire de Bobigny, 15 July 2025, n° 23/11900).

Conclusion

Thus, decisions of Russian arbitral courts in bankruptcy cases can be recognized and enforced in France provided that exequatur requirements are met. Until it is obtained, such decisions have no legal force on French territory and do not generate consequences related to the bankruptcy procedure, including the restriction of the debtor’s rights or the powers of the manager. After receiving the exequatur, the decision acquires executive force, allowing the foreign manager to act in France in the interests of creditors within the limits permitted by French law.

Cabinet BRAHIN Avocats
Fedor IlIN
Master’s Degree in Business Law
Specialization in Transport and Aviation Law
Université Toulouse 1 Capitole
Email : fedor.ilin@brahin-avocats.com
1, Rue Louis Gassin – 06300 NICE (FRANCE)
Tel : +33 493 830 876 / Fax : +33 493 181 437
www.brahin-avocats.com

Activity Bonus: Are You Eligible?

The activity bonus is a social benefit designed to supplement the income of workers with modest resources.

Its main objective is to encourage employment or a return to work, while supporting the purchasing power of working individuals, whether employees or self-employed.

1. What changes as of April 1, 2026

A significant reform of the activity bonus comes into force on April 1, 2026.

This update is expected to benefit nearly three million households, with an average gain estimated at €50 per month.

On the same date, the basic monthly lump sum for a single person is increased to €638.28 (pursuant to Decree No. 2026-222 of March 30, 2026).

2. Who is eligible?

To qualify for this benefit, several cumulative criteria must be met:

• Age and activity: You must be at least 18 years old and engaged in a professional activity or receiving compensation under partial or technical unemployment schemes.
• Residence: You must reside in France on a stable basis, i.e., at least nine months per year.
• Nationality: You must be a French national, a citizen of the European Economic Area, Switzerland, or hold a valid residence permit for at least five years.
• Specific situations: Workers temporarily posted in France are not eligible.

In addition, individuals on parental leave, sabbatical leave, or unpaid leave are generally not eligible, unless they also receive professional income.

Students and apprentices: They may also be eligible provided they are solely responsible for one or more children, or receive a net monthly social income from work exceeding €1,117.26.

3. Calculation of the amount

The amount of the bonus is personalized and calculated according to a formula that takes into account household composition, all resources of household members, social benefits received, and housing situation.

The basic lump sum (€638.28) is increased depending on family composition:

• +50% for the first additional person.
• +30% for each subsequent additional person.
• Specific increases apply to single parents (128.412% of the base amount) and for each dependent child.

There is also an individual bonus for each working member of the household whose average monthly professional income exceeds €709.18.

Please note that the activity bonus is not subject to income tax.

4. How to apply?

Applications can be made via an online service or by submitting a form to the Caisse d’allocations familiales (CAF) or the Mutualité sociale agricole (MSA).

Once the application is approved, the benefit is paid monthly for a period of three months.

The amount remains fixed during this quarter, regardless of changes in income.

Procedures have now been simplified thanks to the pre-filling of quarterly income declarations, based on data provided by employers.

Beneficiaries simply need to check and validate this information each quarter.

Med venlig hilsen / Kind regards
Cabinet Nicolas BRAHIN
Advokatfirma i NICE, Lawyers in NIC
Camilla Nissen MICHELIS
Assistante – Traductrice
1, Rue Louis Gassin – 06300 NICE (FRANCE)
Tel : +33 493 830 876 / Fax : +33 493 181 437
Camilla.nissen.michelis@brahin-avocats.com
www.brahin-avocats.com

Income Tax: The 2026 Filing Calendar

While online filing has become the norm, the tax administration maintains a paper option for taxpayers who are unable to use digital tools.

Here is a practical guide to fulfilling your tax obligations in the traditional way in 2026.

1. A single deadline: May 19, 2026

Unlike the online schedule, which varies depending on the department, the deadline for submitting a paper return is the same for everyone.

You have until Tuesday, May 19, 2026, at 11:59 PM to send your form.

The postmark from La Poste serves as proof that you have met this deadline.

Online filing deadlines for the three zones

Who is entitled to file in paper format?

Although online filing has been mandatory since 2019, you may derogate from this rule in two specific cases:

• If your principal residence is not equipped with internet access.
• If your home has internet access but you are unable to complete your return online (for example, due to technical difficulties or lack of familiarity with the tool).

Taxpayers who already filed on paper in 2025 will receive their blank forms by post between March 27 and April 17, 2026.

2. Receiving your tax assessment by post

From 2026 onwards, the default rule is the electronic delivery of tax assessments.

However, receiving a paper notice remains an available option.

If you retain this method, your notice will arrive in your mailbox between July 23 and August 28, 2026, depending on whether you are taxable or not.

3. Refunds and payments: how does it work?

Even without an online account, transactions remain secure:

• Refund: If the administration has your bank details, you will receive a transfer at the end of July. Otherwise, a cheque will be sent to you by post.
• Balance due: If you owe money, the amount will be automatically debited from your bank account on September 25, 2026 (for amounts under €300), or spread over four months (from September to December) for higher amounts.

Med venlig hilsen / Kind regards
Cabinet Nicolas BRAHIN
Advokatfirma i NICE, Lawyers in NIC
Camilla Nissen MICHELIS
Assistante – Traductrice
1, Rue Louis Gassin – 06300 NICE (FRANCE)
Tel : +33 493 830 876 / Fax : +33 493 181 437
Camilla.nissen.michelis@brahin-avocats.com
www.brahin-avocats.com

Introduction

Everything you need to know about the tax relief for employing a domestic worker

Do you employ someone to work in your home?

Your expenses may entitle you to a tax credit. Under what conditions can you benefit from it? Which activities are eligible? What is the amount of this tax advantage? We explain.

What changes in 2026?

New information must be reported this year for individuals employing someone at home.

When completing your online tax return, you must select from the different types of expenses in the dropdown menu those that apply to you and provide details (amount and recipient).

From the 2025 income tax return onwards, you must also specify:

• the type of service provider: in-home employee, association, company, or public/private organization,
• how the service is provided: direct employment, intermediary (agency), provision of staff, or service provider.

Updates

This is the key moment of the tax year. The 2026 tax campaign begins this Thursday with the opening of the 2025 income tax return service and includes several changes.

Each taxpayer has a secure account on the impots.gouv.fr website.

In 2025, nearly 90% of households filed their income online.

2026 tax return schedule

• April 9: opening of the online filing service
• May 19: deadline for paper returns
• May 21, May 28, and June 4: deadlines for online filing

Who can benefit from the tax credit?

You can benefit from the tax credit if you incur expenses for personal services.

The employee must work:

• in your primary or secondary residence,
• or in the home of an elderly relative receiving APA.

You must be a tax resident in France.

Note: You cannot benefit if the employee is part of your household.

Which activities are eligible?

• childcare at home,
• tutoring,
• meal preparation,
• assistance to elderly people,
• assistance to people with disabilities,
• cleaning and household chores,
• gardening,
• handyman work,
• IT assistance,

Which payments are eligible?

• direct payment,
• payment to an organization,
• payment to a non-profit.

What is the amount of the tax credit?

The tax credit equals 50% of expenses.

€12,000 cap (increased by €1,500):

• per child,
• per person over 65.

Maximum €15,000 (up to €18,000 in some cases).

€20,000 cap

• disability ≥ 80%
• disability pension

Specific limits

• €500 handyman
• €3,000 IT
• €5,000 gardening

Immediate tax credit advance

Since January 2022, you can receive the tax benefit immediately.

How to declare?

Declare in box 7DB.

• enter amounts,
• check information,
• specify service.

Supporting documents

• wages and contributions,
• invoices,
• certificates.

You must keep documents and provide them if requested.

Med venlig hilsen / Kind regards
Cabinet Nicolas BRAHIN
Advokatfirma i NICE, Lawyers in NIC
Camilla Nissen MICHELIS
Assistante – Traductrice
1, Rue Louis Gassin – 06300 NICE (FRANCE)
Tel : +33 493 830 876 / Fax : +33 493 181 437
Camilla.nissen.michelis@brahin-avocats.com
www.brahin-avocats.com