The adoption of the Finance Act for 2025 followed an unusual timeline. In fact, the examination of the draft law, which was presented in October 2024, was interrupted by the resignation of the government on December 5. To ensure the continuity of public services at the beginning of 2025, Parliament adopted special Law No. 2024-1188 […]
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It should first be recalled that holding a bank account abroad by a French tax resident is in no way prohibited under current law. However, pursuant to article 1649 A of the French General Tax Code (CGI), a reporting obligation applies to the taxpayer. The latter must declare to the tax authorities all accounts opened, […]
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Since 1 September 2025, the individualised rate has become the standard for married couples and registered partners who are taxed jointly. Details can be found in the article. What income is subject to withholding tax? Withholding tax (PAS) applies to almost all income subject to income tax, but with two different collection methods. Income […]
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The DDADUE 5 Law of April 30, 2025, which came into force on May 3, 2025, adapts the French Monetary and Financial Code to comply with the requirements of the 6th Anti-Money Laundering Directive (Directive EU 2024/1640). It represents a major change by removing direct public access to data on beneficial ownership, in line with […]
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An agreement on future succession is a legal act whose object is rights over an inheritance that has not yet been opened. This inheritance may concern either the contracting party or a third party. Relaxation of Prohibition Article 770 of the Civil Code provides that “the option cannot be exercised before the opening of […]
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The judicial appointment of a provisional administrator is an exceptional measure traditionally permitted only when two cumulative conditions are met: the inability of the company to function normally and the existence of an imminent threat to its survival or operations (Cass. com., February 6, 2007, no. 05-19.008). Furthermore, the applicant must demonstrate a legitimate interest, […]
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