Legal news

The French Penal Code contains a number of provisions to penalise cyberattacks and personal data breaches. Articles 226-16 to 226-24 cover offences related to non-compliance with the provisions of the General Data Protection Regulation (GDPR) and the French Data Protection Act (Loi Informatique et Libertés).   These offences include unauthorised use of personal data, fraudulent […]

The withholding tax came into effect in 2019. How are tax reductions and deductions integrated? When do you get an advance? We tell you all about it. Tax credits and tax reductions: What are they? A tax credit is an amount deducted from your income tax. If the tax credit is greater than the tax, […]

When did the obligation to file a tax return come into force? The obligation to file a tax return for taxpayers subject to the controlled tax return system has been in force since 30 April 1950. Taxpayers must file an annual tax return, the content of which is determined by decree (Article 97 of the […]

French real estate wealth tax – Impôt sur la Fortune Immobilière – (‘IFI’) was introduced in France in 2018, replacing the Impôt de Solidarité sur la Fortune (‘ISF’). French real estate wealth tax relates to property owned by individuals, and its taxable base includes the net value of the property, i.e. after deduction of liabilities. […]

Tax changes in 2025 The Finance Act for 2025 increases the income-tax reduction for FCPI subscriptions from 18 % to 25 %. This applies to FCPIs approved between 1 January 2024 and 31 December 2025. What will change for the tax in 2025? With the roll-out of online returns, taxpayers who filed online last year will no longer receive […]

Deduction for business expenses: How does it work? Every year, when taxpayers file their tax return, they receive an automatic flat-rate deduction of 10% of their income. The purpose is to cover some of their daily expenses, especially those related to transport, meals, etc. This 10% flat-rate deduction is automatically deducted from their salary. So […]