The French turnover tax C3S filing period is now open for 2026 returns on net-entreprises. Companies whose annual turnover exceeds €19 million must file and pay the contribution before 15 May 2026. This article provides a reminder of the rules and highlights potential optimisation opportunities.
Last week, the European Parliament’s Committee on Economic and Monetary Affairs published a draft report calling for a coherent tax framework for the EU’s financial sector. Origin and purpose of the report The report was […]
Key Tax Measures Affecting Businesses The French Finance Bill for 2026 (Projet de loi de finances – PLF 2026) was definitively adopted on 2 February 2026. Initially tabled before the French National Assembly on 14 […]
With effect from 1 January 2026, the provisions relating to value added tax (VAT) have been legally transferred from the French Tax Code (Code général des impôts – CGI) to the Code of Taxes on […]
French Input VAT omitted from deduction on 2023 expenses can still be recovered in your October and November 2025 VAT returns, provided they are filed before the end of the year. For expenses giving full […]
On Tuesday, October 14, the new government led by Sebastien Lecornu presented the Finance Bill for 2026, in compliance with the 70-day period granted to Parliament to deliberate. The Finance Bill 2026 (PLF 2026) provides […]
On Monday, September 22, 2025, the Conseil des prélèvements obligatoires (CPO), a body attached to the French Court of Auditors in charge of analysing mandatory levies, published a report recommending the abolition of the C3S […]
On July 27, 2025, U.S. President Donald Trump and European Commission President Ursula von der Leyen finalised a landmark U.S.–EU trade framework. It establishes a 15% tariff on most EU exports to the U.S., halving the previously threatened 30% tariff, while maintaining 50% duties on steel and aluminium. In exchange, the EU committed to $750 billion in energy purchases and $600 billion in new investments in the U.S., plus substantial military procurement.
Companies with annual turnover exceeding €19 million and subject to the Social Solidarity Contribution for Companies (C3S) in France must file their annual declaration and make the corresponding payment to URSSAF Provence-Alpes-Côte d’Azur no later […]
Since January 16, 2025, businesses can submit their formal request for a tax ruling regarding their situation under a specific tax regulation directly through the secure messaging system of the professional space on the French […]
