The international tax reform under Pillar 2 sets a minimum global tax rate of 15% on the profits of multinational and large national groups operating in France. This rule, adopted by the EU and incorporated into French law, applies to…
If you have hired an employee who is not a French citizen, you may be liable for the tax on the employment of foreign workers (EMOE). Previously paid to the Office Français de l’Immigration et de l’Intégration (OFII), this tax…
Managing a company registered abroad from within France can be costly for the taxpayer—analysis of the recent ruling by the Paris Administrative Court (Paris Administrative Court of Appeal, 11 December 2024, No. 23PA01641, Sté Anotech Energy Global Solution Ltd). On…
After a period of uncertainty, France finally adopted the 2025 Finance Bill 2025 on 6 February 2025. This law includes tax increases for affluent taxpayers and large companies. Following the dissolution of the National Assembly in June 2024, the French…
On 26 December 2024, the French tax administration (BOSS) announced that the preferential measures to encourage the use of electric vehicles would be prolonged in 2025. These measures concern the calculation of the benefit in kind for the private use…
The French law of 29 November 2023 introduces a new obligation for companies employing between 11 and 50 staff to set up a value-sharing scheme, subject to these companies generating a certain profit level. This measure is introduced on an…
Non-financial reporting, a significant challenge for our customers and the COFIME Group Many texts promote the protection of the planet and address climate change, and some of them are relatively old. Indeed, the notion of sustainable development, with its three…
As of 1 January 2025, the French chart of accounts will change and significantly alter the way exceptional transactions are recorded. In addition to the practical organisation that this may represent for accounting and financial departments, it is important to…
While the focus of international tax news in 2024 is on the application of the new Pillar 2 rules (aimed at limiting tax competition between different countries by applying a minimum tax rate of 15% on the profits of multinationals…
Awareness of the challenges of climate change has led to the gradual introduction of complex regulations. These include achieving climate neutrality by 2050, reducing greenhouse gases (GHGs) by 55% by 2030 (FIT for 55) and limiting global warming to less…
