Electronic invoicing in France: A pragmatic approach during the launch phase
France’s e-invoicing reform is live. Good-faith businesses facing launch issues benefit from a proportionate approach, without any delay to deadlines.
French e-reporting from September 2026: what foreign companies need to check now
Foreign businesses that store goods in Germany or supply German private customers are often subject to German VAT obligations even though they do not have an establishment there. T
E-Reporting for Foreign Companies Without a Fixed Establishment in France
Foreign companies without a permanent establishment in France are not subject to the e-invoicing requirement, but may be subject to the e-reporting requirement.
VAT on cross-border services in France
For VAT purposes, what matters is not where the service is physically performed, but where it is deemed to be located for tax purposes. This territoriality rule determines which co
Social Security in France 2026
At the beginning of 2026, legal certainty has now been fully established: the French Loi de financement de la sécurité sociale (LFSS) for 2026 was adopted before the end of 2025
Taxation of French Civil Service Pensions
The German tax authorities have recently clarified how French civil service pensions are to be treated under the Franco-German Double Taxation Agreement (DTA). A consultation agree
New Rules for the Valuation of Company Cars in France
As of February 1, 2025, the rules for valuing benefits in kind related to company cars provided to employees will change. These changes apply to both purchased and leased vehicles,
