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,
