Young Innovative Company (JEI) in France: 2026 Tax Regime
JEI (young innovative company status, jeune entreprise innovante) in 2026: conditions (20% R&D), social security and tax exemptions, CIR, CII, 30% tax reduction for investors.
NFT Tax in France: The Tax Treatment of NFTs
A truly unique NFT is excluded from the MiCA Regulation and from Article 150 VH bis of the French Tax Code. Since 1 January 2026, Article 150 VH ter taxes its capital gains under the regime of the assets it represents.
Blockchain Project Reversibility Clause: How to Plan for Reversibility
The reversibility of a blockchain project must be planned from the outset to allow withdrawal, data migration or the replacement of a technical solution…
Abuse of Law Committee in French Tax: When to Get a Lawyer
Abuse of law (abus de droit) in tax matters allows the tax authorities to disregard a sham act, or an act motivated solely by the aim of avoiding or reducing tax, contrary to the objectives of the provisions applied.
Management Package Tax in France: What to Anticipate
Since 2025, the gain on a management package received in return for a manager’s duties is taxed as salary beyond the limit set by Article 163 bis H of the French General Tax Code (CGI). Conditions, risks and points to watch for managers.
Proposed Tax Reassessment in France: How to Respond
You have received a proposed tax reassessment (proposition de rectification) following a French tax audit. What are your rights and deadlines, and how do you build an effective response to challenge the adjustments?
Hierarchical Appeal in a French Tax Audit: Challenging a Reassessment Before the Auditor’s Superior
Where a disagreement with the tax auditor persists over the reassessments proposed at the end of a tax audit, several out-of-court remedies are available before litigation has to be considered. The hierarchical appeal (recours hiérarchique), that is, the possibility of referring the matter to the auditor’s superior, is one of these remedies and is often […]
French Tax Authority Information Request: How to Respond
An information request (demande de renseignements) asks for information or supporting documents without opening a formal audit procedure such as an accounting audit…
Tax Litigation Before the French Administrative Court: Procedure and Time Limits
Where the prior tax claim has been rejected by the tax authorities, implicitly or expressly, the taxpayer can bring the dispute before the competent Administrative Court (tribunal administratif). This step marks the start of the litigation phase proper, with its own procedural rules and strict time limits. What is the time limit for bringing a […]
KYC for Crypto in France: How to Meet KYC Obligations in a Crypto Project
Any entity providing crypto-asset services must comply with the KYC obligations arising from French law and EU directives.
Tax Appeal in France: Procedure and Strategy Before the Administrative Court of Appeal
An appeal before the Administrative Court of Appeal (cour administrative d’appel) is the ordinary remedy against a judgment of the Administrative Court (tribunal administratif) in tax matters.
When and How to Regularise Your Tax Situation in France
When should you regularise your tax situation in France? How can you do it without exposing yourself to excessive consequences? The logic, the process and the precautions to take before contacting the tax authorities.
Crypto Account Frozen: How to Challenge a Freeze on a Crypto Platform
Account freezes are a measure frequently used by crypto platforms when abnormal behaviour is suspected or during a check…
Legal Action After a Crypto Hack in France: What Should You Do?
A hacked crypto account often causes significant financial losses and raises complex legal issues.
Dissolution Without Liquidation in France: Tax Consequences of a TUP for Companies
A universal transfer of assets and liabilities (Transmission Universelle de Patrimoine), often referred to by its acronym TUP, is a legal mechanism commonly used in the…
Tax Consequences of Liquidating a French Company
Liquidating a company triggers specific tax obligations for the company and its shareholders.
