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New legislation, administrative guidance and court decisions, and what they mean in practice for a company established in France.
A company car driven by an employee who lives in France can make the VAT due there rather than in the employer’s home country. Many foreign companies have treated it as a benefit in kind and nothing more. Since a German ministry instruction of 3 March 2026, the question looks different. A hiring, not a […]
For VAT, what counts is not where a service is physically performed but where it is deemed to be supplied. That place-of-supply rule decides which country taxes the transaction, at what rate, and who owes it. It follows from Directive 2006/112/EC and sits in France at articles 259 and following of the Code général des […]
Passenger cars have historically been excluded from VAT deduction in France. A ruling published on 30 April 2025 opens a breach in that rule, and a wide one. Everything turns on a single point: whether there is consideration. What the Court held The judgment of the Court of Justice of the European Union of 20 […]
The French budget bill for 2025 was tabled in the National Assembly on 27 September 2024. Four measures bear directly on companies. Here is how they stood when the bill was tabled. An exceptional contribution on corporate income tax Companies with turnover above one billion euros would pay an exceptional contribution assessed on their corporate […]
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