France

France: France Tax Revenue Bulletin: DGFiP Reports 3.7% Rise in H1 2026 Collections

On 8 September 2026, the French Directorate General of Public Finance (DGFiP) published Bulletin “DGFiP Statistiques” n°48, detailing tax revenue collected during the first half of 2026. The report confirms that net tax receipts reached 275.4 billion euros, representing a 3.7% increase compared to the same period in 2025. This statistical release serves as a […]

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France: France Publishes 2026 Practical Guide to Local Taxation

On 31 August 2026, the DGFiP released the 2026 edition of its “Brochure pratique Impôts locaux” (Practical Guide to Local Taxes), the authoritative reference for understanding the calculation, payment, and relief mechanisms of all direct local taxes in France. The 120-page guide, available for free download on impots.gouv.fr, incorporates all legislative and regulatory changes effective

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France: France 2026 Local Direct Tax Rates Study Published by DGFiP

On 27 August 2026, the DGFiP published its annual comparative study on the direct local tax rates voted by French municipalities (communes) and intermunicipal cooperation establishments with their own tax powers (EPCI à fiscalité propre) for the 2026 fiscal year. The study, based on data transmitted by local authorities during the spring 2026 budget votes,

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France: France Extends Green Industry Investment Tax Credit to 2028

On 19 August 2026, the French government officially confirmed the extension of the Green Industry Investment Tax Credit (Crédit d’impôt pour investissements en faveur de l’industrie verte – C3IV) until 31 December 2028. Originally scheduled to expire at the end of 2025, the credit is a cornerstone of the “France 2030” industrial strategy and the

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France: France Tax Donation Guidance: FAQ for State and Public Bodies

On 14 August 2026, the DGFiP released a detailed Frequently Asked Questions (FAQ) document addressing the tax treatment of donations made to the French State, local authorities, and public establishments. The guidance clarifies the conditions under which donors — both individuals and corporations — can benefit from income tax or corporate tax reductions under Article

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France: France Wildfire Tax Relief Measures for Victims and Businesses

On 4 August 2026, the French Directorate General of Public Finance (DGFiP) announced a comprehensive package of emergency tax measures to support individuals and businesses impacted by the widespread wildfires that have affected multiple regions across France. The measures, detailed on the official tax portal impots.gouv.fr, are enacted under the general tax code provisions for

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