Taxation of US Company in France

A US based family-owned company holding residential property in France is found liable for corporate tax on the basis of imputed rental income in France.

Fraud Undermining Energy Performance Certificates

A new report has highlighted a growing level of potential fraud in the use of energy performance certificates.

Vehicle Registration Taxes in France 2026

What are the vehicle registration taxes that apply in 2026?

France’s Housing Market in 2026

In a recent survey, notaires shared their assessment of the outlook for the French housing market this year.

Will France Finally Silence Cold Calls?

New laws come into operation this year to regulate unsolicited telemarketing calls, but enforcement has historically been ineffective.

Festive Break

The Price of a Building Plot

A new report highlights the substantial variation in the price of a building plot across France.

Civics Test for Residency and Citizenship

The government has set out the details of the civics test for certain residency and citizenship applications.

Widow Sanctioned for Diverting Marital Assets

In an inheritance dispute, a widow is found to have diverted community funds in the years preceding her husband’s death.

Energy Ratings and Property Prices

A new report shows the growing influence of energy ratings on the sale price of homes.