Inheritance in France

A selection of recent articles on the law and practice of inheritance in France.

Social Charges on Pension Income 2026

The income scales that apply for liability to social charges on pension income have been increased this year.

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.