Understand before
you file.
11 guides on complex tax situations that the standard instructions don't explain. Written from the CGI, the BOFiP, and the DGFiP doctrine.
French-Swiss cross-border workers: tax rules for 2026
Residents of France who work in Switzerland are subject to a specific tax regime determined by two distinct bilateral conventions depending on the Swiss…
Luxembourg cross-borderFrench-Luxembourg cross-border workers: tax rules for 2026
Over 110,000 French residents work in Luxembourg. The applicable bilateral tax convention establishes a specific tax regime whose filing implications are…
German cross-borderFrench-German cross-border workers: tax rules for 2026
French residents working in Germany fall under the Franco-German tax convention of 21 July 1959. The applicable regime depends on the precise location of…
LMNPNon-professional furnished rental (LMNP) in 2026: how it works
Income from non-professional furnished rental is taxed in the category of industrial and commercial profits (BIC). Two regimes coexist: the micro-BIC and…
securities capital gainsCapital gains on securities: French tax rules for 2026
The sale of shares, fund units, or bonds generates a taxable capital gain when the sale price exceeds the acquisition price. The applicable tax regime…
rental incomeRental income in France: understanding the two tax regimes in 2026
Income from bare property rental is taxed in the category of rental income (revenus fonciers). Two regimes coexist: the micro-foncier and the actual-cost…
free sharesFree shares (AGA) in France: how they are taxed in 2026
Free share awards are an increasingly common form of remuneration in French companies, particularly in startups and listed large-caps. Their tax treatment…
stock optionsStock options in France: 2026 tax rules and traps to avoid
Stock options give the holder the right to buy shares in their company at a price fixed in advance (exercise price), generally below their market value at…
carried interestCarried interest: applicable tax regime in France in 2026
Carried interest is the deferred remuneration paid to investment fund managers (private equity, venture capital, infrastructure) based on fund…
IFIIFI 2026: are you affected, and how to file?
The Impôt sur la Fortune Immobilière (IFI — wealth tax on real estate) applies to taxpayers whose net taxable real estate assets exceed €1.3 million as at…
BSPCEBSPCE in 2026: the tax regime for startup founder warrants
BSPCE (bons de souscription de parts de créateur d'entreprise — startup founder warrants) are an equity incentive tool reserved for startups and young…