What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

FranceEntreprendre Service Public

France extends 25% tax break for solidarity-company investors to 2027

Payments into ESUS and sociétés foncières solidaires from 22 October 2026 qualify again at 25%; new 30% rates for Corsica/DROM funds and JEII-focused FCPI start the same day.

By Taxxa AI OyPublished 22 October 2026

Tax

Individual investors domiciled in France for tax purposes who subscribe in cash to the capital of solidarity entities and innovation funds hold new and extended income-tax reductions for payments made from 22 October 2026. Décret n° 2026-968 du 20 octobre 2026 brings into force the solidarity, fund and financing-ceiling measures from articles 22, 23 and 26 of loi n° 2026-103 du 19 février 2026 de finances pour 2026.

Subscriptions in cash to the capital of an entreprise solidaire d'utilité sociale (ESUS) or a société foncière solidaire (SFS) carry a 25% reductionService Public. It covers payments made between 28 June 2024 and 30 September 2026Service Public, and again payments made between 22 October 2026 and 31 December 2027Service Public. Payments falling between 1 and 21 October 2026 sit in the gap between the two windows and qualify under neither. The standard conditions still apply: the subscriber keeps the shares for five years, and the reduction is claimed against income tax within the annual payment limits.

A new 30% reduction applies to subscriptions of parts of fonds d'investissement de proximité (FIP)Service Public whose assets consist, for at least 70%, of securities of companies operating exclusively in establishments in Corsica or in Saint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, Nouvelle-Calédonie, Polynésie française and Wallis-et-FutunaImpots. The reduction covers payments made on or after 22 October 2026Service Public. The reform's 48 is the 48-month deadline for the funds to reach the required investment quota, not an asset percentage. Only the fraction of each payment actually invested under the fund's investment quota counts, and annual fund payments are taken within the €12,000 single-person and €24,000 joint-taxation limits with no carryforward of any excess.

Subscriptions of parts of fonds communs de placement dans l'innovation (FCPI) invested in jeunes entreprises innovantes à impact (JEII) open a 30% reduction for payments made from 22 October 2026Service Public. By contrast, direct subscriptions to JEII capital keep the 40% rate for payments from 21 February 2026 to 31 December 2028, direct subscriptions to jeune entreprise innovante (JEI) capital stay at 30%, and ordinary subscriptions to petite et moyenne entreprise (PME) capital stay at 18%.

For every direct subscription, the total payments received by the beneficiary company must not exceed €16.5 million, raised from €15 millionService Public. Payments count within €50,000 a year for a single, widowed or divorced person and €100,000 for a jointly taxed married or pacsé couple, the excess opening the reduction over the next four years within the same limits; the resulting reduction then counts toward the €10,000 annual global cap on income-tax advantages. The subscriber attaches to the annual income-tax return the individual statement supplied by the company and stays able to prove the five-year holding on the tax authority's request for five years after the investment.

Legal basis: article 199 terdecies-0 A, article 199 terdecies-0 A bis and article 199 terdecies-0 A ter of the Code général des impôts, articles 22, 23 and 26 of loi n° 2026-103 du 19 février 2026 de finances pour 2026, and décret n° 2026-968 du 20 octobre 2026.

Shift qualifying subscriptions planned for early October into the 22 October window and re-check any FIP material citing a 48% asset test against the 70% threshold.

Sources

FranceEntreprendre Service Public

France extends 25% tax break for solidarity-company investors to 2027

Payments into ESUS and sociétés foncières solidaires from 22 October 2026 qualify again at 25%; new 30% rates for Corsica/DROM funds and JEII-focused FCPI start the same day.

By Taxxa AI OyPublished 22 October 2026

Tax

Shift qualifying subscriptions planned for early October into the 22 October window and re-check any FIP material citing a 48% asset test against the 70% threshold.