Tax Incentives, Credits & Reliefs·Légifrance·3 weeks ago·2 documents
Firms billing energy-renovation work done by subcontractors need a new Annexe III certification to keep CITE and éco-PTZ eligibility; the 30 September 2026 order sets the staffing, file, monitoring and audit rulebook.
Industry: Specialised construction activities
Real Estate & Property Tax·Service Public·4 weeks ago
Service-public clarifies: while a succession is unsettled, the taxe foncière is due every year even if the notice still names the deceased; the death-year tax is owed in full.
Tax Courts & Tribunal Decisions·Légifrance·4 weeks ago
SCI subscription proceeds for overseas housing must be actually invested within 18 months; signing a delegated project-management contract in time does not satisfy the condition.
Capital Gains Tax·Légifrance·4 weeks ago
Land sold as building land is not by itself excluded from the principal-residence exemption: its functional link to the home controls, the Conseil d'Etat holds.
VAT / GST / Indirect Tax·Légifrance·4 weeks ago
Home hosting of protected adults that does not compete with hotels cannot take the 5.5% VAT rate of article 279-a CGI, the Conseil d'Etat holds, quashing the Nantes discharge.
Industry: Residential care activities
Payroll Tax & Employer Contributions·Légifrance·4 weeks ago
The 28 September 2026 order amends the annex of the 30 December 2019 order setting the national list of bodies entitled to receive the apprenticeship-tax balance.
Industry: Across industries
VAT / GST / Indirect Tax·Service Public·4 weeks ago
The ANTS online quitus fiscal track now covers departments 06, 44, 57, 59, 62, 67, 69 and 75 — adding Alpes-Maritimes, Loire-Atlantique, Rhône and Paris to the previous four.
Real Estate & Property Tax·Service Public·4 weeks ago
From the 2027 assessments, one vacancy tax (CGI art. 1406 bis) replaces the TLV and THLV — automatic in tight zones from one year vacant, optional elsewhere from two years.
Industry: Real estate activities
Real Estate & Property Tax·impots.gouv.fr·4 weeks ago·2 documents
Each establishment acquired or created in 2026 needs its own 1447-C-SD by 31 December 2026 for the CFE 2027, with exemption claims on the 1447-E annexe.
Industry: Across industries
Customs & Trade·Légifrance·1 month ago
Clearance and transit operators lodge customs guarantees on ten new standard deeds — isolated, comprehensive, removal-credit, contested-debt and payment-facility; existing deeds stay valid.
Industry: Other transportation support activities
Real Estate & Property Tax·Service Public·1 month ago
BRS buyers must file the property-tax abatement declaration before 1 January of the year after signing; the variable exemption for homes near listed risk sites now starts at 25% instead of 15%.
VAT / GST / Indirect Tax·Entreprendre Service Public·1 month ago
The rewritten guide to TVA exigibilité: when the tax becomes payable for goods, services and advances, the débits option, and the year-end rule.
Industry: Across industries
VAT / GST / Indirect Tax·Entreprendre Service Public·1 month ago
A forgotten VAT credit may still be entered on a later return before 31 December of the second year after the omission; refunds go online-only; VTC and taxi fares join the exclusion examples.
Industry: Across industries
Payroll Tax & Employer Contributions·Entreprendre Service Public·1 month ago
The December DSN carrying PEEC data is now due on 5 January except with payroll deferral, and the tolerance filing with the January DSN now lands on 5 February — the old 15 January and 15 February dates are gone.
Industry: Across industries
VAT / GST / Indirect Tax·Entreprendre Service Public·1 month ago
The rewritten RSA page averages the €46,000 test over two calendar years, sets a 20%-of-prior-year instalment floor for continuing farms, adds 15 days for the online return, and opens a five-year periodic-payment option.
Industry: Crop and animal production, hunting and related service activities
Capital Gains Tax·impots.gouv.fr·1 month ago·3 documents
The 2026 return 2048-M-SD for gains on movables and property-company shares adds a forestry allowance line: individuals selling shares of entities holding forest stands cut income tax by €10 per holding year per hectare.
Industry: Silviculture and other forestry activities
Tax Incentives, Credits & Reliefs·Collectivités Locales·1 month ago
Eighteen of the 20 listed authorities refused the TFPB break and four the CFE break for 2026 QPV establishments; the profit-tax break applies in every QPV regardless of local opt-outs.
Industry: Across industries
Capital Gains Tax·impots.gouv.fr·1 month ago·3 documents
Notaries declare gains on terrains à bâtir from 21 February 2026 on the 2026 return 2048-TAB-SD with notice 51963#11, covering income tax, the non-resident levy and both taxes on newly constructible land.
Industry: Legal activities
Capital Gains Tax·impots.gouv.fr·1 month ago·2 documents
Expired deferrals on property-company share exchanges go on the 2026 form 2048-M-BIS; partial disposals keep the balance deferred via case 8 UT of return 2042.