The IFI 2026 return must be filed by 4 June. The tax scale remains unchanged, with a EUR 1.3m threshold and 30% allowance on the primary residence. Everything you need to know to file and optimise your French real estate wealth tax.

For business owners selling their company, the apport-cession mechanism under article 150-0 B ter of the French Tax Code has been, since 2012, one of the most powerful wealth structuring tools available in French tax law. By contributing shares to a holding company prior to the sale, the business ow

The 2026 Finance Act tightens Pacte Dutreil conditions in France: 6-year individual holding commitment, exclusion of non-professional assets, codified animating holding definition. Analysis and strategies for family business owners.

France’s Contribution Différentielle sur les Hauts Revenus (CDHR) guarantees a 20% minimum tax rate for households with income exceeding €250,000 (single) or €500,000 (couple). Extended indefinitely by the 2026 Finance Act, it requires a mandatory 95% advance payment in December. A complete guide to the mechanism and adaptation strategies for high-net-worth individuals.

Since the American and Israeli strikes against Iran in late February 2026, the Middle East has entered a phase of open conflict that is upending the global energy balance. The Strait of Hormuz, through which one-fifth of the world’s oil transits, is partially blocked. Brent crude has surged fr

The 2026 IFI filing season is approaching. Property dismemberment, portfolio rebalancing toward financial assets, charitable donations, and deductible debt management: four practical levers to legally optimize your French real estate wealth tax.