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.

The Côte d’Azur attracts new international residents every year, drawn by its exceptional quality of life. However, settling in France comes with lesser-known tax pitfalls that can prove costly. Here are the five most frequent mistakes observed among recently established expatriates &mda

Choosing between an individual PER and a life insurance contract requires a careful analysis of your retirement objectives. In 2026, these two vehicles offer distinct advantages depending on your tax profile and investment horizon.