Invited by our partner Serene Network in Guadeloupe, Alexis Katchourine had the pleasure of leading a presentation for entrepreneurs on tax optimization for investments in works of art. A company that acquires an original work of art may deduct its purchase price from its taxable income over a period of five years. Eligibility requirements:✅ The […]

The tax on wealth-holding companies that own“luxury”assets applies to fiscal years ending on or after December 31, 2026. It targets a limited number of entities but at a high rate (20%) and with significant impacts. Beyond the actual amount of the tax, issues such as abuse of rights and improper management practices could be raised […]

Capital Reduction Through Share Buybacks vs. Dividend Distributions: Is This an Abuse of Tax Law or Not? A recent ruling by the Toulouse Administrative Court of Appeal (CAA), 1st Chamber, dated February 12, 2026, No. 24TL00941, sheds some interesting light on the matter. The Facts• A company carried out a capital reduction—not motivated by losses—by […]

Does the 2026 Finance Bill have a real chance of being passed before the end of the year? The government wants to avoid using Section 49.3; the special legislation route remains an option. Discussions could continue after the summer recess, in January, if the Senate and the National Assembly fail to reach an agreement. ➜ […]

On October 31, the National Assembly, amid the shifting political alliances surrounding the 2026 budget bill, adopted the JUVIN amendment. Originally, the proposal called for the creation of a new tax on the assets of wealth management holding companies—assets not used in operational activities—in order to combat tax avoidance strategies. The aim was to tax […]