The 2026 Budget Bill, which runs 223 pages, introduces a new tax targeting wealth-holding companies. On Tuesday, the Prime Minister took responsibility for his government’s “revenue” section of the 2026 budget by invoking Article 49.3. 🔷 Tax rate The tax has been increased to 20% on certain luxury goods or passive income (compared to the […]

For the third consecutive year, the Farewell team hosted several conferences and breakfast discussions in Guadeloupe for many local entrepreneurs. This lecture series is organized by our local partner, Claire Montesinos, president of Serene Network and Seren Up! These conferences provided an opportunity to take stock of:• Tax opportunities in the French overseas departments and […]

While we await the conclusion of the saga surrounding the 2026 budget bill, the first end-of-year “gift” has finally come in the form of the 2026 Social Security Financing Act (LFSS 2026).   What’s changing: The General Social Contribution (CSG) rate is increasing from 9.2% to 10.6% on a large portion of investment income The […]

December 19, 2025: The Joint Committee (comprising members of the National Assembly and the Senate) fails to reach a compromise on the 2026 budget bill. ➜ No budget will be passed before December 31. Probable government response: submission of a special bill to the Council of State to ensure the continuity of the state:• Taxes […]

The Shareholder Foundation: Or, How to Divest to Govern More Effectively, Ease Family Tensions, and Engage in Charitable Work? What entrepreneur—whether male or female—hasn’t dreamed of making their vision a lasting reality? The shareholders of a for-profit company may wish to ensure its long-term survival while establishing a charitable organization. They will then transfer all […]

As part of the latest budget law for 2025, a new differential tax on high incomes (CDHR) was introduced. This measure aims to establish a minimum tax rate of 20% on income for the year 2025. It applies to taxpayers who are tax residents of France whose reference taxable income for the year 2025 exceeds: […]