France is often mistakenly perceived across the Atlantic as a country with high taxes. However, for many US citizens, it is a particularly attractive tax destination, sometimes overlooked, when approached methodically and with foresight. Whether you are looking to move abroad with your family, work remotely, start or grow a business, or prepare for retirement in Europe, France offers a secure legal and tax environment, supported by a bilateral tax treaty with the United States designed to avoid double taxation....

The Act on Experienced Employees of 24 October 2025 reformed the former mandatory professional interview. Renamed the ‘career path interview’, it is now subject to new rules regarding its frequency and content. We therefore offer you a summary of the main changes in this area :   1. The career path interview New content :  The law of 24 October 2025 expanded the scope of the mandatory professional interview, which previously only covered career development prospects, particularly in terms of...

The ‘senior citizens’ law of 24 October 2025 introduced a new scheme allowing employees nearing the end of their careers to request a switch to part-time work, which will be partly financed by their retirement allowance. This new measure appears to be a real asset in retaining senior employees while facilitating the end of their careers.  We therefore offer you a summary of the main rules applicable in this area so that you can familiarise yourself with this new scheme...

As a reminder, since 1 January 2022, the ‘Company Vehicle Tax’ (TVS) has been repealed and replaced by the ‘Tax on the allocation of vehicles tourism for economic purposes’, which itself consists of two annual taxes : The CO2 emissions tax The tax on vehicle age   Then, as of 1 January 2024, the ‘tax on vehicle age’ was replaced by the ‘tax on air pollutant emissions’, the calculation of which has been fundamentally changed and its rate significantly increased....

The publication of Decree No. 2025-840 of August 22, 2025 strengthens the protection of information relating to the domicile of certain natural persons listed in the trade and companies register. This new text allows the personal addresses of natural persons who are managers and partners with unlimited liability in companies listed in the trade and companies register to be concealed indefinitely. The following persons may request that their personal address be concealed : Managers, chairpersons, chief executive officers, deputy chief...

1. Applicable VAT rates Article 279-0 bis of the French General Tax Code (CGI) provides for the application of an intermediate VAT rate of 10% to improvement, conversion, fitting-out or maintenance work carried out in premises used for residential purposes, provided that such premises have been completed for more than two years on the date of execution of the work. This intermediate rate is a derogation from the standard rate of 20% applicable in principle to property works and may...

The Finance Act for 2025 has introduced a new long-term partial activity scheme known as ‘APLD-R’ to support businesses experiencing difficulties. A real lever for businesses experiencing a decline in activity in our fragile economic climate, this new scheme allows businesses to reduce their employees’ working hours for a specified period. We therefore offer you a summary of the main rules applicable in this area so that you can familiarise yourself with this scheme that is available to you :...

The decree and order of 27 May 2025 introduce new prevention obligations for employers. In response to increasingly frequent episodes of intense heat, the Labour Code is being amended to better protect employees. From 1 July 2025, employers will be required to assess the risks associated with heat (both indoors and outdoors) and implement concrete preventive measures. Here is a summary of the new regulations.   1. Definition of ‘extreme heat event’ An extreme heat event corresponds to the attainment...

The French Finance Act 2025 has changed the conditions under which lessors of furnished tourist accommodation (both professional and non-professional) are subject to VAT. As a reminder, anyone, whether an individual or a legal entity, who rents out furnished accommodation (i.e. accommodation that includes a list of furnishings laid down by decree) to customers who are staying for a short period, without taking up residence there, is considered to be a lessor of furnished tourist accommodation. This activity must be...