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In this new section, we present brief articles aimed at raising our clients’ awareness of topics that we have identified in our day-to-day practice as potential sources of complexity or risk.

French e-invoicing reform: What obligations for foreign companies not established in France?

Published on : 17/02/2026 17 February Feb 02 2026 10h17 10 17

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French e-invoicing reform: What obligations for foreign companies not established in France?

The French e-invoicing reform, whose phased entry into force begins on 1 September 2026, does not only concern companies established in France. For...

E-merchants and sales via marketplaces: what to do in the event of a tax audit?

Published on : 21/01/2026 21 January Jan 01 2026 10h22 10 22

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E-merchants and sales via marketplaces: what to do in the event of a tax audit?

For European tax authorities, one of the major challenges in the fight against VAT fraud is succeeding in reducing fraud in the e-commerce sector....

“Free” digital services: toward VAT liability?

Published on : 21/11/2025 21 November Nov 11 2025 10h56 10 56

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“Free” digital services: toward VAT liability?

The debate on taxing so-called “free” digital services has resurfaced following a question submitted by Italy to the VAT Committee, formalised in t...

Wealth Tax (IFI) and Non-Residents: A Often Overlooked Obligation, a Very Real Risk

Published on : 17/11/2025 17 November Nov 11 2025 15h18 15 18

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Wealth Tax (IFI) and Non-Residents: A Often Overlooked Obligation, a Very Real Risk

Many non-residents own real estate in France for personal use or rental purposes without knowing that they may be subject to the Impôt sur la Fortu...

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