🔥 Trending French Tax Reimbursements and Updates: What You Need to Know

The French tax landscape for 2026 brings several significant updates concerning declarations, new taxes, and reimbursement schedules, primarily affecting income earned in 2025. These changes stem from the 2026 Finance Bill and subsequent budgetary approvals ¹²³.

Key Changes in French Tax Declarations for 2026

French tax declarations for 2026 are now open, requiring all residents in France, and some second-home owners, to file their annual tax returns for income earned in 2025 ².

Pillar Two Rules Amendments

The 2026 Finance Bill includes amendments to the Pillar Two rules, which aim to ensure proper attribution of top-up tax to French constituent entities within multinational or domestic groups that are undertaxed ¹³. New filing obligations are also introduced for joint ventures and their subsidiaries to ensure these entities are properly identified ³.

New Wealth Tax on Holding Companies

A significant new measure is the introduction of a 20% wealth tax on certain holding companies that own luxury items ⁴⁵. This targets patrimonial holding companies and is part of broader efforts to adjust wealth taxation ⁵⁷.

Business Tax Developments

Several developments impact businesses, including changes to the Crédit d'Impôt Recherche (CIR - Research Tax Credit) and other business-related tax adjustments ⁵. There are also updates concerning the contribution on large companies and "apport-cession" changes, which relate to contributions of assets followed by their sale ⁵.

Real Estate and Property Tax Updates

The 2026 budget introduces key tax changes for property owners. These include updates to cadastral values, new rules affecting landlords, and adjustments to taxes on vacant housing ⁷. These measures are designed to modernize property taxation and address housing market dynamics ⁷.

Tax Credits and Rebates

While specific new tax credits are part of the changes, the 2026 tax season also involves the regular process of tax rebates and bills. Millions of people across France will either receive a payment from the tax office or a tax bill ⁶.

2026 Tax Payment and Reimbursement Schedule

The French tax authorities have confirmed the dates for income tax refunds and additional payment deadlines for 2026 ⁹.

Tax Notices

Tax notices are typically issued in July or August ⁹.

Reimbursements

For those due a refund, reimbursements will be processed according to the confirmed schedule ⁹.

Additional Payments

If additional tax is owed, the amounts will be debited from bank accounts on specific dates set by the tax authorities ⁹.

VAT Refunds for Non-EU Residents

Non-EU residents visiting France can claim VAT refunds on purchases. A step-by-step guide is available to help these individuals claim tax back efficiently ¹⁰. This process allows tourists and visitors to recover a portion of the Value Added Tax paid on eligible goods ¹⁰.

These updates reflect France's ongoing efforts to adapt its tax system to global standards, address national economic priorities, and manage public finances effectively ¹³⁴.