{"id":2161301,"date":"2026-11-01T23:35:54","date_gmt":"2026-11-01T22:35:54","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161301"},"modified":"2026-11-04T19:38:17","modified_gmt":"2026-11-04T18:38:17","slug":"business-tax-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/business-tax-lawyer-paris\/","title":{"rendered":"Business tax lawyer in Paris: corporate tax, groups and restructurings"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161301\" class=\"elementor elementor-2161301 elementor-2160684\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-fiscaliste-entreprise-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">Corporate income tax, tax consolidation groups, interest, mergers and contributions<\/p>\n      <h1 id=\"kch-h1\">Business <em>tax lawyer<\/em> in Paris:<span class=\"kcv-tail\"> corporate tax, groups and restructurings.<\/span><\/h1>\n      <p class=\"kcv-sub\">Corporate income tax, tax consolidation, interest paid between related companies, mergers and partial asset contributions: a company's tax burden is determined by its agreements, its accounts and the order of its transactions. As a business tax lawyer in Paris, the firm reviews each step against the French General Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts) and case law.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">Some choices have a deadline. The option to carry a loss back must be exercised within the time allowed for filing the return for the loss-making financial year, and a merger agreement placed under the special merger regime must contain the required tax undertakings.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">Business taxation \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the group structure chart, the tax returns, the consolidation agreement, the intragroup loan agreements, the draft merger agreement or the reassessment proposal: the firm reviews the applicable rules and the points that need securing.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. 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l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur 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\u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s 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La loi ne fixe pas un calendrier d\u2019allumage commun \u00e0 tous les immeubles.\",\"auteur\":\"Cabinet Kohen Avocats\"}]},\"next\":{\"nom\":\"Next\",\"articles\":[{\"titre\":\"Fin de Bloctel, interdiction du d\u00e9marchage d\u00e8s le 11 ao\u00fbt : on fait le point\",\"date\":\"2026-08-04\",\"url\":\"https:\/\/next.ink\/249950\/fin-de-bloctel-interdiction-du-demarchage-des-le-11-aout-on-fait-le-point\/\",\"citation\":\"Selon le cabinet Kohen Avocats, les jurisprudences dans ce secteur devraient \u00ab \u00e9clairer la port\u00e9e du futur r\u00e9gime \u00bb.\",\"auteur\":\"Next\",\"paraphrase\":true}]},\"actu-juridique\":{\"nom\":\"Actu-Juridique\",\"articles\":[{\"titre\":\"Magistrature et franc-ma\u00e7onnerie : que dit le droit ?\",\"date\":\"2026-09-22\",\"url\":\"https:\/\/www.actu-juridique.fr\/professions\/magistrats\/magistrature-et-franc-maconnerie-stupeur-et-evitements\/\",\"citation\":\"L\u2019article cite en r\u00e9f\u00e9rence l\u2019analyse de Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris, sur l\u2019avis du Coll\u00e8ge de d\u00e9ontologie du 9 juin 2026.\",\"auteur\":\"Actu-Juridique\",\"paraphrase\":true}]},\"batiweb\":{\"nom\":\"Batiweb\",\"articles\":[{\"titre\":\"Mayotte : Lecornu veut un \u00ab choc de mises en chantier \u00bb\",\"date\":\"2026-08-27\",\"url\":\"https:\/\/www.batiweb.com\/actualites\/urbanisme\/reconstruction-mayotte-lecornu-choc-mises-chantier-49208\",\"citation\":\"Sur les autorisations d\u2019urbanisme n\u00e9cessaires \u00e0 la reconstruction de Mayotte, l\u2019article cite les explications de Me Reda Kohen.\",\"auteur\":\"Batiweb\",\"paraphrase\":true}]},\"berliner-zeitung\":{\"nom\":\"Berliner Zeitung\",\"articles\":[{\"titre\":\"Null Euro Miete, daf\u00fcr Quizabende mit Rentnern: Wie eine 18-J\u00e4hrige ins Seniorenheim zog\",\"date\":\"2026-09-21\",\"url\":\"https:\/\/www.berliner-zeitung.de\/article\/null-euro-miete-dafuer-quizabende-mit-rentnern-wie-eine-18-jaehrige-ins-seniorenheim-zog-10414380\",\"citation\":\"Der Pariser Anwalt Reda Kohen ordnet das Modell als Gebrauchsleihe ein: Die Wohnung wird \u00fcberlassen, nicht vermietet.\",\"auteur\":\"Berliner Zeitung\",\"paraphrase\":true}]},\"startupitalia\":{\"nom\":\"StartupItalia\",\"articles\":[{\"titre\":\"Quasi 13 miliardi di dollari di Nvidia per la sconosciuta Hugging Face. 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if(e.key==='ArrowLeft'&&actuel>0){e.preventDefault();aller(actuel-1);}});\ns.querySelectorAll('button.knp__logo').forEach(function(b){b.addEventListener('click',function(e){ouvrir(b,e.detail===0&&b.tabIndex>=0);});});\n}\ndocument.querySelectorAll('.knp').forEach(lier);\n})();\n<\/script>\n<\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-tabs\" id=\"kcv-cabinet\" aria-label=\"Business tax lawyer in Paris\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-tabs-head\">\n      <p class=\"kk\">Kohen Avocats, Paris 17<\/p>\n      <h2>Business taxation: <em>what the tax authorities examine<\/em><\/h2>\n    <\/div>\n    <div class=\"kcv-bar\"><div class=\"kcv-chips\" role=\"tablist\" aria-label=\"Case sections\"><button class=\"kcv-chip-t on\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-avocat\" aria-controls=\"kcv-avocat\" aria-selected=\"true\" tabindex=\"0\">The lawyer<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p1\" aria-controls=\"kcv-p1\" aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Tax law \u00b7 Paris 17<\/p>\n    <h2>What a <em>business tax lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Corporate income tax<\/li><li>Groups and restructurings<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, avocat at the Paris Bar, advises on corporate taxation: corporate income tax, tax consolidation groups, financing between related companies and restructuring transactions.<\/p>\n    <p class=\"kcv-p\">A company's tax burden does not depend only on its accounting profit. It also depends on how the group is organised, the interest rates charged between related companies, the agreements signed between them and the timing of transactions.<\/p>\n    <p class=\"kcv-p\">The firm starts from the provisions of the French General Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts) and the decisions of the Council of State (Conseil d'\u00c9tat) and the Court of Cassation. It examines what the tax authorities can challenge, what the company must prove and what must be put in writing before the close of the financial year or the signing of the deed.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>The scope of the group<\/h3><p>Tax consolidation requires a holding of at least 95% of the capital, continuously throughout the financial year, under Article 223 A of the General Tax Code.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>The price of intragroup money<\/h3><p>Interest paid to a shareholder or related company is deductible only at the reference rate, unless the borrower can prove a rate it would have obtained from an independent bank.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>The order of transactions<\/h3><p>Merger, partial asset contribution, change of activity: the form and date of the transaction determine the treatment of latent capital gains and of losses that can be carried forward.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Corporate tax, groups, interest: <em>the rules that decide<\/em><\/h2>\n<p class=\"kcv-lead\">Four rules to examine first in a company or group subject to corporate income tax.<\/p>\n<ol class=\"kcv-conds\">\n  <li>Taxable profit derives from transactions of every kind carried out by the company, other than those that fall outside normal management (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051203585\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051203585\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 38<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048847486\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048847486\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 209 of the General Tax Code<\/a>). The Council of State treats as an abnormal act of management an act by which a company decides to impoverish itself for purposes unrelated to its own interest (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037847436\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037847436\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 21 December 2018, No. 402006, Cro\u00eb Suisse<\/a>).<\/li>\n  <li>Interest paid to an associated or related company is deductible up to the reference rate, or a higher rate that the borrower could have obtained from independent financial institutions under similar conditions (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542930\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542930\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 212, I, a, of the General Tax Code<\/a>). The Council of State assesses that rate by reference to the borrower's own situation and not that of the group; it dismissed the company's appeal (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038244610\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038244610\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 18 March 2019, No. 411189, Siblu<\/a>).<\/li>\n  <li>For a company that is not a member of a tax consolidation group, the standard cap limits the deduction of net financial expenses to the higher of two amounts: three million euros or 30% of adjusted taxable income, subject to the additional deductions and the thin-capitalisation rules provided for by the same provision (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049641637\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049641637\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 212 bis of the General Tax Code<\/a>). The current wording includes the interest on hedging instruments, so a decision made under the former provision cannot be transposed without checking (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042499872\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042499872\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 4 November 2020, No. 438629<\/a>).<\/li>\n  <li>In a tax consolidation group, the parent company alone is liable for the corporate income tax due on all the group's results (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048834056\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048834056\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 223 A of the General Tax Code<\/a>). The Court of Cassation draws the consequences in the insolvency proceedings of the parent, which owes a tax calculated by taking account of its subsidiary's result (<a href=\"https:\/\/www.courdecassation.fr\/decision\/62848d9d498a54057d102b5e\" target=\"_blank\" rel=\"noopener\">Cass. com., 18 May 2022, No. 20-21.852, published in the Bulletin<\/a>).<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>A company that pays interest on advances above the reference rate must establish a market rate specific to its own situation. In the Siblu case, published averages for leveraged buyout transactions were not enough.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>The documents to gather according to <em>your situation<\/em><\/h2>\n<p class=\"kcv-lead\">The tax rule applies to specific documents: agreements, minutes, loan agreements, merger agreements and tax returns.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Situation A<\/p><p class=\"kcv-opt-t\">You are preparing a transaction<\/p><ul><li>Group structure chart showing the percentages of capital and voting rights, at each relevant date<\/li><li>Tax returns and a statement of the losses that can be carried forward, financial year by financial year, with their origin<\/li><li>Draft merger, contribution or demerger agreement, and the planned timetable<\/li><li>Cash-pooling agreements, intragroup loans and evidence of the rates applied<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Situation B<\/p><p class=\"kcv-opt-t\">Your company is under audit<\/p><ul><li>Audit notice and reassessment proposal received<\/li><li>Tax consolidation agreement and, where applicable, exit agreement<\/li><li>Record of the group's neutralisations and a statement of debt waivers or subsidies<\/li><li>Rate studies, bank offers or share valuations relied on to justify the choices made<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>The time limit for replying to a reassessment proposal can be extended by thirty days on a request received by the tax authorities before it expires (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000022177777\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000022177777\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 57 of the Tax Procedure Code<\/a>). The request is made in writing and should be kept.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>Company law<\/li><li>Business sale<\/li><li>Tax litigation<\/li><li>International taxation<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>acts<\/em><\/h2>\n<p class=\"kcv-lead\">Review what exists, measure the risk, put it in writing before acting.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Mapping the group and its flows<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm reconstructs the shareholdings, the agreements between companies, the loans, the re-invoicing and the available losses, with their origin and financial year.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Testing each flow against the text<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Interest rates, support for subsidiaries, intragroup transfer prices, the cap on financial expenses: each item is matched with the provision that governs it and the evidence required.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Documenting the transaction and its agreements<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Merger agreement containing the undertakings required by Article 210 A, consolidation agreement, exit agreement, request for approval or for a formal position from the tax authorities.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Defending in the event of an audit<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm replies to the reassessment proposal, argues the burden of proof, then prepares the claim and the action before the administrative court if the disagreement persists.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>A formal position is best requested before the transaction: the tax authorities respond within three months when a written, precise and complete request is made by a taxpayer acting in good faith (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 80 B, 1\u00b0, of the Tax Procedure Code<\/a>). For a merger, demerger or partial asset contribution, point 9\u00b0 of the same article provides a specific prior request, to which the tax authorities reply within six months.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The timetable <em>of a group transaction<\/em><\/h2>\n<p class=\"kcv-lead\">From the group structure chart to the first return filed after the transaction.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Preliminary audit<\/p><p><strong>Before any decision.<\/strong> List the shareholdings, the losses that can be carried forward, the financial expenses not deducted and the agreements in force between the companies.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Choice of regime<\/p><p>Tax consolidation, the parent-subsidiary regime, the special merger regime: each option has its own conditions as to shareholding, duration and form.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Securing the position<\/p><p>Where the text requires it or the risk is real, a request for approval or for a formal position is filed before the transaction is carried out.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Signing the documents<\/p><p>The merger or contribution agreement restates the undertakings under Article 210 A; the consolidation agreement sets how the tax is shared between the companies.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Year-end<\/p><p>Neutralisations, deduction caps and the set-off of losses are calculated and justified in the group's returns.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Follow-up and audit<\/p><p>The right of reassessment in principle runs until the end of the third year following the year of taxation, but losses still carried forward remain open to audit.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before signing<\/em><\/h2>\n<p class=\"kcv-lead\">The points to check before the transaction in a company or group.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Shareholding: 95% threshold for tax consolidation, 5% threshold and two-year holding period for the parent-subsidiary regime, assessed at the right dates.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Interest: whether the lender is an associated or related company, the rate applied, evidence of a market rate specific to the borrower.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Net financial expenses: calculation of the cap under Article 212 bis, adjusted income and the treatment of amounts not deducted.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Losses: origin, age, chronological set-off, risk of a real change of activity, approval or exemption from approval in the event of a merger or contribution.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Agreements: sharing of tax within the group, exit clauses, tax warranties and notification periods in sales.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, evidence, <em>response<\/em><\/h2>\n<p class=\"kcv-lead\">Six common configurations and the first priority in each.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Creating or enlarging a tax consolidation group<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Structure chart, share register and a holding of at least 95% throughout the financial year.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The holding is assessed continuously throughout each financial year.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Check the scope, draft the consolidation agreement and set how the tax is shared.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Subsidiary sold outside the group<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Consolidation agreement, exit agreement, sale contract and tax warranty.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The contractual consequences of the exit are negotiated before the sale, without prejudice to the tax notification deadlines.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Provide for the treatment of losses, earlier reassessments, refunds and neutralisations.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Intragroup loan or current account<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Contract, rate, bank offers or a study specific to the borrower.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The rate is documented when the funds are made available.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Compare with the reference rate and build the evidence of a market rate if the rate is higher.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>High debt in a company outside a group<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Calculation of net financial expenses and of adjusted taxable income.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The calculation is redone at each year-end.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Measure the cap under Article 212 bis and track the expenses not deducted.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Merger, partial asset contribution or demerger<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Agreement, valuation of the contributions, description of the business branch and tax undertakings.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Before signing, and before the transaction where approval is needed.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Check the conditions of Articles 210 A and 210 B and prepare the approval request for losses.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Change of activity or sale of the business<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Turnover, headcount, fixed assets before and after, corporate purpose.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The 50% thresholds are assessed over the financial year of the change or the next one.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Measure the risk of cessation of the business and of losing the losses carried forward.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>business taxation<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">14 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>What does a tax lawyer do for a company subject to corporate income tax?<\/summary><div class=\"a\"><p>A tax lawyer advises on the determination of taxable profit and on the transactions that alter it. The profit subject to corporate income tax is determined under the rules of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051203585\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051203585\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Articles 38<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048847486\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048847486\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">209 of the General Tax Code<\/a>, then adjusted by provisions specific to groups, interest, losses and restructurings. In a group, the lawyer examines the shareholdings that condition tax consolidation or the parent-subsidiary regime, as well as the cash-pooling agreements and the rates applied between companies. For a merger, a partial asset contribution or the sale of a subsidiary, the lawyer checks the conditions of the special regime and drafts the undertakings that the deed must contain. In the event of an audit, the lawyer replies to the reassessment proposal and argues the burden of proof. The Court of Cassation recalls the extent of this role: \"Bound by a duty of advice and caution, the lawyer must draw the client's attention to the uncertainties of the law as it stands on the day of the intervention and to the risks that may affect the validity or effectiveness of the planned transaction\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/685ce28c0c5506317f3be88a\" target=\"_blank\" rel=\"noopener\">Cass. 1re civ., 25 June 2025, No. 23-16.629, published in the Bulletin<\/a>). In that case, the fault of an adviser who had concluded categorically that a share contribution transaction carried no risk was upheld; the cassation concerned only the assessment of the loss. For each transaction, the firm therefore flags the uncertain points and what can be secured in writing.<\/p><\/div><\/details><details><summary>What corporate income tax rates apply in 2026?<\/summary><div class=\"a\"><p>The standard rate of corporate income tax is set at 25% by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542939\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542939\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 219, I, of the General Tax Code<\/a>, in the version in force since 21 February 2026. A reduced rate of 15% applies up to \u20ac42,500 of taxable profit per twelve-month period, for taxpayers whose turnover does not exceed 10 million euros in the financial year, reduced where applicable to twelve months. The capital must be fully paid up and held continuously, as to at least 75%, by individuals, or by a company meeting the same conditions whose capital is itself held as to at least 75% by individuals. For the parent company of a tax consolidation group, turnover is assessed by adding together that of each member company, which can mean losing the reduced rate once a subsidiary joins. Net long-term capital gains on equity investments are taxed at 0%, but a share of costs and charges equal to 12% of the gross amount of the capital gains on disposal is added back to taxable income. Whether shares qualify as equity investments depends on how they are recorded in the accounts and, for certain shares, on a holding of at least 5% of the voting rights. The firm checks these conditions against the version of the text applicable to the financial year concerned.<\/p><\/div><\/details><details><summary>How does tax consolidation work, and who pays the group's tax?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048834056\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048834056\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 223 A of the General Tax Code<\/a> allows a parent company to make itself solely liable for the corporate income tax due on all the results of the group formed by itself and the companies in which it holds at least 95% of the capital, continuously throughout the financial year, directly or indirectly. The overall result is the algebraic sum of the results of each company, determined under standard conditions (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048831317\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048831317\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 223 B<\/a>). The Court of Cassation states that \"by tax consolidation under the conditions it lays down, the parent company makes itself solely liable for the corporate income tax due on all the results of the group\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/62848d9d498a54057d102b5e\" target=\"_blank\" rel=\"noopener\">Cass. com., 18 May 2022, No. 20-21.852<\/a>). In that case, a consolidated subsidiary had made a profitable disposal while its parent was in safeguard proceedings. The Court held that, where the financial year closes after the opening judgment, \"payment of corporate income tax is, for the companies subject to it, a legal obligation inherent in the activity continued after the opening judgment\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/62848d9d498a54057d102b5e\" target=\"_blank\" rel=\"noopener\">same judgment, published in the Bulletin<\/a>). It quashed the judgment that had refused preferential treatment to the Treasury's claim: the decision is unfavourable to the parent, which bears the tax arising from its subsidiary's result. The consolidation agreement must therefore provide for each subsidiary's contribution to that tax.<\/p><\/div><\/details><details><summary>What should the tax consolidation agreement between the parent and its subsidiaries provide for?<\/summary><div class=\"a\"><p>The General Tax Code designates the parent as the sole taxpayer; how the burden is shared between the companies is a matter for their agreement. Most often, each subsidiary pays the parent the tax it would have paid had it been taxed separately. This contractual neutrality has lasting effects. In a dispute decided in 2026, a subsidiary that had been sold claimed from its former parent 705,413 euros paid in respect of the 3% contribution on distributions, later declared contrary to the Constitution. The Paris Court of Appeal held that this declaration \"does not in itself retroactively entail the nullity or lapse of the Consolidation Agreement\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69fad05ecdc6046d47bf701f\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 8, 5 May 2026, No. 23\/05406<\/a>). It added that the principle of tax neutrality, \"which aims to balance taxation, concerns only the relations between the taxpayer and the tax authorities\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69fad05ecdc6046d47bf701f\" target=\"_blank\" rel=\"noopener\">same judgment<\/a>). The subsidiary's claim was dismissed: the decision is unfavourable to it. The court noted that the exit agreement contained no indication of what would happen to payments made before the sale, and applied it as written: what had not been stipulated was not refunded. A useful agreement therefore specifies how each subsidiary's contribution is calculated, the treatment of tax relief and of provisions struck down, the allocation of reassessments and the consequences of leaving the group.<\/p><\/div><\/details><details><summary>What happens when a subsidiary leaves the tax consolidation group?<\/summary><div class=\"a\"><p>Leaving has both tax and contractual effects. For tax purposes, losses suffered by a company before it joined the group can be set only against its own profit, and net financial expenses not deducted before entry become usable again after exit (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042909624\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042909624\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 223 I of the General Tax Code<\/a>). Neutralisations made during consolidation can also continue to have effect. The Council of State held that, where the group is dissolved before a neutralised provision on shares is reversed, the part not reversed is not deducted from the last overall result, absent an express provision; it dismissed the company's appeal, a result unfavourable to it (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000045895469\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000045895469\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 9 June 2022, No. 445023, Vivalto Sant\u00e9<\/a>). Contractually, the exit agreement governs earlier reassessments. The Paris Court of Appeal applied an agreement that placed on the departing subsidiary increases in tax notified before the sale, noting that \"it is not for the insolvency judge to find the nullity of a tax consolidation exit agreement whose nullity has never been declared by another court\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/62ac1bc4440e6d05e516a427\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 9, 16 June 2022, No. 21\/09573<\/a>). It nevertheless limited the parent's claim to the amount justified, namely 16,871 euros. The exit should therefore be prepared at the same time as the sale.<\/p><\/div><\/details><details><summary>What interest can a company deduct on an intragroup loan or a current account?<\/summary><div class=\"a\"><p>Interest paid to shareholders is deductible up to a rate equal to the annual average of the average effective rates charged by credit institutions and finance companies for floating-rate loans to businesses with an initial term of more than two years, provided the capital is fully paid up (3\u00b0 of 1 of Article 39 of the General Tax Code). <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542930\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542930\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 212, I, a<\/a> extends this limit to sums made available by an associated or related company, and allows a higher rate to be deducted if the borrower shows it would have obtained it from independent financial institutions under similar conditions. The reference to associated but unrelated companies results from Article 14 of the Finance Act for 2026; according to the administrative guidelines, it applies to financial years closed from 31 December 2025 (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/4399-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-IS-BASE-35-20<\/a>, updated 15 July 2026). Proving the market rate is demanding. The Council of State holds that this rate is assessed by reference to the characteristics of the loans and the borrower's own situation, not that of the group, and that the proof cannot be made if such a loan would not have been possible (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038244610\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038244610\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 18 March 2019, No. 411189<\/a>). The company, whose assets had been pledged to the group's bank, lost. The firm therefore builds the justification of the rate at the time of the loan.<\/p><\/div><\/details><details><summary>How does the cap on the deduction of net financial expenses apply?<\/summary><div class=\"a\"><p>For a company that is not a member of a tax consolidation group, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049641637\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049641637\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 212 bis of the General Tax Code<\/a> in principle limits the deduction of net financial expenses to the higher of two amounts: three million euros, reduced to twelve months if the financial year has a different length, or 30% of adjusted taxable income. That income is obtained by adding back in particular the net financial expenses, the depreciation allowed as a deduction net of taxable reversals and of the adjustments provided for by the text, and provisions for impairment net of their taxable reversals, before the set-off of losses. The same article provides for additional deductions of 75% in certain situations and a specific cap in the event of thin capitalisation, where the sums made available by related companies exceed one and a half times equity. Net financial expenses are the excess of deductible financial expenses, after applying Article 212, over taxable financial income. The review therefore has two stages: first the rate of each interest charge, then the overall cap. The definition of the expenses covered has changed. Under the former wording, the Council of State held that interest paid and received under an interest-rate swap did not remunerate sums made available and fell outside the calculation; it dismissed the minister's appeal (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042499872\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042499872\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 4 November 2020, No. 438629<\/a>). The current text expressly covers interest paid under derivatives or hedging contracts relating to the company's borrowings. For a tax consolidation group, a separate mechanism applies, to which <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042909624\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042909624\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 223 I<\/a> refers. The firm redoes the calculation on the version in force for each financial year.<\/p><\/div><\/details><details><summary>What is an abnormal act of management for corporate income tax purposes?<\/summary><div class=\"a\"><p>Taxable profit excludes transactions that, by reason of their purpose or terms, fall outside normal management. The Council of State defines an abnormal act of management as an act by which a company decides to impoverish itself for purposes unrelated to its own interest (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037847436\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037847436\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 21 December 2018, No. 402006, Cro\u00eb Suisse, published in the Lebon collection<\/a>). The tax authorities do not rule on the merits of management choices. For the sale of a fixed asset, they discharge the burden of proving abnormality when they establish a price significantly below market value and the taxpayer produces nothing to the contrary; the company must then show that the impoverishment was decided in its own interest, out of necessity or in exchange for consideration. In that case, the Council of State set aside the judgment that had refused to take account of the illiquidity of the shares sold: the decision is favourable to the company. The situations targeted within groups are common: an advance to a subsidiary bearing no interest, an intragroup transfer price, bearing another company's expenses, the remuneration of services. The defence rests on documents drawn up at the time of the act: valuation, expected consideration, commercial or financial interest, a reasoned corporate decision. The firm checks these elements before the transaction and, in an audit, challenges the value adopted by the tax authorities.<\/p><\/div><\/details><details><summary>Is financial support to a subsidiary in difficulty deductible?<\/summary><div class=\"a\"><p>The principle is now restrictive. Point 13 of Article 39 of the General Tax Code excludes from deductible expenses support of any kind granted to another company, except support of a commercial nature. This exclusion does not apply to support granted under a conciliation agreement that has been recorded or approved by the court, or to support granted to a company in safeguard proceedings, judicial reorganisation or judicial liquidation. The latter, where not of a commercial nature, is deductible up to the negative net equity of the company supported and, beyond that, in proportion to the interests held by other persons. For financial years before that text, the Council of State held that financial support granted by a company to its subsidiary in its own interest could be deducted, and that the company could prove, by means of economic valuations, that the value of its holding had not increased (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000045952351\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000045952351\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 21 June 2022, No. 447084, Ixcore, published in the Lebon collection<\/a>). Under the wording of Article 223 B applicable to financial years closed between 2005 and 2007, it also held that the absence of the statement of debt waivers and subsidies did not in itself prevent their neutralisation in the consolidated group; this result, specific to the former neutralisation regime, does not apply to support granted today. The contrary judgment was set aside: the decision is favourable to the company. The firm therefore characterises the support, its date and the subsidiary's situation before it is granted.<\/p><\/div><\/details><details><summary>Can a merger or partial asset contribution take place without immediate taxation?<\/summary><div class=\"a\"><p>Yes, subject to conditions. Under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046196219\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046196219\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 210 A of the General Tax Code<\/a>, net capital gains and profits arising on the assets contributed by reason of a merger are not subject to corporate income tax. This regime is conditional on undertakings that the absorbing company must give in the merger agreement: taking over certain provisions and reserves, calculating future capital gains on the tax value of non-depreciable fixed assets and adding back the capital gains on depreciable assets over five or fifteen years. The technical merger deficit recorded as an asset gives rise to no later deduction. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037987763\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037987763\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 210 B<\/a> applies this regime to the partial contribution of one or more complete branches of activity, and treats certain contributions of shareholdings as a complete branch, in particular those relating to more than 50% of the capital. The consequences are not only tax-related. Under the Commercial Code provisions then applicable, where the contribution was placed under the legal regime of demergers, the contributing company and the recipient became, unless otherwise stipulated, jointly liable for the taxes of the contributed branch whose triggering event pre-dated the transaction; the Council of State inferred that the recipient could challenge those taxes, within the limit of the sums due under that joint liability, and dismissed the minister's appeal (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000039198194\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000039198194\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 9 October 2019, No. 414122<\/a>). The firm checks the definition of the branch, the undertakings in the agreement and the allocation of the tax liability.<\/p><\/div><\/details><details><summary>Are losses forfeited in a merger or a change of activity?<\/summary><div class=\"a\"><p>They can be. In principle, a year's loss is carried forward to later years and deducted up to one million euros plus 50% of the profit exceeding that amount (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048847486\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048847486\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 209, I, of the General Tax Code<\/a>). In a merger or contribution placed under the regime of Article 210 A, the transfer of the losses of the absorbed or contributing company in principle requires approval. It is granted if the transaction is economically justified and has principal motives other than tax, if the activity that gave rise to the losses has not changed significantly during the period in which they arose, if it is continued for at least three years without significant change, and if the losses do not result from the management of movable or real estate assets (Article 209, II, 1). For a merger, approval is not required where the cumulative amount transferred is below \u20ac200,000, subject to the other conditions of the text; this exemption does not apply to demergers and partial contributions of complete branches of activity (Article 209, II, 2). A change in a company's corporate purpose or real activity amounts to cessation of the business; a change of real activity means in particular the addition of an activity causing an increase of more than 50%, or the abandonment or transfer of an activity causing a decrease of more than 50%, in either turnover, or average headcount and gross fixed assets, in the financial year of the transaction or the next compared with the year before it, unless approval is granted in the cases provided for by the text (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051765018\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051765018\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 221, 5<\/a>). The Council of State drew an unfavourable consequence: a company that had sold its business and changed its purpose could not carry back the loss of the following year, not being the same company; its appeal was dismissed (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000053163220\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000053163220\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 23 December 2025, No. 500342, Immofaq<\/a>). The carry-back is set against the undistributed part of the previous year's profit, excluding exempt profits or profits on which tax was paid by means of tax credits or reductions, up to the lower of the profit declared and one million euros (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053560738\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053560738\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 220 quinquies<\/a>).<\/p><\/div><\/details><details><summary>How long can the tax authorities challenge old losses?<\/summary><div class=\"a\"><p>The tax authorities' right of reassessment is in principle exercisable until the end of the third year following the year for which the tax is due (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 169 of the Tax Procedure Code<\/a>). Losses carried forward partly escape this limit. The Council of State holds that the tax authorities may check the existence and amount of losses arising in years that are themselves time-barred, where the company sets them against the year under audit or states that it has them at its year-end (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000052575566\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000052575566\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 14 November 2025, No. 493824, Faun Environnement, published in the Lebon collection<\/a>). Losses are set off in chronological order, starting with the oldest. A loss treated as entirely set against the profits of time-barred years can no longer be corrected; if it was set off only in part, the tax authorities can act only up to the remainder. The administrative court of appeal had treated the stock of losses as an undifferentiated whole; the Council of State set aside its judgment, a result favourable to the company. In practice, a tracking table of losses, year by year, with their set-off, makes it possible to delimit what the auditor can still challenge. This table must also take account of the set-off cap applicable since 2011, which carries part of the loss forward to later years. The firm reconstructs this chronology before replying to a reassessment concerning old losses.<\/p><\/div><\/details><details><summary>Can a restructuring be requalified as an abuse of rights?<\/summary><div class=\"a\"><p>Yes. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993642\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993642\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 64 of the Tax Procedure Code<\/a> allows the tax authorities to disregard sham transactions and those that, seeking a literal application of the texts against the objectives of their authors, could have been inspired by no motive other than avoiding or reducing tax. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990420\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990420\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 64 A<\/a> covers, subject to Article 205 A of the General Tax Code, acts that seek the benefit of a literal application of the texts against the objectives of their authors and whose principal motive is to avoid or reduce tax. For corporate income tax, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037956839\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037956839\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 205 A<\/a> disregards non-genuine arrangements put in place to obtain, as a main purpose or one of the main purposes, a tax advantage contrary to the object or purpose of the applicable law. In both cases, the dispute may be referred to the tax abuse of rights committee. Abuse of rights within the meaning of Article L. 64 entails a surcharge of 80%, reduced to 40% where it is not established that the taxpayer was the principal initiator of the acts or their principal beneficiary (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1729 of the General Tax Code<\/a>). The risk concerns in particular mergers designed to use losses, the interposition of holding companies and contributions followed by sales. The Court of Cassation upheld the fault of an adviser who had concluded categorically that a share contribution transaction carried no risk, while recalling that no loss \"can arise from payment of the tax that a taxpayer is legally bound to pay and that compensation linked to a tax reassessment is limited to the surcharges and penalties it entailed\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/685ce28c0c5506317f3be88a\" target=\"_blank\" rel=\"noopener\">Cass. 1re civ., 25 June 2025, No. 23-16.629<\/a>), unless it is proved that accurate advice would have led to a lower tax. The firm therefore documents the economic reasons for the transaction before it is carried out.<\/p><\/div><\/details><details><summary>Can you claim against your adviser or the seller after a corporate income tax reassessment?<\/summary><div class=\"a\"><p>It is possible, but the tax itself is rarely recovered. As regards the chartered accountant, the Court of Cassation holds that \"payment of the tax charged to a taxpayer following a tax reassessment is not compensable damage, unless it is established that, duly informed or duly advised, the taxpayer would not have been exposed to payment of the tax reassessed or would have paid a lower tax\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a17dd0bcdc6046d47320201\" target=\"_blank\" rel=\"noopener\">Cass. com., 28 May 2026, No. 25-11.366<\/a>). It quashed the judgment that had held the professional liable without examining whether the liability compensated included the tax; this decision therefore limits the compensation sought by the liquidator. Surcharges, late-payment interest and the costs of the proceedings remain the heads of loss most often disputed. Against the seller of the shares, the route is the liability warranty. In a case where the buyer claimed under the warranty the cost of working hours to be recovered, the court of appeal had held the claim inadmissible for want of any challenge to the accounts within the contractual period. The clause covered any new liability originating before the reference accounts and tax reassessments based on earlier accounting errors; the Court of Cassation set aside the judgment for distortion, noting the terms of the clause, \"from which it follows that accounting errors prior to the date of the reference accounts could be taken into account under the liability warranty\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/698c39edcdc6046d47d9cfcf\" target=\"_blank\" rel=\"noopener\">Cass. com., 11 February 2026, No. 24-18.870<\/a>). The decision, made on the interpretation of the clause and not on a tax reassessment, is favourable to the buyer. The firm therefore reviews the clause, its notification periods and its caps as soon as the reassessment proposal is received, before the contractual period expires.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048847486\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048847486\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 209 of the General Tax Code<\/span><span class=\"kcv-art-t\">taxable profit, loss carry-forward, transfer subject to approval<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542930\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542930\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 212 of the General Tax Code<\/span><span class=\"kcv-art-t\">interest paid to associated or related companies<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049641637\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049641637\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 212 bis of the General Tax Code<\/span><span class=\"kcv-art-t\">cap on net financial expenses<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542939\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542939\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 219 of the General Tax Code<\/span><span class=\"kcv-art-t\">corporate income tax rates<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048834056\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048834056\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 223 A of the General Tax Code<\/span><span class=\"kcv-art-t\">tax consolidation, 95% threshold<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048831317\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048831317\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 223 B of the General Tax Code<\/span><span class=\"kcv-art-t\">overall group result<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042909624\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042909624\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 223 I of the General Tax Code<\/span><span class=\"kcv-art-t\">losses prior to joining the group<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046196219\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046196219\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 210 A of the General Tax Code<\/span><span class=\"kcv-art-t\">special merger regime<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037987763\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037987763\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 210 B of the General Tax Code<\/span><span class=\"kcv-art-t\">partial asset contributions and demergers<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051765018\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051765018\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 221 of the General Tax Code<\/span><span class=\"kcv-art-t\">change of corporate purpose or real activity<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051203497\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051203497\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 145 of the General Tax Code<\/span><span class=\"kcv-art-t\">parent-subsidiary regime<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990420\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037990420\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 64 A of the Tax Procedure Code<\/span><span class=\"kcv-art-t\">abuse of rights with a mainly tax motive<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 80 B of the Tax Procedure Code<\/span><span class=\"kcv-art-t\">formal position and tax ruling<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054358875\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 169 of the Tax Procedure Code<\/span><span class=\"kcv-art-t\">right of reassessment for corporate income tax<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/tax-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Tax lawyer<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/corporate-tax-litigation-lawyer-paris\/\"><span class=\"kcv-pg-t\">Business tax litigation<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/international-tax-lawyer-paris\/\"><span class=\"kcv-pg-t\">International taxation<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Company law<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/business-law-attorneys-paris-75017\/business-sale-agreement-lawyer\/\"><span class=\"kcv-pg-t\">Business sale and purchase agreement<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>A group transaction or a corporate income tax reassessment? <em>Take stock today<\/em>.<\/h2>\n      <p>Send the structure chart, the agreements and the latest tax return: the firm identifies the applicable rules, the evidence to gather and the points to secure before the year-end or the signing.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"What does a tax lawyer do for a company subject to corporate income tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"A tax lawyer advises on the determination of taxable profit and on the transactions that alter it. The profit subject to corporate income tax is determined under the rules of Articles 38 and 209 of the General Tax Code, then adjusted by provisions specific to groups, interest, losses and restructurings. In a group, the lawyer examines the shareholdings that condition tax consolidation or the parent-subsidiary regime, as well as the cash-pooling agreements and the rates applied between companies. For a merger, a partial asset contribution or the sale of a subsidiary, the lawyer checks the conditions of the special regime and drafts the undertakings that the deed must contain. In the event of an audit, the lawyer replies to the reassessment proposal and argues the burden of proof. The Court of Cassation recalls the extent of this role: \\\"Bound by a duty of advice and caution, the lawyer must draw the client's attention to the uncertainties of the law as it stands on the day of the intervention and to the risks that may affect the validity or effectiveness of the planned transaction\\\" (our translation) (Cass. 1re civ., 25 June 2025, No. 23-16.629, published in the Bulletin). In that case, the fault of an adviser who had concluded categorically that a share contribution transaction carried no risk was upheld; the cassation concerned only the assessment of the loss. For each transaction, the firm therefore flags the uncertain points and what can be secured in writing.\"}}, {\"@type\": \"Question\", \"name\": \"What corporate income tax rates apply in 2026?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The standard rate of corporate income tax is set at 25% by Article 219, I, of the General Tax Code, in the version in force since 21 February 2026. A reduced rate of 15% applies up to \u20ac42,500 of taxable profit per twelve-month period, for taxpayers whose turnover does not exceed 10 million euros in the financial year, reduced where applicable to twelve months. The capital must be fully paid up and held continuously, as to at least 75%, by individuals, or by a company meeting the same conditions whose capital is itself held as to at least 75% by individuals. For the parent company of a tax consolidation group, turnover is assessed by adding together that of each member company, which can mean losing the reduced rate once a subsidiary joins. Net long-term capital gains on equity investments are taxed at 0%, but a share of costs and charges equal to 12% of the gross amount of the capital gains on disposal is added back to taxable income. Whether shares qualify as equity investments depends on how they are recorded in the accounts and, for certain shares, on a holding of at least 5% of the voting rights. The firm checks these conditions against the version of the text applicable to the financial year concerned.\"}}, {\"@type\": \"Question\", \"name\": \"How does tax consolidation work, and who pays the group's tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article 223 A of the General Tax Code allows a parent company to make itself solely liable for the corporate income tax due on all the results of the group formed by itself and the companies in which it holds at least 95% of the capital, continuously throughout the financial year, directly or indirectly. The overall result is the algebraic sum of the results of each company, determined under standard conditions (Article 223 B). The Court of Cassation states that \\\"by tax consolidation under the conditions it lays down, the parent company makes itself solely liable for the corporate income tax due on all the results of the group\\\" (our translation) (Cass. com., 18 May 2022, No. 20-21.852). In that case, a consolidated subsidiary had made a profitable disposal while its parent was in safeguard proceedings. The Court held that, where the financial year closes after the opening judgment, \\\"payment of corporate income tax is, for the companies subject to it, a legal obligation inherent in the activity continued after the opening judgment\\\" (our translation) (same judgment, published in the Bulletin). It quashed the judgment that had refused preferential treatment to the Treasury's claim: the decision is unfavourable to the parent, which bears the tax arising from its subsidiary's result. The consolidation agreement must therefore provide for each subsidiary's contribution to that tax.\"}}, {\"@type\": \"Question\", \"name\": \"What should the tax consolidation agreement between the parent and its subsidiaries provide for?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The General Tax Code designates the parent as the sole taxpayer; how the burden is shared between the companies is a matter for their agreement. Most often, each subsidiary pays the parent the tax it would have paid had it been taxed separately. This contractual neutrality has lasting effects. In a dispute decided in 2026, a subsidiary that had been sold claimed from its former parent 705,413 euros paid in respect of the 3% contribution on distributions, later declared contrary to the Constitution. The Paris Court of Appeal held that this declaration \\\"does not in itself retroactively entail the nullity or lapse of the Consolidation Agreement\\\" (our translation) (CA Paris, p\u00f4le 5 ch. 8, 5 May 2026, No. 23\/05406). It added that the principle of tax neutrality, \\\"which aims to balance taxation, concerns only the relations between the taxpayer and the tax authorities\\\" (our translation) (same judgment). The subsidiary's claim was dismissed: the decision is unfavourable to it. The court noted that the exit agreement contained no indication of what would happen to payments made before the sale, and applied it as written: what had not been stipulated was not refunded. A useful agreement therefore specifies how each subsidiary's contribution is calculated, the treatment of tax relief and of provisions struck down, the allocation of reassessments and the consequences of leaving the group.\"}}, {\"@type\": \"Question\", \"name\": \"What happens when a subsidiary leaves the tax consolidation group?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Leaving has both tax and contractual effects. For tax purposes, losses suffered by a company before it joined the group can be set only against its own profit, and net financial expenses not deducted before entry become usable again after exit (Article 223 I of the General Tax Code). Neutralisations made during consolidation can also continue to have effect. The Council of State held that, where the group is dissolved before a neutralised provision on shares is reversed, the part not reversed is not deducted from the last overall result, absent an express provision; it dismissed the company's appeal, a result unfavourable to it (CE, 9 June 2022, No. 445023, Vivalto Sant\u00e9). Contractually, the exit agreement governs earlier reassessments. The Paris Court of Appeal applied an agreement that placed on the departing subsidiary increases in tax notified before the sale, noting that \\\"it is not for the insolvency judge to find the nullity of a tax consolidation exit agreement whose nullity has never been declared by another court\\\" (our translation) (CA Paris, p\u00f4le 5 ch. 9, 16 June 2022, No. 21\/09573). It nevertheless limited the parent's claim to the amount justified, namely 16,871 euros. The exit should therefore be prepared at the same time as the sale.\"}}, {\"@type\": \"Question\", \"name\": \"What interest can a company deduct on an intragroup loan or a current account?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Interest paid to shareholders is deductible up to a rate equal to the annual average of the average effective rates charged by credit institutions and finance companies for floating-rate loans to businesses with an initial term of more than two years, provided the capital is fully paid up (3\u00b0 of 1 of Article 39 of the General Tax Code). Article 212, I, a extends this limit to sums made available by an associated or related company, and allows a higher rate to be deducted if the borrower shows it would have obtained it from independent financial institutions under similar conditions. The reference to associated but unrelated companies results from Article 14 of the Finance Act for 2026; according to the administrative guidelines, it applies to financial years closed from 31 December 2025 (BOI-IS-BASE-35-20, updated 15 July 2026). Proving the market rate is demanding. The Council of State holds that this rate is assessed by reference to the characteristics of the loans and the borrower's own situation, not that of the group, and that the proof cannot be made if such a loan would not have been possible (CE, 18 March 2019, No. 411189). The company, whose assets had been pledged to the group's bank, lost. The firm therefore builds the justification of the rate at the time of the loan.\"}}, {\"@type\": \"Question\", \"name\": \"How does the cap on the deduction of net financial expenses apply?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"For a company that is not a member of a tax consolidation group, Article 212 bis of the General Tax Code in principle limits the deduction of net financial expenses to the higher of two amounts: three million euros, reduced to twelve months if the financial year has a different length, or 30% of adjusted taxable income. That income is obtained by adding back in particular the net financial expenses, the depreciation allowed as a deduction net of taxable reversals and of the adjustments provided for by the text, and provisions for impairment net of their taxable reversals, before the set-off of losses. The same article provides for additional deductions of 75% in certain situations and a specific cap in the event of thin capitalisation, where the sums made available by related companies exceed one and a half times equity. Net financial expenses are the excess of deductible financial expenses, after applying Article 212, over taxable financial income. The review therefore has two stages: first the rate of each interest charge, then the overall cap. The definition of the expenses covered has changed. Under the former wording, the Council of State held that interest paid and received under an interest-rate swap did not remunerate sums made available and fell outside the calculation; it dismissed the minister's appeal (CE, 4 November 2020, No. 438629). The current text expressly covers interest paid under derivatives or hedging contracts relating to the company's borrowings. For a tax consolidation group, a separate mechanism applies, to which Article 223 I refers. The firm redoes the calculation on the version in force for each financial year.\"}}, {\"@type\": \"Question\", \"name\": \"What is an abnormal act of management for corporate income tax purposes?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Taxable profit excludes transactions that, by reason of their purpose or terms, fall outside normal management. The Council of State defines an abnormal act of management as an act by which a company decides to impoverish itself for purposes unrelated to its own interest (CE, 21 December 2018, No. 402006, Cro\u00eb Suisse, published in the Lebon collection). The tax authorities do not rule on the merits of management choices. For the sale of a fixed asset, they discharge the burden of proving abnormality when they establish a price significantly below market value and the taxpayer produces nothing to the contrary; the company must then show that the impoverishment was decided in its own interest, out of necessity or in exchange for consideration. In that case, the Council of State set aside the judgment that had refused to take account of the illiquidity of the shares sold: the decision is favourable to the company. The situations targeted within groups are common: an advance to a subsidiary bearing no interest, an intragroup transfer price, bearing another company's expenses, the remuneration of services. The defence rests on documents drawn up at the time of the act: valuation, expected consideration, commercial or financial interest, a reasoned corporate decision. The firm checks these elements before the transaction and, in an audit, challenges the value adopted by the tax authorities.\"}}, {\"@type\": \"Question\", \"name\": \"Is financial support to a subsidiary in difficulty deductible?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The principle is now restrictive. Point 13 of Article 39 of the General Tax Code excludes from deductible expenses support of any kind granted to another company, except support of a commercial nature. This exclusion does not apply to support granted under a conciliation agreement that has been recorded or approved by the court, or to support granted to a company in safeguard proceedings, judicial reorganisation or judicial liquidation. The latter, where not of a commercial nature, is deductible up to the negative net equity of the company supported and, beyond that, in proportion to the interests held by other persons. For financial years before that text, the Council of State held that financial support granted by a company to its subsidiary in its own interest could be deducted, and that the company could prove, by means of economic valuations, that the value of its holding had not increased (CE, 21 June 2022, No. 447084, Ixcore, published in the Lebon collection). Under the wording of Article 223 B applicable to financial years closed between 2005 and 2007, it also held that the absence of the statement of debt waivers and subsidies did not in itself prevent their neutralisation in the consolidated group; this result, specific to the former neutralisation regime, does not apply to support granted today. The contrary judgment was set aside: the decision is favourable to the company. The firm therefore characterises the support, its date and the subsidiary's situation before it is granted.\"}}, {\"@type\": \"Question\", \"name\": \"Can a merger or partial asset contribution take place without immediate taxation?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, subject to conditions. Under Article 210 A of the General Tax Code, net capital gains and profits arising on the assets contributed by reason of a merger are not subject to corporate income tax. This regime is conditional on undertakings that the absorbing company must give in the merger agreement: taking over certain provisions and reserves, calculating future capital gains on the tax value of non-depreciable fixed assets and adding back the capital gains on depreciable assets over five or fifteen years. The technical merger deficit (mali technique) recorded as an asset gives rise to no later deduction. Article 210 B applies this regime to the partial contribution of one or more complete branches of activity, and treats certain contributions of shareholdings as a complete branch, in particular those relating to more than 50% of the capital. The consequences are not only tax-related. Under the Commercial Code provisions then applicable, where the contribution was placed under the legal regime of demergers, the contributing company and the recipient became, unless otherwise stipulated, jointly liable for the taxes of the contributed branch whose triggering event pre-dated the transaction; the Council of State inferred that the recipient could challenge those taxes, within the limit of the sums due under that joint liability, and dismissed the minister's appeal (CE, 9 October 2019, No. 414122). The firm checks the definition of the branch, the undertakings in the agreement and the allocation of the tax liability.\"}}, {\"@type\": \"Question\", \"name\": \"Are losses forfeited in a merger or a change of activity?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"They can be. In principle, a year's loss is carried forward to later years and deducted up to one million euros plus 50% of the profit exceeding that amount (Article 209, I, of the General Tax Code). In a merger or contribution placed under the regime of Article 210 A, the transfer of the losses of the absorbed or contributing company in principle requires approval. It is granted if the transaction is economically justified and has principal motives other than tax, if the activity that gave rise to the losses has not changed significantly during the period in which they arose, if it is continued for at least three years without significant change, and if the losses do not result from the management of movable or real estate assets (Article 209, II, 1). For a merger, approval is not required where the cumulative amount transferred is below \u20ac200,000, subject to the other conditions of the text; this exemption does not apply to demergers and partial contributions of complete branches of activity (Article 209, II, 2). A change in a company's corporate purpose or real activity amounts to cessation of the business; a change of real activity means in particular the addition of an activity causing an increase of more than 50%, or the abandonment or transfer of an activity causing a decrease of more than 50%, in either turnover, or average headcount and gross fixed assets, in the financial year of the transaction or the next compared with the year before it, unless approval is granted in the cases provided for by the text (Article 221, 5). The Council of State drew an unfavourable consequence: a company that had sold its business and changed its purpose could not carry back the loss of the following year, not being the same company; its appeal was dismissed (CE, 23 December 2025, No. 500342, Immofaq). The carry-back is set against the undistributed part of the previous year's profit, excluding exempt profits or profits on which tax was paid by means of tax credits or reductions, up to the lower of the profit declared and one million euros (Article 220 quinquies).\"}}, {\"@type\": \"Question\", \"name\": \"How long can the tax authorities challenge old losses?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The tax authorities' right of reassessment is in principle exercisable until the end of the third year following the year for which the tax is due (Article L. 169 of the Tax Procedure Code). Losses carried forward partly escape this limit. The Council of State holds that the tax authorities may check the existence and amount of losses arising in years that are themselves time-barred, where the company sets them against the year under audit or states that it has them at its year-end (CE, 14 November 2025, No. 493824, Faun Environnement, published in the Lebon collection). Losses are set off in chronological order, starting with the oldest. A loss treated as entirely set against the profits of time-barred years can no longer be corrected; if it was set off only in part, the tax authorities can act only up to the remainder. The administrative court of appeal had treated the stock of losses as an undifferentiated whole; the Council of State set aside its judgment, a result favourable to the company. In practice, a tracking table of losses, year by year, with their set-off, makes it possible to delimit what the auditor can still challenge. This table must also take account of the set-off cap applicable since 2011, which carries part of the loss forward to later years. The firm reconstructs this chronology before replying to a reassessment concerning old losses.\"}}, {\"@type\": \"Question\", \"name\": \"Can a restructuring be requalified as an abuse of rights?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Article L. 64 of the Tax Procedure Code allows the tax authorities to disregard sham transactions and those that, seeking a literal application of the texts against the objectives of their authors, could have been inspired by no motive other than avoiding or reducing tax. Article L. 64 A covers, subject to Article 205 A of the General Tax Code, acts that seek the benefit of a literal application of the texts against the objectives of their authors and whose principal motive is to avoid or reduce tax. For corporate income tax, Article 205 A disregards non-genuine arrangements put in place to obtain, as a main purpose or one of the main purposes, a tax advantage contrary to the object or purpose of the applicable law. In both cases, the dispute may be referred to the tax abuse of rights committee (comit\u00e9 de l'abus de droit fiscal). Abuse of rights within the meaning of Article L. 64 entails a surcharge of 80%, reduced to 40% where it is not established that the taxpayer was the principal initiator of the acts or their principal beneficiary (Article 1729 of the General Tax Code). The risk concerns in particular mergers designed to use losses, the interposition of holding companies and contributions followed by sales. The Court of Cassation upheld the fault of an adviser who had concluded categorically that a share contribution transaction carried no risk, while recalling that no loss \\\"can arise from payment of the tax that a taxpayer is legally bound to pay and that compensation linked to a tax reassessment is limited to the surcharges and penalties it entailed\\\" (our translation) (Cass. 1re civ., 25 June 2025, No. 23-16.629), unless it is proved that accurate advice would have led to a lower tax. The firm therefore documents the economic reasons for the transaction before it is carried out.\"}}, {\"@type\": \"Question\", \"name\": \"Can you claim against your adviser or the seller after a corporate income tax reassessment?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It is possible, but the tax itself is rarely recovered. As regards the chartered accountant, the Court of Cassation holds that \\\"payment of the tax charged to a taxpayer following a tax reassessment is not compensable damage, unless it is established that, duly informed or duly advised, the taxpayer would not have been exposed to payment of the tax reassessed or would have paid a lower tax\\\" (our translation) (Cass. com., 28 May 2026, No. 25-11.366). It quashed the judgment that had held the professional liable without examining whether the liability compensated included the tax; this decision therefore limits the compensation sought by the liquidator. Surcharges, late-payment interest and the costs of the proceedings remain the heads of loss most often disputed. Against the seller of the shares, the route is the liability warranty (garantie de passif). In a case where the buyer claimed under the warranty the cost of working hours to be recovered, the court of appeal had held the claim inadmissible for want of any challenge to the accounts within the contractual period. The clause covered any new liability originating before the reference accounts and tax reassessments based on earlier accounting errors; the Court of Cassation set aside the judgment for distortion, noting the terms of the clause, \\\"from which it follows that accounting errors prior to the date of the reference accounts could be taken into account under the liability warranty\\\" (our translation) (Cass. com., 11 February 2026, No. 24-18.870). The decision, made on the interpretation of the clause and not on a tax reassessment, is favourable to the buyer. The firm therefore reviews the clause, its notification periods and its caps as soon as the reassessment proposal is received, before the contractual period expires.\"}}]}<\/script><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"Business tax lawyer in Paris \u2014 Kohen Avocats\", \"url\": \"https:\/\/kohenavocats.fr\/en\/business-tax-lawyer-paris\/\", \"telephone\": \"+33646605822\", \"email\": \"contact@kohenavocats.fr\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"11 rue Margueritte\", \"postalCode\": \"75017\", \"addressLocality\": \"Paris\", \"addressCountry\": \"FR\"}, \"areaServed\": \"Paris region (\u00cele-de-France)\", \"founder\": {\"@type\": \"Person\", \"name\": \"Reda Kohen\", \"jobTitle\": \"Lawyer at the Paris Bar\", \"sameAs\": [\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\"]}, \"openingHours\": \"Mo-Su 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.elementor-element.elementor-element-5bca5836 .elementor-heading-title {\n    line-height: 1.3 !important;\n    font-size: 0.85em !important;\n  }\n}\n@media (min-width: 1201px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    font-size: 0.95em;\n  }\n  \n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h1,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h2,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h3,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h4,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h5,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h6,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 .elementor-heading-title {\n    line-height: 1.35 !important;\n    font-size: 0.9em !important;\n  }\n}\n\/* M\u00e9dia queries pour le texte normal *\/\n@media (max-width: 768px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    line-height: 1.6;\n  }\n}\n@media (min-width: 769px) and (max-width: 1200px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    line-height: 1.65;\n  }\n}\n@media (min-width: 1201px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    line-height: 1.75;\n  }\n}\n\/* Filtre noir semi-transparent - \u00c9tat initial visible, maintenu au hover *\/\n\/* Z-INDEX 1 : au-dessus du flou mais en dessous du texte *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836::before {\n  content: '';\n  position: absolute;\n  inset: 0;\n  background: rgba(0, 0, 0, 0.6);\n  backdrop-filter: blur(0px);\n  opacity: 1;\n  pointer-events: none;\n  z-index: 1;\n  transition: backdrop-filter 1.2s cubic-bezier(0.25, 0.1, 0.25, 1);\n  will-change: backdrop-filter;\n}\n\/* Brillance + flou - \u00c9tat initial invisible *\/\n\/* Z-INDEX 0 : en dessous de la teinte noire *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836::after {\n  content: '';\n  position: absolute;\n  inset: 0;\n  background: rgba(255, 255, 255, 0);\n  box-shadow: \n    inset 0.5px 0.5px 0.5px 0 rgba(255, 255, 255, 0),\n    inset -0.5px -0.5px 0.5px 0 rgba(255, 255, 255, 0);\n  opacity: 0;\n  pointer-events: none;\n  z-index: 0;\n  transition: all 1.2s cubic-bezier(0.25, 0.1, 0.25, 1);\n}\n\/* ACTIVATION AU HOVER *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836:hover {\n  box-shadow: 0 6px 6px rgba(0, 0, 0, 0.2), 0 0 20px rgba(0, 0, 0, 0.1);\n  transform: translateY(-2px);\n}\n.elementor-1983483 .elementor-element.elementor-element-5bca5836:hover::before {\n  backdrop-filter: blur(8px);\n}\n.elementor-1983483 .elementor-element.elementor-element-5bca5836:hover::after {\n  background: rgba(255, 255, 255, 0.25);\n  box-shadow: \n    inset 0.5px 0.5px 0.5px 0 rgba(255, 255, 255, 0.15),\n    inset -0.5px -0.5px 0.5px 0 rgba(255, 255, 255, 0.15);\n  opacity: 1;\n} \n\n\n\n\n\n\n\n\n\n\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    flex-shrink: 0 !important;\n    scroll-snap-align: start !important;\n    width: clamp(300px, 30vw, 400px) !important;\n    min-width: 300px !important;\n  }\n\n  @media (max-width: 767px) {\n    .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n      width: 350px !important;\n      min-width: 350px !important;\n      max-width: 350px !important;\n    }\n  }\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157105 post-2157105 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-business-france-vat-registration-fiscal-representative-challenge-abroad\/\">Your Foreign Business Owes French VAT Without a French Company: Registration, Fiscal Representative and How to Challenge the Bill From Abroad<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157083 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157083 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/tim-schmidbauer-EnC5f7At4ac-unsplash-1-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157083 post-2157083 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-unpaid-invoice-penalties-injonction-payer-abroad\/\">Your French Client Has Not Paid: Late-Payment Penalties, the 40 Euro Fee and the Injunction-to-Pay While You Live Abroad<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157055 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157055 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/allison-saeng-Hpw4nI_QUWQ-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157055 post-2157055 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-corporate-bank-account-refusal-abroad\/\">Your French Bank Won&#8217;t Open a Corporate Account While You Live Abroad: Right to an Account, Banque de France Designation and the Anti-Money-Laundering Wall<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. 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Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156702 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156702 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-mIT9kEQBC6Q-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156702 post-2156702 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-hire-first-employee-dpae-contract-trial-pay-abroad\/\">Hiring Your First French Employee While You Live Abroad: DPAE, Contract, Trial Period, Pay and Registration<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156579 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156579 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/viktor-forgacs-5j8nd3QpRbo-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156579 post-2156579 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-close-dissolution-liquidation-tax-radiation-abroad\/\">Closing Your French Company From Abroad: Voluntary Dissolution, Friendly Liquidation, Tax Clearance and Striking Off<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156527 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156527 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-vGTXy8FS7b0-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156527 post-2156527 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-subsidiary-insolvent-director-liability-45-days-abroad\/\">Your French Subsidiary Goes Insolvent While You Live Abroad: 45-Day Filing, Director Liability and Sanctions Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. 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Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. 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