#French Tax Law
共检索到 1 篇相关深度研报
The Residency Trap: France’s 2026 Tax Reforms and the End of Naive Wealth Arbitrage
France's 2026 Finance Act codifies the 20% minimum effective tax rate (CDHR) while dismantling shareholder loan deductions in real estate holding entities (SCI). For cross-border FIRE practitioners, relying on the naive 183-day rule risks triggering full tax residency via family or economic anchors, exposing worldwide assets to aggressive taxation.