Publications
Find our latest articles and publications on current legal and tax topics.
From the toolbox to the tax trap: understanding the new face of Article 244 bis A in 2026
The article analyzes the major tax changes of 2026 for international real estate investors in France, notably the reclassification of SPI shares as real estate, leading to increased taxation. Social contributions become almost systematic for non-residents, and tax control procedures are being strengthened. Investors must now reassess their wealth strategies by incorporating transparency and the economic substance of their structures.
PLF 2026: the end of real estate reinvestment in the contribution-transfer regime (article 150-0 B ter of the CGI)
The 2026 Finance Bill introduces a major reform of the contribution-transfer regime, excluding real estate reinvestment and increasing the reinvestment rate to 70%. This development aims to redirect investments towards productive sectors, significantly impacting the wealth strategies of entrepreneurs. Leaders must anticipate these changes to adapt their investment projects.
PLF 2026: the new tax rules to know for leaders and investors
The 2026 Finance Bill introduces tax reforms affecting leaders and investors, notably the extension of the Dutreil regime and a tightening of the contribution-sale conditions. A new tax on luxury assets of holdings and restrictions on management packages complicate wealth management. PRAX Avocats offers support to navigate these changes and secure operations.
PRAXORAMA
Discover our monthly newsletter that keeps you informed of the latest tax and legal news.
PRAXORAMA #10 - Semaine 21/2025
Comparaison approfondie de l’approche fiscale entre la France et les États-Unis, focalisée sur les traitements des entités transparentes, des crédits d'impôt et des conventions bilatérales.
PRAXORAMA #9 - Semaine 20/2025
Étude du crédit d'impôt recherche (CIR) dans le secteur pharmaceutique à travers décisions contentieuses et précisions administratives récentes.
PRAXORAMA #8 - Semaine 19/2025
Le bulletin explore le nouvelle liste des ETNC et l'impact sur les contribuables en France, qu'elles soient établies en France ou en dehors.
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