France: Financial Services

As June 2026 arrives, French taxpayers face critical deadlines while global markets navigate rising inflation, geopolitical tensions in the Middle East, and the transformative impact of artificial intelligence on investment strategies. With equity indices remaining positive despite negative sentiment, how should investors position themselves before the summer slowdown?

The European Union's fragmented approach to Real Estate Investment Trust (REIT) taxation creates significant cross-border challenges, with structures potentially facing up to three layers of taxation despite domestic...

The publication of Decree No. 2026‑341 of April 30, 2026 marks a decisive shift in the regulatory treatment of French so-called “Autres FIA” (or “other alternative investment funds”...

This transformation is based on new mechanisms that enhance the credibility and transparency of markets.

Under French law, companies are protected by several procedures to overcome financial difficulties. This legal protection aims to help companies facing financial difficulties and protect the overall business economy from the risks of cascading bankruptcies.

It has become a common refrain to say that the European Union requires an increase in investment by retail investors. To that end, on 30 September 2025, the European Commission published a recommendation...

The European Union ("EU") Listing Act, approved by the EU Council on October 8, 2024, introduces key changes to the EU Prospectus Regulation, offering greater flexibility to access and issue securities on EU markets for small and medium-sized enterprises ("SMEs"), including in the biotech and med-tech sector.

Dans une décision du 12 février 2025, la Chambre commerciale de la Cour de cassation se prononce sur les modalités de distributions de dividendes prélevés sur le compte de report à nouveau (Cass. Com. 12 février 2025.

Historically, non-French managers of non-French UCITS authorised for marketing in France were required to file a form for the marketing in France of a Foreign UCITS or UCITS sub-fund that wishes...