OrbitaxOrbitax

France Publishes Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending between 31 December 2025 and 30 March 2026

|Approved Changes|France
France

The French tax authority has published updated interest rates used in determining the deductibility of interest payments to shareholders, including for companies whose fiscal year ends between 31 December 2025 and 30 March 2026. The portion of interest payments exceeding the following rates is generally not deductible unless documentation is provided demonstrating that the interest rate applie…