France Updates Guidance for Extension of Temporary Surtax on Corporate Income Tax for Large Companies

The French tax authority has announced the publication of updated guidance on the temporary surtax on corporate income tax for large companies, considering the extension and modification of the threshold for liability as part of the Finance Law for 2026. The main updates are summarized as follows:

• Originally introduced as a temporary surtax applicable only to the first fiscal year closing on or after 31 December 2025, the temporary surtax was extended to cover a second consecutive fiscal y…