Skip to main content
Industries

The rules and risks of your industry, across borders.

Licences, value chains and the questions businesses in each industry ask first, with the services that usually apply.

Ask about your industry

Licences, approvals and first steps.

Ask WONE Global what applies to your industry in a market, with the sources shown.

Ask WONE Global→
People & firms

The WONE Global Partners in each market.

Named senior professionals, each admitted as the one firm for a service in their country, and the firms they lead.

For professional firms

Lead your service in your market.

One Partner per service, per jurisdiction, admitted by review against published criteria.

Open Partnerships→
Insights

Sourced answers on doing business across borders.

Every statement is labelled: source-checked, professionally reviewed or not yet checked, with its source and date where checked.

Ask WONE Global

Ask your question.

Answers come from statements checked against official sources, with the sources shown. Research, not advice.

Ask WONE Global→

France: The 2026 finance law (Law no. 2026-103 of 19 February 2026, article 12) extended the exceptional contribution on the…

A change recorded in WONE Global’s guide to France, under tax and reporting.

WONE Global's guide to France records this change under tax and reporting. Each statement below has been checked against the source it links to.

  1. The 2026 finance law (Law no. 2026-103 of 19 February 2026, article 12) extended the exceptional contribution on the profits of large companies so that it applies to the first two financial years closing on or after 31 December 2025.

    Originally created by article 48 of the 2025 finance law (Law no. 2025-127 of 14 February 2025).

    Direction générale des Finances publiques (BOFiP-Impôts) · IS - Contributions et impositions liées à l'IS - Contribution exceptionnelle sur les bénéfices des grandes entreprises (BOI-IS-AUT-60) ↗ Checked against an official source · Not yet professionally reviewed · checked 18 October 2026

This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in France can advise on that.