France Tax Agency Updates Administrative Doctrine on Rates for Interest Deduction Caps

May 18, 2026, 5:00 AM UTC

The French General Directorate of Public Finance May 13 updated the administrative doctrine on reference rates used by companies to calculate the maximum deductible interest for 12-month periods ending between March 31 and June 29. [France, General Directorate of Public Finance, 05/13/26]

Reference: View Guidance No. BOI-BIC-CHG-50-50-30. View Announcement. View Index.

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