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France Publishes Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending between 31 March and 29 June 2025

|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 March to 29 June 2025. The portion of interest payments exceeding the following rates is generally not deductible unless documentation is provided demonstrating that the interest rate applied is at ar…

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