March 2026
The Finance Act for 2026, which would normally have been adopted in December 2025, was ultimately passed in 2026 (with entry into force on 21 February 2026). A number of concerns regarding potential changes to the rules applicable in an international contexte have, fortunately, been dispelled.
Pascal JULIEN-SAINT-AMAND and Anaïs FIQUET set out in this article written for the Lexunion newsletter the 2 main regimes for which amendments had been contemplated:
Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Stéphanie BOHUON
Public relations manager
