Type of publication: Technical

AGN EMEA Tax Committee News

This article provides an overview of the key provisions of France’s Finance Bill 2026, with a focus on the proposed tax on patrimonial holdings. Although the Finance Bill 2026 has yet to be formally adopted due to political uncertainty, its main revenue measures are now known. The article examines one of the bill’s flagship proposals, outlining the entities concerned, the conditions for liability, and the practical implications for both French and foreign taxpayers.

AGN EMEA Tax Committee News

What hidden tax liabilities might follow you when you leave Germany—and how can you plan to avoid them?

Our clients frequently ask us about the the tax consequences of moving away from Germany. The effects can be complex and, in some cases, significant. Terminating tax ties with Germany requires careful planning and consideration. In most cases, this involves triggering taxation events that result in the taxation of increases in value within the taxpayer’s assets.

AGN EMEA Tax Committee News

On 11 July 2025, the Federal Council approved the law for an immediate tax investment programme to strengthen Germany as a business location.

– What do these changes mean for your clients operating in or with Germany?
– How can you help them stay compliant and seize new opportunities?
– What are the implications for internationally active businesses across EMEA?

AGN EMEA Tax Committee News

Introduction

Switzerland has released its Safe Harbour interest rates for 2025—benchmarks that significantly affect how multinational companies structure intra-group loans. While often overlooked due to their technical nature, these rates carry real weight for compliance, tax risk management, and treasury strategy. For finance professionals and tax advisors operating in or through Switzerland, staying informed isn’t optional—it’s essential.