France: Public country-by-country (CbC) reporting requirements
Transitional measure allowing preparation in free electronic format for financial years beginning between January 1, 2025, and December 31, 2026
The Ministry of Economy and Finance on July 9, 2026, published an order establishing the rules for preparing and filing public country-by-country (CbC) reports in accordance with Commission Implementing Regulation (EU) 2024/2952.
The order requires that the public CbC report:
- Be drawn up according to the common EU template set out in Annex I to Regulation (EU) 2024/2952 (article A. 232-3 of the French commercial code)
- Be filed in an electronic declaration format in line with Article 4 of Regulation (EU) 2024/2952 (article A. 232-4 of the French commercial code)
As a transitional measure, the report may be prepared in a free electronic format (non-standardized) for financial years beginning between January 1, 2025, and December 31, 2026 (article A. 232-5 of the French commercial code).
Read a July 2026 report prepared by KPMG Avocats
For more information, contact a KPMG tax professional in France:
Marie-Pierre Hôo | mhoo@kpmgavocats.fr