The 2026 Finance Act confirms a fundamental trend: a higher tax base managed, documented and subject to controls.
For finance and tax departments, the challenge is no longer simply to understand the systems, but to :
An expert guide to turning taxation into a performance lever
This dossier offers a structured reading of the main tax levers to be activated in 2026, by cross-referencing :
- A legal analysis
- A financial vision (DAF)
- A operational reading of systems
Objective: to enable you to from information to decision.
What tax levers can you use to finance and develop your business in 2026?
Financing innovation and structuring your tax strategy
The key mechanisms (CIR, CII, IP Box...) remain major levers in 2026. The challenge is to mobilize them in a structured way to secure our tax strategy for innovation.
Controlling energy taxation: an operational challenge in 2026
Evolving excise duties, increasingly complex rules: the energy taxation is becoming a steering topic in its own right.
Anticipating the impact of local taxation as early as 2026
2026 marks a transition before structural developments in local taxation for 2027. Anticipating now is the key to controlling your future expenses.
Arbitrate your decisions in a changing tax environment
Taxation of holding companies, intra-group financing, e-invoicing... cross-functional developments that have a direct impact on your financial and tax choices. The challenge: integrate these new rules to secure your decisions.
Why download this special folder?
This file offers a structured and directly usable reading for :
- Identify tax levers that can be activated in 2026
- Understanding high-impact developments for your business
- Anticipating tax and operational risks
- Structuring a coherent approach between financing and taxation
This dossier combines the expertise of G.A.C. Group (innovation and taxation), Finaxim (financial management) and Hoche Avocats (legal expertise) to provide a comprehensive, operational overview.
Download the special folder
Co-written by G.A.C. Group experts, Hoche Avocats and Finaxim for an operational and directly usable reading
FAQ - Finance Act 2026
What are the tax incentives for innovation in the 2026 Finance Act?
The 2026 Finance Act confirms the stability of key schemes (CIR, CII, IP Box) and the extension of CICo and C3IV. It also strengthens the JEI status and introduces the JEII, while accentuating the requirements for structuring and justifying projects to secure the schemes.
How will energy taxation evolve in the 2026 Finance Act?
The 2026 Finance Act continues the overhaul of energy excise duties (electricity, gas) with a multi-tariff logic and a specific timetable (February to January cycle). It reinforces requirements for traceability, attestation and justification, making energy taxation more operational and exposed to controls.
What impact will the 2026 Finance Act have on local business taxation?
The 2026 Finance Act paves the way for a major reform of rental values by 2027. The year 2026 represents a transitional phase, with the end of certain smoothing mechanisms and changes to indexation rules, making local taxation more dependent on market dynamics.
What are the main cross-cutting tax measures in the Finance Act 2026?
The Finance Act 2026 introduces a number of cross-cutting measures impacting companies: changes to the taxation of asset holding companies, new rules on the deductibility of intra-group interest, securing the regime for long-term capital gains, and strengthening obligations linked to electronic invoicing (e-invoicing) and e-reporting.
Why does the Finance Act 2026 reinforce the need for tax security?
The digitization of tax audits (e-invoicing, e-reporting) and the increased use of data are strengthening tax authorities' ability to detect inconsistencies. Companies must therefore make their data more reliable, structure their processes and document their systems to limit risks.
Would you like to identify and secure your tax leverage in 2026?
G.A.C. Group assists companies in analyzing, structuring and securing their tax systems (innovation, energy, local taxation) in order to optimize their financial performance and anticipate risks.
Download the special folder
Co-written by G.A.C. Group experts, Hoche Avocats and Finaxim for an operational and directly usable reading
