Business tycoon and former politician Bernard Tapie and his wife Dominique Tapie were attacked by robbers in their mansion near Paris, in the early hours of Sunday morning.
The couple were tied up with electrical cord and beaten by a gang of four men.
Ms Tapie managed to free herself and made her way to a neighbour's home, from where she called the police.
She needed hospital treatment for several blows to the face.
"She is doing well," grandson Rodolphe Tapie said.
The robbers "pulled her by the hair because they wanted to know where the treasure was," said Combs-La-Ville mayor Guy Geoffroy.
"But of course there was no treasure, and the fact that they didn't find one made the violence only worse."
Police are treating Sunday's incident at the Tapies' home in Combs-la-Ville near Paris as a violent robbery and kidnapping.
Mr Tapie, 78, was hit on the head with a club, prosecutor Beatrice Angelelli said, but he declined to be taken for medical care.
The burglars broke into the Tapie home, a vast estate known as the Moulin de Breuil, through a first-floor window, undetected by the guards.
They made off with two watches, including a Rolex, earrings, bracelets and a ring, according to a source close to the investigation.
Mr Tapie was a Socialist minister who rose from humble beginnings to build a sporting and media empire, but later ran into a string of legal problems.
He would regularly flaunt his wealth, including the buying of a 72-metre yacht and a football club, Olympique de Marseille, which won the French championship while he was owner.
He was briefly minister for urban affairs in Francois Mitterand's government in 1992.
Mr Tapie was found guilty in a series of cases for corruption, tax fraud and misuse of corporate assets, went to prison for five months and was stripped of the right to stand in any election in France.
After his release from prison in 1997, he added showbiz to his various activities, trying his hand at acting, singing and hosting radio and TV shows.
In 2012 he also became a media boss, taking over southern French daily La Provence and other newspapers.
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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