France tackles AI‑generated expense fraud and undeclared property constructions

A June 2026 study for the Perk platform found that 22 % of French employees regularly submit inaccurate expense reports, and 8 % rely on AI‑generated receipts to do so. The average loss per fraudulent employee is about €250 a year, and the prevalence is linked to cumbersome manual processes and out‑of‑pocket expense advances.

The French tax authority (DGFiP) is also using artificial intelligence and satellite imagery to identify undeclared real‑estate additions such as pools, verandas and garden sheds. The “Foncier innovant” programme has already uncovered 140 000 unregistered pools, generating roughly €40 million in additional local tax revenue, and will soon target other structures nationwide, notifying owners for regularisation.