{"id":31626,"date":"2026-01-12T09:49:43","date_gmt":"2026-01-12T08:49:43","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=31626"},"modified":"2026-01-13T09:40:04","modified_gmt":"2026-01-13T08:40:04","slug":"france-taxation-2026","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/france-taxation-2026\/","title":{"rendered":"France: what will taxation look like in 2026?"},"content":{"rendered":"<div  class='avia-slideshow av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0 avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;'><li  class='avia-slideshow-slide av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-31621 avia-img-lazy-loading-not-31621\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2026\/01\/Alain-Moreau_taxation-2026-France.png.png' width='1200' height='628' title='Alain-Moreau_taxation-2026-France.png' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-10922c57bdf42e6e77d5aaec29222215\">\n#top .av-special-heading.av-av_heading-10922c57bdf42e6e77d5aaec29222215{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-10922c57bdf42e6e77d5aaec29222215 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-10922c57bdf42e6e77d5aaec29222215 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-10922c57bdf42e6e77d5aaec29222215 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-10922c57bdf42e6e77d5aaec29222215 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-av_heading-10922c57bdf42e6e77d5aaec29222215 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-10922c57bdf42e6e77d5aaec29222215 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >France: what will taxation look like in 2026?<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; January 2026<br \/>\nAlain Moreau<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lpqtm003-25320ac488334652c0c21b6605a55d64-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2026\/01\/Allnews_Alain-Moreau_fiscalite-2026-France.pdf'  class='avia-button av-lpqtm003-25320ac488334652c0c21b6605a55d64 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download pdf (only available in French)\"><span class='avia_iconbox_title' >Download pdf (only available in French)<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>After more than two months of heated debate and hundreds of amendments examined, French parliamentarians (MPs and senators) were unable to reach a compromise on the 2026 finance bill. The government was therefore forced, as in 2025, to rush through a \u2018special\u2019 three-article bill to avoid a French-style shutdown.<\/p>\n<p>However, parliamentary work will resume at the beginning of January, based on the latest version of the finance bill, namely the one adopted by the Senate (which could not be adopted during the inconclusive Joint Committee meeting on 19 December).<\/p>\n<p>At this stage of the discussions, the main measures adopted are as follows:<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-eaf5b776065d0f14f5d7cd1e54044ba2\">\n#top .av-special-heading.av-av_heading-eaf5b776065d0f14f5d7cd1e54044ba2{\npadding-bottom:10px;\nfont-size:25px;\n}\nbody .av-special-heading.av-av_heading-eaf5b776065d0f14f5d7cd1e54044ba2 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-eaf5b776065d0f14f5d7cd1e54044ba2 .av-special-heading-tag{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-eaf5b776065d0f14f5d7cd1e54044ba2 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-eaf5b776065d0f14f5d7cd1e54044ba2 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-av_heading-eaf5b776065d0f14f5d7cd1e54044ba2 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-eaf5b776065d0f14f5d7cd1e54044ba2 av-special-heading-h2 blockquote modern-quote  avia-builder-el-6  el_after_av_textblock  el_before_av_hr  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Adjustment of the methods for calculating the differential contribution on high incomes (CDHR)<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-7  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>It should be noted that in February 2025, the CDHR was introduced, with the aim of establishing a minimum effective tax rate of 20% on high incomes (over EUR 250,000 for single taxpayers and over EUR 500,000 for taxpayers subject to joint taxation). The CDHR has been renewed for 2026 and several technical adjustments have been voted through. Special application rules are also provided for in the event of departure from France during the year.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mkayh1nf-90af4d355344414149f9aa08d032787f\">\n#top .av-special-heading.av-mkayh1nf-90af4d355344414149f9aa08d032787f{\npadding-bottom:10px;\nfont-size:25px;\n}\nbody .av-special-heading.av-mkayh1nf-90af4d355344414149f9aa08d032787f .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mkayh1nf-90af4d355344414149f9aa08d032787f .av-special-heading-tag{\nfont-size:25px;\n}\n.av-special-heading.av-mkayh1nf-90af4d355344414149f9aa08d032787f .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-mkayh1nf-90af4d355344414149f9aa08d032787f .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-mkayh1nf-90af4d355344414149f9aa08d032787f .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mkayh1nf-90af4d355344414149f9aa08d032787f av-special-heading-h2 blockquote modern-quote  avia-builder-el-9  el_after_av_textblock  el_before_av_hr  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Introduction of a tax on the non-operating assets of holding companies<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-10  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>A tax on asset holding companies was discussed and amended during parliamentary debates and finally adopted in the latest version of the Senate bill. However, senators limited the assets covered by the tax to unlet real estate and assets considered \u2018luxury items\u2019 (yachts, works of art, racehorses and sports cars, in particular). The company&#8217;s cash holdings were ultimately excluded from this tax. In return, and in order to emphasise the \u2018anti-tax optimisation\u2019 objective, the tax rate was raised from 2% to 20% at this stage of the debates. The tax is payable by shareholders who (together with their family circle) hold more than 50% of the financial or voting rights in the company.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mkayhp1l-edea4f1a8de5dcb08824a43f6dfd15e5\">\n#top .av-special-heading.av-mkayhp1l-edea4f1a8de5dcb08824a43f6dfd15e5{\npadding-bottom:10px;\nfont-size:25px;\n}\nbody .av-special-heading.av-mkayhp1l-edea4f1a8de5dcb08824a43f6dfd15e5 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mkayhp1l-edea4f1a8de5dcb08824a43f6dfd15e5 .av-special-heading-tag{\nfont-size:25px;\n}\n.av-special-heading.av-mkayhp1l-edea4f1a8de5dcb08824a43f6dfd15e5 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-mkayhp1l-edea4f1a8de5dcb08824a43f6dfd15e5 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-mkayhp1l-edea4f1a8de5dcb08824a43f6dfd15e5 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mkayhp1l-edea4f1a8de5dcb08824a43f6dfd15e5 av-special-heading-h2 blockquote modern-quote  avia-builder-el-12  el_after_av_textblock  el_before_av_hr  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Introduction of a tax on high net worth individuals (replacing the IFI)<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-13  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Since 2022, the Senate has regularly adopted an amendment replacing the current property wealth tax (IFI) with a tax on \u2018non-productive\u2019 wealth, now known as the \u2018contribution for high net worth individuals\u2019, with an entry threshold set at EUR 2,570,000.<\/p>\n<p>The aim of this new provision is to tax only non-productive assets that do not contribute to economic growth. This would therefore apply in particular to properties reserved for the taxpayer&#8217;s own use (main or secondary residences) or unoccupied or vacant, cash (all types of cash accounts) and all similar financial investments (money market funds). Digital assets (such as Bitcoins) are also included in the scope of this new tax, as are all tangible movable property (valuables, cars, yachts, aeroplanes), with the notable exception of antiques, works of art and collectors&#8217; items.<\/p>\n<p>Tax rates would remain those of the current IFI, set between 0.50% and 1.50%.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mkaykvld-530a832832b8e11a30d316f2d7de6787\">\n#top .av-special-heading.av-mkaykvld-530a832832b8e11a30d316f2d7de6787{\npadding-bottom:10px;\nfont-size:25px;\n}\nbody .av-special-heading.av-mkaykvld-530a832832b8e11a30d316f2d7de6787 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mkaykvld-530a832832b8e11a30d316f2d7de6787 .av-special-heading-tag{\nfont-size:25px;\n}\n.av-special-heading.av-mkaykvld-530a832832b8e11a30d316f2d7de6787 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-mkaykvld-530a832832b8e11a30d316f2d7de6787 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-mkaykvld-530a832832b8e11a30d316f2d7de6787 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mkaykvld-530a832832b8e11a30d316f2d7de6787 av-special-heading-h2 blockquote modern-quote  avia-builder-el-15  el_after_av_textblock  el_before_av_hr  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Amendment of the Dutreil pact<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-16  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>In response to the recommendations of a recent report by the Court of Auditors, the conditions of the Dutreil pact (which allows a company to be transferred free of charge under very advantageous conditions) would be tightened on the following points: extension of the individual retention commitment period from 4 to 6 years and exclusion of digital assets, passenger vehicles, works of art, racehorses and real estate not used exclusively for professional purposes from the exemption. A new anti-abuse clause would also regulate transfers financed mainly by debt (family buy-outs).<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mkaynfwk-79f6965a05441b3b0f5b6f4da76e11af\">\n#top .av-special-heading.av-mkaynfwk-79f6965a05441b3b0f5b6f4da76e11af{\npadding-bottom:10px;\nfont-size:25px;\n}\nbody .av-special-heading.av-mkaynfwk-79f6965a05441b3b0f5b6f4da76e11af .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mkaynfwk-79f6965a05441b3b0f5b6f4da76e11af .av-special-heading-tag{\nfont-size:25px;\n}\n.av-special-heading.av-mkaynfwk-79f6965a05441b3b0f5b6f4da76e11af .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-mkaynfwk-79f6965a05441b3b0f5b6f4da76e11af .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-mkaynfwk-79f6965a05441b3b0f5b6f4da76e11af .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mkaynfwk-79f6965a05441b3b0f5b6f4da76e11af av-special-heading-h2 blockquote modern-quote  avia-builder-el-18  el_after_av_textblock  el_before_av_hr  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Reform of the capital gains tax regime for property sales (effective 1 January 2027)<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-19  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>In order to boost the volume of property transactions, it is proposed to reduce the tax rate from 36.2% to 15% for sales after more than two years of ownership (the rate would be 30% for less than two years). In return, the system of allowances for length of ownership would be abolished. In order not to penalise owners who would be totally exempt from capital gains tax under the old system, it has been proposed to postpone the entry into force of the new regime until 1 January 2027, to allow them to sell their property during 2026.<\/p>\n<p>January will be another busy month for budget discussions, which may amend the measures already passed by the Senate on 15 December, but also add new tax revenues in order to achieve the announced target of a 5% deficit.<\/p>\n<\/div><\/section>\n<section  class='av_textblock_section av-m7kkz4pz-84aa1c405c73313048d6329b4cf920bf '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/alain-moreau\/\">Alain Moreau<\/a><br \/>\nPartner, Paris<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" 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