ADOPTION OF THE 2026 BUDGET ACT
Now that the Finance Bill has just been passed by the National Assembly, you will find below a summary of the key measures included in the final version of the bill, following numerous amendments. INDIVIDUALS: Differential Tax on High Incomes (CDHR) The tax introduced by the 2025 Finance Act is extended and will remain […]
Focus on the 2024 Finance Act
Particuliers Income tax brackets are revalued by 4.8% (art. 2). The withholding tax rate will be individualized by default for couples subject to joint taxation, effective September 1, 2025 (art. 19). The IR-PME reduction (income tax reduction for investment in SMEs) is strengthened: reduction from 30 to 50% for investments in […]