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French Finance Law for 2023 Published Including Solidarity Contributions on the Fossil Fuel and Electricity Sectors

|Approved Changes|France
France

France published the Finance Law for 2023 (Law no. 2022-1726 of 30 December 2022) in the Official Gazette. The constitutional review decision for the Finance Law has also been published, in which the Constitutional Court did not find any important tax-related measures to be unconstitutional. Some of the main measures of the Finance Law for 2023 include the following:

  • The individual income tax brackets are indexed for inflation, including the following general brackets/rates:
    • up to EUR 10,7…

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