Executive summary
On 22 September 2021, the French Government presented the draft Finance Bill for 2022 (the draft Bill). This draft will be discussed by the French Parliament over the coming weeks and may be subject to amendments; the final version will be enacted by the end of December 2021.
As a preliminary remark, the draft Bill does not affect the already enacted decrease of the French corporate income tax (CIT) rate from 26.5%, for fiscal years (FYs) starting on or after 1 January 2021, to 2…