French Government releases draft Finance Bill for 2025

15 October 2024|Tax Alerts, Legislation & Policy, National/Federal Taxation, Global|France

The French Government has presented the draft Finance Bill for 2025.
This Tax Alert summarizes key tax reforms in the draft Bill that may affect corporations, including: (i) creation of an exceptional contribution based on the Corporate Income Tax due by large companies; (ii) creation of an exceptional contribution based on profits generated by large shipping companies; (iii) creation of a new tax applicable to share capital decreases, subsequent to a share-buyback transaction and realized by lar…

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