On 30 October 2025, the French National Assembly published revisions to the Finance Bill for 2026 that include amendments approved in its first reading. The amendments mainly target large companies and groups, and include:
- A new measure to ensure that the tax rate on the share of worldwide profits of a company is taxed in France at a rate of 25%, based on the ratio of its turnover achieved in France to its worldwide turnover, including the turnover of the companies in which it holds more th…