The French National Assembly has published the draft Finance Bill for 2026, which was submitted on 14 October 2024. The main measures include:
- A one-year extension (to 2026) of the exceptional (differential) contribution introduced in the Finance Law for 2025, which essentially ensures that a minimum tax rate of 20% will apply to tax households whose income subject to tax exceeds EUR 250,000 for a single individual or EUR 500,000 for a couple, with a differential contribution due in cases w…