French Parliament approves Finance Bill for 2025

14 February 2025|Tax Alerts, Legislation & Policy, National/Federal Taxation, Global|France

The French Parliament has approved the Finance Bill for 2025.
Changes made in the Bill will affect corporations in various ways, including with regard to corporate income tax, merger transactions and dividend withholding.

Executive summary

On 6 February 2025, the French Parliament approved the Finance Bill for 2025 (the Bill).

This Global Tax Alert summarizes some of the key tax reforms included in the Bill that may affect corporations, including:

Exceptional contributions based on

Corporate i…

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