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French Parliament approves Special Finance Bill for 2025

|Tax Alerts, Legislation & Policy, National/Federal Taxation, Global|France
France
  • The French Parliament has approved the Special Finance Bill for 2025.
  • The Special Finance Bill allows a rollover of the 2024 budget to 2025, until a new budget for 2025 is voted.
 

Executive summary

On 18 December 2024, the French Parliament approved the Special Finance Bill for 2025 (the Special Bill).

The purpose of the Special Bill is to allow the tax rules existing in 2024 to roll over to 2025, until the vote of a new Finance Bill for 2025 occurs early in the new year.

Detailed discussion

The…

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