On 21 December 2017, the French Finance (Budget) Law for 2018 and the second Amending Finance Law for 2017 were definitively adopted by parliament.

Main measures of the Finance Law for 2018 include:

• A reduction of the corporate tax rate as follows for fiscal years beginning on or after 1 January:
  • 2018 - 28% on income up to EUR 500,000, with the excess subject to current standard 33.33% rat…