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French Finance Law for 2023 Published Including Solidarity Contributions on the Fossil Fuel and Electricity Sectors

03 January 2023

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Approved Changes

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France

France published the Finance Law for 2023 (Law no. 2022-1726 of 30 December 2022) in the Official Gazette. The constitutional review decision for the Finance Law has also been published, in which the Constitutional Court did not find any important tax-related measures to be unconstitutional. Some of the main measures of the Finance Law for 2023 include the following: The individual income tax brackets are indexed for inflation, including the following general brackets/rates: up to EUR 10,777 - 0% over EUR 10,777 up to 27,478 - 11% over EUR 27,478 up to 78,570 - 30% over EUR 78,570 up to...