France has published the Finance Law for 2025 (Law no. 2025-127 of 14 February 2025) 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. As previously reported, the Finance Law for 2025 introduces several important measures, including temporary taxes for high-income individuals and large companies, amendments to the Pillar 2 global minimum tax rules to incorporate the latest OECD administrative guidance, and a new share buyback tax, among others. While the measures generally apply from 1 January 2025...