The French Government has presented the draft Finance Bill for 2025.This Tax Alert summarizes key tax reforms in the draft Bill that may affect corporations, including: (i) creation of an exceptional contribution based on the Corporate Income Tax due by large companies; (ii) creation of an exceptional contribution based on profits generated by large shipping companies; (iii) creation of a new tax applicable to share capital decreases, subsequent to a share-buyback transaction and realized by large companies; (iv) extension of the tax-neutral regime applicable to merger transactions; (v) revision of some of the Pillar Two Global Anti-Base Erosion rules transposed...