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French Parliament Approves Finance Law for 2025 Including Temporary Taxes for High-Income Individuals and Large Companies

10 February 2025

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Approved Changes

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France

The French Senate approved the Finance Law for 2025 on 6 February 2025, following its approval by the National Assembly on 5 February 2025. With the approval of both houses of parliament, the law is considered to have been definitively adopted, although it is still subject to constitutional review. The indexation of individual income tax brackets for inflation, including the following general brackets/rates: up to EUR 11,497 - 0% over EUR 11,497 up to 29,315 - 11% over EUR 29,315 up to 83,823 - 30% over EUR 83,823 up to 180,294 - 41% over EUR 180,294 - 45% The introduction...