LAW n° 2026-103 of February 19, 2026 on finance for ...
What changes: This finance law for 2026 modifies the provisions relating to the determination of capital gains and income, by excluding the consideration of exemptions, thresholds, reductions, and allowances provided for by the code.
What changes: The Contribution on the Added Value of Companies (CVAE) will be abolished in 2030. The 2025 finance law has postponed this abolition, initially planned for 2027. Effective tax rates are planned between 2025 and 2029.
FR: Deductible depreciation reintegrated into acquisition price for sales of furnished rental properties from February 15, 2025
What changes: For sales of real estate properties carried out from February 15, 2025, depreciation deductible as a non-professional furnished landlord will be reintegrated into the acquisition price, under certain conditions. This affects the calculation of capital gains on real estate.
What changes: The Service Public page concerning income tax and real estate capital gains is updated. Users can subscribe to receive email notifications for significant updates.
FR raises succession duties based on a scale from 2026-03-16
What changes: When receiving an inheritance in France, individuals are generally required to pay succession duties. The amount payable is determined by a specific scale.
What changes: When receiving an inheritance, individuals are generally required to pay succession duties. The amount payable is determined by a specific tax scale. This regulation outlines the updated scale applicable from 2026.
FR: Capital gains and income determined without considering exemptions, thresholds, reductions, and allowances from February 19, 2026
What changes: A new law states that capital gains and all income will be determined without considering any exemptions, thresholds, reductions, or allowances provided for in the tax code. This change aims to simplify the calculation of taxable income by removing previously applicable deductions.
What changes: The document outlines the rates for succession duties applicable in 2026. These rates are tiered based on the amount inherited, ranging from 5% to 15%.
Detected on 6 July 2026European Parliament — europarl.europa.eu
Cadre général pour la titrisation et cadre spécifique pour les titrisations simples, transparentes et standardisées
What changes: Établissement d'un cadre général pour la titrisation, ainsi qu'un cadre spécifique pour les titrisations simples, transparentes et standardisées. L'objectif est de favoriser la reprise économique après la pandémie de COVID-19 en facilitant les investissements.
Detected on 6 July 2026European Parliament — europarl.europa.eu
Modification du règlement (UE) nº 575/2013 relatif à la titrisation pour soutenir la reprise économique post-COVID-19
What changes: Ce règlement vise à modifier le cadre existant de la titrisation pour stimuler la reprise économique suite à la pandémie de COVID-19. Il s'agit d'une mesure visant à faciliter l'accès au financement et à soutenir l'investissement.
New tax regime for management package gains from February 15, 2025
What changes: A specific tax regime will apply to gains realized from management packages. This change affects how income from certain employee incentive schemes is taxed.
Tax on capital reductions from share buybacks effective March 1, 2025
What changes: A tax will be applied to capital reductions resulting from certain share buyback operations. This measure aims to regulate specific financial transactions involving company capital.
Additional tax reduction capped at €2,011 for 2025 income
What changes: The amount of complementary tax reduction is capped for the tax year 2025. This measure affects the calculation of tax liabilities for individuals with specific family situations.
Investment quota for new funds increased to 75% from December 29, 2023
What changes: Funds, companies, or organizations established after December 29, 2023, must adhere to an increased investment quota. This regulation impacts the asset allocation strategies of newly formed investment vehicles.
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