The French Official Gazette Feb. 15 published Law No. 2025-127, the 2025 Finance Act. The law includes measures: 1) adjusting income taxation and withholding based on the inflation rate; 2) establishing a 20 percent differential contribution for individuals with income exceeding 250,000 euros (US$260,618) and joint filers with income exceeding 500,000 euros (US$521,253); 3) incrementally reducing the CO2 tax rate to below 103 g/km by 2027 for passenger vehicles; 4) aligning state aid provisions and reduced VAT rates on heating-related operations with EU laws; 5) establishing a temporary exceptional contribution for specified large company profits from the two consecutive financial ...
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