France: Adjustments to streaming levy and clarifications to global minimum taxation in Finance Bill for 2026 (No. 1906)
Progress
Current status
adopted
02 Feb 2026 adopted
14 Oct 2025 under deliberation
Scope
Implementers
France
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
streaming service provider
platform intermediary: e-commerce
Government Branch
legislature
Government Body
parliament
Implementation Level
national
Timeline of events
National Assembly adopted Finance Bill for 2026 including clarifications to global minimum taxation was introduced to National Assembly
On 2 February 2026, the National Assembly adopted the Finance Bill for 2026 (T.A. No. 227) under Article 49(3) of the Constitution. The adopted text maintains and refines France’s implementation of the OECD/G20 Pillar Two global minimum tax for larg…
SourceEvent type
law
Action type
adoption
Government branch
legislature
Government body
parliament
Finance Bill for 2026 including adjustments to streaming levy and clarifications to global minimum taxation was introduced to National Assembly
On 14 October 2025, the Government introduced the Finance Bill for 2026 (No. 1906) to the National Assembly, proposing direct-tax measures relevant to the digital economy. Article 24 would amend the levy on services giving access to on-demand audiov…
SourceEvent type
law
Action type
introduction
Government branch
legislature
Government body
parliament