France: Taxation of digital assets in Finance Bill for 2026 (No. 1906)
Progress
Current status
under deliberation
31 Oct 2025 under deliberation
14 Oct 2025 under deliberation
Scope
Implementers
France
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
legislature
Government Body
parliament
Implementation Level
national
Timeline of events
National Assembly adopted Amendment No. I-3379 to Finance Bill for 2026 including taxation of digital assets
On 31 October 2025, the National Assembly adopted Amendment No. I-3379 to the Finance Bill for 2026 (No. 1906), modifying the legal basis of the Real Estate Wealth Tax (IFI) by creating a “Tax on Unproductive Wealth” and expanding the taxable asset …
SourceEvent type
law
Action type
amendment
Government branch
legislature
Government body
parliament
Finance Bill for 2026 including real estate wealth tax was introduced to National Assembly
On 14 October 2025, the Government introduced the Finance Bill for 2026 (No. 1906) to the National Assembly. Chapter II bis of Title IV of Part One of Book One of the General Tax Code, which establishes the Real Estate Wealth Tax (IFI), continued to…
SourceEvent type
law
Action type
introduction
Government branch
legislature
Government body
parliament