France: Taxation of digital assets in Finance Bill for 2026 (No. 1906)
Progress
Scope
Timeline of events
National Assembly adopted Finance Bill for 2026
On 2 February 2026, the National Assembly adopted the Finance Bill for 2026 (T.A. No. 227), which maintains the Real Estate Wealth Tax (IFI) and, in Article 7, introduces a tax on assets not allocated to an operational activity of wealth management …
SourceNational 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 …
SourceFinance 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…
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