France: Proposed amendment to raise the Digital Services Tax (DST) rate in Draft Finance Bill for 2025

On 17 October 2024, a proposed amendment to the Draft Finance Bill for 2025 was introduced in the French parliament to raise the Digital Services Tax (DST) from 3% to 5%. Under the implemented DST regulation, the entities liable for the Digital Services Tax (DST) include both French and foreign companies with a global annual turnover exceeding EUR 750 million from taxable activities.