France: 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 audiovisual content by introducing an exemption for taxable receipts up to EUR 200’000, a half-rate band between EUR 200’000 and EUR 220’000, and allocation rules where platforms act as intermediaries. The entry into force is set for the second half of 2026, established by decree. Article 26 would introduce technical changes to the domestic implementation of the global minimum tax for large multinational enterprises, including recognition of combined accounts and definitions related to deferred-tax liabilities and specific supervised entities.