France: National Assembly adopted Amendment No. I-3379 to Finance Bill for 2026 including taxation of digital assets
Description
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 …
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
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2025-10-14
under deliberation
2025-10-31
under deliberation