France: National Assembly adopted Finance Bill for 2026 including clarifications to global minimum taxation was introduced to National Assembly
Description
National Assembly adopted Finance Bill for 2026 including clarifications to global minimum taxation was introduced to National Assembly
On 2 February 2026, the National Assembly adopted the Finance Bill for 2026 (T.A. No. 227) under Article 49(3) of the Constitution. The adopted text maintains and refines France’s implementation of the OECD/G20 Pillar Two global minimum tax for larg…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
streaming service provider, platform intermediary: e-commerce
Implementation Level
national
Government Branch
legislature
Government Body
parliament