France: 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 large multinational enterprise groups, including technical adjustments to the domestic framework such as the treatment of combined accounts, clarifications relating to deferred tax liabilities, and the scope of specific supervised entities. These provisions continue the application of the 15% minimum effective tax rate in line with EU and international coordination. Other direct-tax proposals initially included in the bill that were relevant to the digital economy, such as reforms to sector-specific levies or new national import or consumption taxes, are not retained in the adopted text.