The LDF for 2025 took effect on February 16: What are the key measures for BUSINESSES?
Special Levy on the Profits of Large Corporations
- A new tax is planned for companies or integrated groups with revenue exceeding 1 billion euros.
- Based on an amount equal to the average corporate income tax for the current fiscal year and the prior fiscal year, calculated before tax reductions and credits, its rate is 20.6% if revenue is between one and three billion euros and 41.2% if revenue is at least three billion euros.
- Application: for fiscal years ending on or after December 31, 2025
The tax deduction for membership in approved organizations will be eliminated effective with the 2025 tax return.
The Research Tax Credit (CIR) and Innovation Tax Credit (CII) programs have been revised:
- CIR: Refocusing Its Tax Base on R&D Expenditures
- CII: It has been extended through 2027, but its rate has been reduced from 30% to 20%.
An additional tax on corporate value (CVAE) is being introduced, and the elimination of this tax—originally scheduled for 2026—is being postponed until 2029.
Management packages > s significant changes:
- Tax Treatment of Stock Options for Company Founders (BSPCE)
- and established a specific tax and social security regime for management package compensation
These changes will be covered in a more detailed article to be published shortly
