Does the 2026 Finance Bill have a real chance of being passed before the end of the year?

The government wants to avoid using Section 49.3; the special legislation route remains an option.

Discussions could continue after the summer recess, in January, if the Senate and the National Assembly fail to reach an agreement.

➜ This will mark the second year that the Finance Act has been passed after December 31.

But will the Senate have time between Christmas and New Year’s Day to pass the budget bill?

For several years now, the Finance Act has become a veritable fiscal saga—thrilling, but above all stressful for the French.

And what about the decisions we need to make for our clients before December 31?
➜ Is there an urgent need to establish a Dutreil Pact?
➜ Or contribute their securities to a holding company—with tax deferral—to ensure they benefit from the 60% reinvestment limit in an economic activity?

The end of the year is always extremely busy for tax attorneys, but the uncertainties surrounding the law that will take effect in the new year are adding even more pressure to our work as we strive to reassure our clients and find solutions for them.

No matter what happens, the FareWell team will be on high alert until December 31!