{"id":20126,"date":"2026-02-06T14:16:15","date_gmt":"2026-02-06T13:16:15","guid":{"rendered":"https:\/\/farewelltax.com\/2026-budget-act-what-are-the-key-tax-measures-that-will-have-a-significant-impact\/"},"modified":"2026-09-24T11:35:39","modified_gmt":"2026-09-24T09:35:39","slug":"2026-budget-act-what-are-the-key-tax-measures-that-will-have-a-significant-impact","status":"publish","type":"post","link":"https:\/\/farewelltax.com\/en\/2026-budget-act-what-are-the-key-tax-measures-that-will-have-a-significant-impact\/","title":{"rendered":"2026 Budget Act: What Are the Key Tax Measures That Will Have a Significant Impact?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20126\" class=\"elementor elementor-20126 elementor-19441\" data-elementor-post-type=\"post\">\n\t\t\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-8100149 elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible\" data-id=\"8100149\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-668577f pxl-column-none pxl-column-overflow-hidden-no pxl-column-line-no\" data-id=\"668577f\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-9acd6ad elementor-widget elementor-widget-pxl_text_editor\" data-id=\"9acd6ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_text_editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"pxl-text-editor\">\n\t<div class=\"pxl-item--inner  \" data-wow-delay=\"ms\">\n\t\t<p>The 2026 budget bill was definitively adopted by the National Assembly on February 2, 2026, in its new version resulting from the application of Article 49.3.<\/p>\n<p>What are the main tax measures affecting taxpayers?<\/p>\n<p>\u2714\ufe0f<strong> The differential tax on the highest incomes (CDHR)<\/strong> has been extended: households with an annual income exceeding 250 K\u20ac for a single person (500 K\u20ac for a couple) are taxed at a minimum average rate of 20%. <\/p>\n<p>\u2714\ufe0f <strong>Introduction of a new \u201cHolding\u201d tax on financial assets<\/strong>:<\/p>\n<p>\u27a8 20% rate<br \/>\u27a8 Threshold for application: at least \u20ac5 million in assets<br \/>\u27a8 Tax base: non-business assets held by a holding company (excluding assets related to business operations and cash). <br \/>\u27a8 Works of art, collectibles, and antiques are excluded <\/p>\n<p>\u2714\ufe0f <strong>The exceptional tax on the profits of large companies (CEBGE)<\/strong> is extended for companies with revenue of at least 1.5 billion euros.<\/p>\n<p>\u2714\ufe0f <strong>The Dutreil Pact<\/strong> is subject to stricter regulations:<\/p>\n<p>\u27a8The scope of eligible assets has been narrowed: luxury items (works of art, cars, and especially housing) that are not used exclusively for business purposes are excluded from the tax relief.<br \/>\u27a8These assets may still qualify for the Dutreil exemption if they are used exclusively for the company\u2019s business for at least 3 years prior to the transfer and until the end of the holding period <br \/>\u27a8The individual holding period for company securities has been extended from 4 to 6 years. <\/p>\n<p>\u2714\ufe0f The <strong>\u201ccontribution-transfer\u201d mechanism<\/strong> has been tightened:<\/p>\n<p>\u27a8The holding company must reinvest at least 70% of the proceeds from the sale (previously 60%)<br \/>\u27a8The mandatory reinvestment period has been extended from 2 to 3 years<br \/>\u27a8The acquired assets must be held for at least 5 years (compared to 1 year)<br \/>\u27a8 and, most importantly, real estate activities as defined in Section L of the NAF classification\u2014including real estate brokers, developers, and land subdivers, as well as real estate management and operation activities\u2014are now excluded<\/p>\n<p>Applicable to all transfers effective as of the publication of the 2026 Finance Act.<\/p>\n<p><strong>But all is not lost<\/strong>: the Prime Minister has referred the matter to the Constitutional Council for review of the following articles:<br \/>\u27a8 Article 7, which taxes the non-business assets of holding companies<br \/>\u27a8 Article 8, which excludes certain assets from the Dutreil-DMTG exemption (Article 787 B of the General Tax Code),<br \/>\u27a8 Article 11, which tightens the conditions for qualifying for the carryover provided for in Article Article 150-0 B ter of the General Tax Code.<\/p>\n<p>\u201cI hope that they will not take effect until the Constitutional Council has verified that the rules they establish are in accordance with the Constitution.\u201d  <\/p>\n<p>Let\u2019s hope that the Constitutional Council will be able to restore a certain balance and fairness to this organic law so that it does not have too severe an impact on the economy and the survival of French businesses.  <\/p>\n<p>Do you have any further questions? The entire team at our firm is here to assist you<\/p>\n\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The 2026 budget bill was definitively adopted by the National Assembly on February 2, 2026, in its new version resulting from the application of Article 49.3. What are the main tax measures affecting taxpayers? \u2714\ufe0f The differential tax on the highest incomes (CDHR) has been extended: households with an annual income exceeding 250 K\u20ac for [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[95],"tags":[],"class_list":["post-20126","post","type-post","status-publish","format-standard","hentry","category-wealth-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2026 Budget Act: What Are the Key Tax Measures That Will Have a Significant Impact? - FareWell Tax<\/title>\n<meta name=\"description\" content=\"The 2026 budget bill was definitively adopted by the National Assembly on February 2, 2026, in its new version resulting from the application of Article 49.3.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/farewelltax.com\/en\/2026-budget-act-what-are-the-key-tax-measures-that-will-have-a-significant-impact\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2026 Budget Act: What Are the Key Tax Measures That Will Have a Significant Impact? 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