French Finance Law for 2024 Published Including Pillar 2 Global Minimum Tax, Strengthened Transfer Pricing Rules, and Other Measures

France has published the Finance Law for 2024 (Law no. 2023-1322 of 29 December 2023) in the Official Gazette. The constitutional review decision for the Finance Law has also been published, in which the Constitutional Court did not find any important tax-related measures to be unconstitutional.

One of the key measures of the Finance Law is the transposition of Council Directive (EU) 2022/2523 of 14 December 2022 for the implementation of the Pillar 2 global minimum tax (previous coverage…