French Parliament Approves Finance Law for 2025 Including Temporary Taxes for High-Income Individuals and Large Companies

The French Senate approved the Finance Law for 2025 on 6 February 2025, following its approval by the National Assembly on 5 February 2025. With the approval of both houses of parliament, the law is considered to have been definitively adopted, although it is still subject to constitutional review.

• The indexation of individual income tax brackets for inflation, including the following general brackets/rates:
  • up to EUR 11,497 - 0%
  • over EUR 11,497 up to 29,315 - 11%
  • over EUR 29,315 up to 83,8…