Update - French Finance Law for 2026 Enacted

France has enacted the Finance Law for 2026 (Law No. 2026-103 of 23 February 2026), which was published in the Official Gazette on 20 February 2026. 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. As previously reported, the Finance Law for 2026 introduces several important measures, including the extension of the minimum tax for individuals, a new tax on…