Veil Jourde Matinees | 2026 Budget Bill: An Analysis of the New Provisions
Assessing the Impact of New Reforms and Anticipating the Uncertain Legislative Landscape
Our team was delighted to welcome so many of you on March 18 for a morning session dedicated to the 2026 Finance Act.
Having come into effect at the end of February following a particularly turbulent legislative process, this new legislation—a reflection of a certain “French fiscal ingenuity”—brings significant new challenges for companies and their shareholders, particularly regarding management packages, the Dutreil Pact, asset holding companies, BSPCEs, and the exceptional tax on the profits of large companies.
At the event, Benoît Greteau, Charlotte Bittermann, Charlotte Martinez, Céline Guo, and Arthur Seguy shared their analysis of the key measures and new developments, highlighting their concrete and immediate impacts on both businesses and individuals.
Key Points | Individuals:
- Management packages
- Contribution-transfer
- Tax on wealth-holding companies
- Dutreil Pact
- Social security contributions
- Differential contribution on high incomes
Key points | Businesses:
- Exceptional contribution on the profits of large companies
- Cap on interest deductibility
- Long-term regime and equity securities
- Global minimum tax for large multinational companies (Pillar 2)
- Electronic invoicing and data transmission
