Option Droit & Affaires | Benoît Gréteau: Which tax niches are likely to bear the brunt of future austerity?
Against a backdrop of budgetary austerity and rigor in the run-up to the 2026 French Finance Act, our partner Benoit Gréteau provides his analysis in Option Droit & Affaires of the tax niches that are the focus of government and parliamentary scrutiny.
In his view, the inadequate assessment of the effectiveness of tax expenditure has led to the indiscriminate listing of all tax exemptions and incentives.
In the absence of a clear direction, the multiplication of trial balloons sketched out by the executive is striking out in all directions, and provoking mistrust among taxpayers.
He stresses that the government will have to make a selection between tax niches likely to remain attractive for the French economy, and those so integrated into the economic and social system that they prove impossible to reform.
Read his full analysis Emmanuelle Serrano’s article for Option Droit & Affaires.
