2026 Budget Act

2026 Finance Act: What’s Changing for Business Leaders, Investors, and Taxpayers. The 2026 Finance Act introduces several significant changes regarding business succession, wealth taxation, and reporting requirements.

Highlights of the program include:

  • Extension of the Differential Tax on High Incomes (CDHR),
  • Adjustment of the income tax brackets,
  • Tightening of the Dutreil Pact for business transfers,
  • Introduction of a tax on wealth-holding companies,
  • Stricter rules governing the deferral of capital gains taxes,
  • Extension of the special profit tax,
  • New "private landlord" status for rental investments,
  • Stricter penalties for electronic invoicing.

For businesses and individuals: tax planning is more strategic than ever!

Need more clarity? Feel free to contact our experts to assess how these measures might affect your situation or that of your clients: Aurélie Delearde, Eric Samouelian.

2026 Finance Act: What’s Changing for Business Leaders, Investors, and Taxpayers. The 2026 Finance Act introduces several significant changes regarding business succession, wealth taxation, and reporting requirements.

Highlights of the program include:

  • Extension of the Differential Tax on High Incomes (CDHR),
  • Adjustment of the income tax brackets,
  • Tightening of the Dutreil Pact for business transfers,
  • Introduction of a tax on wealth-holding companies,
  • Stricter rules governing the deferral of capital gains taxes,
  • Extension of the special profit tax,
  • New "private landlord" status for rental investments,
  • Stricter penalties for electronic invoicing.

For businesses and individuals: tax planning is more strategic than ever!

Need more clarity? Feel free to contact our experts to assess how these measures might affect your situation or that of your clients: Aurélie Delearde, Eric Samouelian.

2026 Finance Act: What’s Changing for Business Leaders, Investors, and Taxpayers. The 2026 Finance Act introduces several significant changes regarding business succession, wealth taxation, and reporting requirements.

Highlights of the program include:

  • Extension of the Differential Tax on High Incomes (CDHR),
  • Adjustment of the income tax brackets,
  • Tightening of the Dutreil Pact for business transfers,
  • Introduction of a tax on wealth-holding companies,
  • Stricter rules governing the deferral of capital gains taxes,
  • Extension of the special profit tax,
  • New "private landlord" status for rental investments,
  • Stricter penalties for electronic invoicing.

For businesses and individuals: tax planning is more strategic than ever!

Need more clarity? Feel free to contact our experts to assess how these measures might affect your situation or that of your clients: Aurélie Delearde, Eric Samouelian.

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