France

Recent significant developments impacting the taxation of individuals include the following:

Introduction of a differential contribution on high incomes

Article 3 of the Finances bill for 2025 introduces a new contribution, so called Differential contribution on high incomes ("CDHR"). This new contribution should insure that the tax payer with the higher incomes are taxed at a minimum of 20% when the sum of personal income tax and exceptional contribution on high income remains below this rate.