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 ensure that taxpayers with higher incomes are taxed at a minimum of 20% when the sum of personal income tax (PIT) and exceptional contribution on high income remains below this rate.