- Minimum taxation of high-income earners (Art.3)
Minimum taxation of high-income earners (Art.3)
Taxpayers domiciled in France whose tax household income exceeds €250,000 for a single taxpayer, or €500,000 for taxpayers subject to joint taxation, would be subject to an additional contribution to ensure effective minimum taxation of 20%.
The definition of the taxable income under the new rule is particularly complex. The main idea underlying the draft rule is that such income should be different from the income taxable under the ordinary tax rules, insofar as it would not take into account most base reductions which normally apply.
The contribution would apply to income received from 2024 until 2026.
