{"id":25471,"date":"2024-08-13T08:52:03","date_gmt":"2024-08-13T07:52:03","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/budget-de-france-2025-ca-va-etre-sportif\/"},"modified":"2025-10-20T11:08:50","modified_gmt":"2025-10-20T10:08:50","slug":"budget-de-france-2025-ca-va-etre-sportif","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/budget-de-france-2025-ca-va-etre-sportif\/","title":{"rendered":"France&#8217;s budget for 2025: it&#8217;s going to be sporting!"},"content":{"rendered":"<div  data-size='featured_large'  data-lightbox_size='large'  data-animation='slide'  data-conditional_play=''  data-ids='25478'  data-video_counter='0'  data-autoplay='false'  data-bg_slider='false'  data-slide_height=''  data-handle='av_slideshow'  data-interval='5'  data-class=' avia-builder-el-0  el_before_av_heading  avia-builder-el-first   '  data-css_id=''  data-scroll_down=''  data-control_layout='av-control-default'  data-custom_markup=''  data-perma_caption=''  data-autoplay_stopper=''  data-image_attachment=''  data-min_height='0px'  data-default-height='42'  class='avia-slideshow avia-slideshow-1  av-control-default av-default-height-applied avia-slideshow-featured_large av_slideshow  avia-builder-el-0  el_before_av_heading  avia-builder-el-first    avia-slide-slider '  itemprop=\"ImageObject\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 42%;' ><li  class=' av-single-slide slide-1 ' ><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2024\/08\/ENAllnews_Alain_Moreau_Budget_2025_France-1.png' width='1500' height='630' title='ENAllnews_Alain_Moreau_Budget_2025_France' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<div style='padding-bottom:10px; font-size:26px;' class='av-special-heading av-special-heading-h1  blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr   av-inherit-size '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >France\u2018s budget for 2025: it\u2019s going to be sporting!<\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>Allnews &#8211; August 2024<br \/>\nAlain Moreau<\/p>\n<\/div><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div>\n<div style='height:30px' class='hr hr-invisible   avia-builder-el-2  el_after_av_heading  el_before_av_button  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<div class='avia-button-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr  '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2024\/08\/Allnews_Alain_Moreau_Budget_2025_France.pdf'  class='avia-button   avia-icon_select-no avia-color-theme-color avia-size-large avia-position-left '  target=\"_blank\"   ><span class='avia_iconbox_title' >Download pdf<\/span><\/a><\/div>\n<div style='height:30px' class='hr hr-invisible   avia-builder-el-4  el_after_av_button  el_before_av_textblock  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>Entre absence de majorit\u00e9 \u00e0 l\u2019Assembl\u00e9e nationale, d\u00e9ficit budg\u00e9taire et dette abyssale, la pr\u00e9paration et le vote du projet de Loi de finances pour 2025 va s\u2019av\u00e9rer \u00eatre une sacr\u00e9e course d\u2019obstacles.<\/p>\n<p>En cette p\u00e9riode olympique, la devise des Jeux \u00abPlus vite, plus haut, plus fort\u00bb pourrait \u00eatre reprise par le Minist\u00e8re des comptes public fran\u00e7ais tant la t\u00e2che de Bercy en cet \u00e9t\u00e9 2024 s\u2019annonce p\u00e9rilleuse.<\/p>\n<p>En effet, le mardi 1er octobre 2024 est en principe la date butoir pour le d\u00e9p\u00f4t de la Loi de finances 2025 sur le bureau de l\u2019Assembl\u00e9e nationale. Pr\u00e9alablement, ce projet de budget aura d\u00fb \u00eatre soumis \u00e0 l\u2019avis du Conseil d\u2019Etat et du Haut Conseil des finances publiques (HCFP). Le projet doit par cons\u00e9quent \u00eatre \u00abboucl\u00e9\u00bb et les arbitrages gouvernementaux op\u00e9r\u00e9s, au plus tard dans le courant du mois de septembre.<\/p>\n<p>Or, Emmanuel Macron vient d\u2019annoncer que le nom du futur premier ministre ne serait connu qu\u2019apr\u00e8s la cl\u00f4ture des Jeux Olympiques, soit au plus t\u00f4t \u00e0 la mi-ao\u00fbt. Le timing budg\u00e9taire s\u2019annonce donc particuli\u00e8rement serr\u00e9, mais n\u00e9anmoins tenable compte tenu du fait que les \u00e9quipes de Bercy travaillent en r\u00e9alit\u00e9 sur ce budget depuis plusieurs mois d\u00e9j\u00e0. Seuls les arbitrages politiques n\u2019ont pas encore pu avoir lieu, alors qu\u2019en temps normal, ils interviennent entre juillet et ao\u00fbt.<\/p>\n<\/div><\/section>\n<div style='padding-bottom:10px; font-size:20px;' class='av-special-heading av-special-heading-h2  blockquote modern-quote  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock   av-inherit-size '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  ><span class='special_amp'>&#8220;<\/span>Une taxe sur les superprofits des \u00e9nerg\u00e9ticiens, potentiellement r\u00e9troactive, et une autre d\u00e9di\u00e9e aux rachats d\u2019actions seraient pr\u00eates \u00e0 \u00eatre inscrites dans le futur projet de Loi de finances.<span class='special_amp'>&#8221;<\/span><\/h2><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>Dans ce contexte, et compte tenu des d\u00e9lais tr\u00e8s courts, le futur gouvernement, quel qu\u2019il soit, devrait tr\u00e8s probablement reprendre \u00e0 son compte le projet de budget pr\u00e9par\u00e9 par l\u2019\u00e9quipe sortante, et laisser aux parlementaires le soin de le modifier par voie d\u2019amendements lors du d\u00e9bat l\u00e9gislatif.<\/p>\n<p>En mati\u00e8re de recettes fiscales, de nombreuses \u00abpistes\u00bb ont \u00e9t\u00e9 \u00e9voqu\u00e9es lors des derni\u00e8res \u00e9lections, notamment du c\u00f4t\u00e9 du Nouveau Front populaire (NFP). Citons, sans que cette liste ne pr\u00e9tende \u00eatre exhaustive: restauration d\u2019un imp\u00f4t sur la fortune financi\u00e8re, abrogation de la \u00abflat tax\u00bb de 30% sur les revenus financiers, augmentation du bar\u00e8me de l\u2019imp\u00f4t sur les revenus, augmentation du taux des pr\u00e9l\u00e8vements sociaux, taxe sur les superprofits des entreprises, durcissement des conditions de l\u2019\u00abexit tax\u00bb, ou encore augmentation des taux des droits de donation et de succession sur les gros patrimoines.<\/p>\n<p>En l\u2019absence de majorit\u00e9 claire \u00e0 l\u2019Assembl\u00e9e nationale, en particulier sur des probl\u00e9matiques fiscales aussi clivantes, il ne peut \u00eatre exclu qu\u2019aucune majorit\u00e9 ne soit trouv\u00e9e pour approuver le futur budget 2025 pendant la p\u00e9riode impos\u00e9e d\u2019examen de 70 jours.<\/p>\n<p>Dans un tel cas de figure, les sp\u00e9cialistes des finances publiques ne sont pas tous d\u2019accord entre eux, mais la porte de sortie \u00e0 une telle \u00abimpasse\u00bb budg\u00e9taire pourrait \u00eatre soit le recours \u00e0 des ordonnances gouvernementales, soit le vote d\u2019une loi d\u2019urgence visant \u00e0 temporairement lever l\u2019imp\u00f4t et payer les fonctionnaires et les d\u00e9penses strictement n\u00e9cessaires.<\/p>\n<p>Face \u00e0 ce risque de \u00abshutdown\u00bb \u00e0 la fran\u00e7aise, les services de Bercy se veulent rassurants, indiquant ces derniers jours qu\u2019un budget \u00abcl\u00e9s en main\u00bb \u00e9tait pratiquement finalis\u00e9 pour le futur gouvernement, \u00abpermettant de repasser sous la barre des 3% de d\u00e9ficit public d\u2019ici 2027\u00bb. Des mesures int\u00e9grant une taxe sur les superprofits des \u00e9nerg\u00e9ticiens, potentiellement r\u00e9troactive, ainsi qu\u2019une taxe d\u00e9di\u00e9e aux rachats d\u2019actions seraient \u00e9galement pr\u00eates \u00e0 \u00eatre inscrites dans le futur projet de Loi de finances.<\/p>\n<p>Les prochaines semaines, et surtout la formation du nouveau gouvernement dans la deuxi\u00e8me quinzaine du mois d\u2019ao\u00fbt, devraient permettre d\u2019y voir un peu plus clair, m\u00eame si la bataille, voire la \u00abguerre l\u00e9gislative\u00bb, qui s\u2019annonce \u00e0 l\u2019Assembl\u00e9e nationale r\u00e9servera, \u00e0 n\u2019en pas douter, son lot de (mauvaises) surprises pour les contribuables fran\u00e7ais. Pour ce marathon l\u00e9gislatif, Il va falloir avoir le c\u0153ur bien accroch\u00e9 !<\/p>\n<\/div><\/section>\n<div style='height:10px' class='hr hr-invisible   avia-builder-el-8  el_after_av_textblock  el_before_av_textblock  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/www.fbt-avocats.ch\/en\/portfolio-item\/alain-moreau\/\">Alain Moreau<\/a><br \/>\nPartner, Paris<\/p>\n<\/div><\/section>\n<div style='padding-bottom:10px; font-size:20px;' class='av-special-heading av-special-heading-h3  blockquote modern-quote modern-centered  avia-builder-el-10  el_after_av_textblock  el_before_av_hr   av-inherit-size '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Partager sur LinkedIn<\/h3><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div>\n<div style='height:50px' class='hr hr-invisible   avia-builder-el-11  el_after_av_heading  el_before_av_one_fifth  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n<div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding first  avia-builder-el-12  el_after_av_hr  el_before_av_one_fifth  \" style='border-radius:0px; '><\/div>\n<div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding   avia-builder-el-13  el_after_av_one_fifth  el_before_av_one_fifth  \" style='border-radius:0px; '><\/div>\n<div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding   avia-builder-el-14  el_after_av_one_fifth  el_before_av_one_fifth  \" style='border-radius:0px; '><div class='av-social-sharing-box  avia-builder-el-15  avia-builder-el-no-sibling   '><div class='av-share-box'><ul class='av-share-box-list noLightbox'><li class='av-share-link av-social-link-linkedin' ><a target='_blank' href='https:\/\/linkedin.com\/shareArticle?mini=true&amp;title=France%E2%80%99s%20budget%20for%202025%3A%20it%E2%80%99s%20going%20to%20be%20sporting%21&amp;url=https:\/\/www.fbt-avocats.ch\/en\/budget-de-france-2025-ca-va-etre-sportif\/' aria-hidden='true' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Linkedin'><span class='avia_hidden_link_text'>Share on Linkedin<\/span><\/a><\/li><\/ul><\/div><\/div><\/div>\n<div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding   avia-builder-el-16  el_after_av_one_fifth  el_before_av_one_fifth  \" style='border-radius:0px; '><\/div>\n<div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding   avia-builder-el-17  el_after_av_one_fifth  el_before_av_hr  \" style='border-radius:0px; '><\/div>\n<div style='height:50px' class='hr hr-invisible   avia-builder-el-18  el_after_av_one_fifth  avia-builder-el-last  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>With no majority in the National Assembly, a budget deficit and abysmal debt, the preparing and voting of the Finance Bill for 2025 is going to be quite an obstacle course.<\/p>\n","protected":false},"author":26,"featured_media":25524,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84,655],"tags":[560],"datespeciale":[],"yst_prominent_words":[1302,1897],"class_list":["post-25471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-and-news","category-news","tag-allnews-en","competences-tax","auteurs-alain-moreau-en","date-publication-2024-en","diffusion-groupe-fiscal-en","diffusion-medias-en","diffusion-news-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/25471","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=25471"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/25471\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media\/25524"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=25471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=25471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=25471"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=25471"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=25471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}