{"id":28224,"date":"2025-03-03T14:59:48","date_gmt":"2025-03-03T13:59:48","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/loi-finance-francaise-2025\/"},"modified":"2025-10-20T11:03:07","modified_gmt":"2025-10-20T10:03:07","slug":"loi-finance-francaise-2025","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/loi-finance-francaise-2025\/","title":{"rendered":"Focus on the French Finance Act 2025"},"content":{"rendered":"<div  data-size='featured_large'  data-lightbox_size='large'  data-animation='slide'  data-conditional_play=''  data-ids='28211'  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: 52.333333333333%;' ><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\/2025\/03\/Alain-Moreau_french-finance-act.png' width='1200' height='628' title='Alain-Moreau_french-finance-act' 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\"  >Focus on the French Finance Act 2025 <\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>Allnews &#8211; March 2025<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\/2025\/03\/Allnews_Alain-Moreau_loi-finance-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>Accouch\u00e9e dans la douleur apr\u00e8s un parcours l\u00e9gislatif anormalement long et exceptionnellement chaotique, la Loi de Finances 2025 vient enfin d&#8217;\u00eatre publi\u00e9e le 15 f\u00e9vrier dernier.<\/p>\n<p>Apr\u00e8s \u00eatre pass\u00e9e par toutes les incertitudes li\u00e9es \u00e0 l&#8217;absence de majorit\u00e9 parlementaire, cette Loi de Finances qualifi\u00e9e de \u00ab transition \u00bb ne r\u00e9volutionne finalement pas la fiscalit\u00e9 patrimoniale fran\u00e7aise, mais y apporte cependant quelques touches de nouveaut\u00e9 sur lesquelles il m\u00e9rite de s&#8217;attarder.<\/p>\n<p>En mati\u00e8re patrimoniale, la mesure phare est l&#8217;instauration, \u00e0 ce jour pour la seule ann\u00e9e 2025 (y croira qui voudra), d&#8217;une Contribution Diff\u00e9rentielle sur les Hauts Revenus (CDHR). Cette nouvelle contribution cible les personnes physiques disposant d&#8217;un revenu sup\u00e9rieur \u00e0 EUR 250&#8217;000 pour une personne seule et EUR 500&#8217;000 pour des contribuables mari\u00e9s. Seuls les r\u00e9sidents fiscaux de France sont concern\u00e9s.<\/p>\n<p>Cette contribution consiste \u00e0 mettre en place un taux minimal d&#8217;imposition de 20% \u00e0 l&#8217;imp\u00f4t sur le revenu (ind\u00e9pendamment des pr\u00e9l\u00e8vements sociaux de 17,2%). Ainsi, en cas de distribution de dividendes ou de r\u00e9alisation d&#8217;un gain en capital imposables \u00e0 la flat tax de 12,8% (augment\u00e9e, le cas \u00e9ch\u00e9ant, de la d\u00e9j\u00e0 existante Contribution Exceptionnelle Sur les Hauts Revenus comprise entre 3\u00b0\/o et 4%), la nouvelle contribution diff\u00e9rentielle trouvera \u00e0 s&#8217;appliquer pour amener l&#8217;imposition \u00e0 hauteur de 20%. Un acompte \u00e9gal \u00e0 95% de la contribution sera alors \u00e0 payer entre le 1\u1d49\u02b3 et le 15 d\u00e9cembre 2025.<\/p>\n<\/div><\/section>\n<div style='padding-bottom:10px; font-size:25px;' class='av-special-heading av-special-heading-h2  blockquote classic-quote  avia-builder-el-6  el_after_av_textblock  el_before_av_hr   av-inherit-size '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >L\u2019administration fiscale pourra d\u00e9sormais revenir dix ans en arri\u00e8re pour contr\u00f4ler et redresser un contribuable qui ne r\u00e9siderait pas, comme il le pr\u00e9tend, hors de France.<\/h2><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-7  el_after_av_heading  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>Une autre mesure de la Loi de Finances fait beaucoup de bruit, en particulier dans le monde du private equity. Il s&#8217;agit de la r\u00e9forme du r\u00e9gime fiscal des gains de \u00ab management package \u00bb. Jusqu&#8217;\u00e0 pr\u00e9sent, ce type de gains \u00e9tait en principe consid\u00e9r\u00e9 comme du gain en capital, tax\u00e9 \u00e0 la flat tax de 30% (et pouvait b\u00e9n\u00e9ficier, le cas \u00e9ch\u00e9ant, du syst\u00e8me de report ou du sursis d&#8217;imposition). Depuis trois arr\u00eats du Conseil d&#8217;\u00c9tat du 13 juillet 2021, ces gains \u00e9taient toutefois susceptibles d&#8217;\u00eatre requalifi\u00e9s en salaires. La Loi de Finances vient d\u00e9sormais encadrer le r\u00e9gime fiscal applicable au gain de \u00ab management package \u00bb en d\u00e9finissant un plafond en-de\u00e7\u00e0 duquel le gain r\u00e9alis\u00e9 sera consid\u00e9r\u00e9 comme un gain en capital et au-del\u00e0 duquel il sera consid\u00e9r\u00e9 comme une r\u00e9mun\u00e9ration, d\u00e8s lors qu&#8217;il est li\u00e9 \u00e0 la qualit\u00e9 de salari\u00e9. Le plafond est \u00e9tabli en fonction du prix d&#8217;acquisition des titres et de la performance financi\u00e8re de la soci\u00e9t\u00e9 cible. En pratique, le nouveau r\u00e9gime, applicable \u00e0 tous les packages non encore d\u00e9boucl\u00e9s au 16 f\u00e9vrier 2025, devrait p\u00e9naliser la majorit\u00e9 des managers et amener \u00e0 des ren\u00e9gociations massives des packages en cours et futurs.<\/p>\n<p>Dans un autre registre, anticipant peut-\u00eatre de futures d\u00e9localisations de ses contribuables fortun\u00e9s, la Loi de Finances est venue \u00e9tendre le d\u00e9lai de reprise de trois \u00e0 dix ans en cas de fausse domiciliation \u00e0 l&#8217;\u00e9tranger. En d&#8217;autres termes, l&#8217;administration fiscale pourra d\u00e9sormais revenir dix ans en arri\u00e8re pour contr\u00f4ler et redresser un contribuable qui ne r\u00e9siderait pas, comme il le pr\u00e9tend, hors de France. Ce nouveau d\u00e9lai de reprise de dix ans s&#8217;applique \u00e0 toutes les impositions (imp\u00f4ts sur le revenu, sur la fortune et en mati\u00e8re de droits de donation et de succession). Cette mesure s&#8217;appliquera pour l&#8217;avenir et ne pourra pas concerner des ann\u00e9es d\u00e9j\u00e0 prescrites au jour de la publication de la Loi de Finances (soit le 16 f\u00e9vrier 2025).<\/p>\n<p>Enfin, la Loi de Finances vient renforcer les modalit\u00e9s de contr\u00f4le de l&#8217;administration fiscale et les sanctions applicables en cas de non-d\u00e9claration des actifs num\u00e9riques. Ces derniers connaissent d\u00e9sormais un traitement similaire aux comptes bancaires \u00e9trangers : taxation \u00e0 60% en cas d&#8217;impossibilit\u00e9 de justifier de l&#8217;origine des actifs, majoration de 80% en cas de d\u00e9faut d\u00e9claratif et d\u00e9lai de reprise de dix ans.<\/p>\n<\/div><\/section>\n<div style='height:30px' class='hr hr-invisible   avia-builder-el-9  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-11  el_after_av_textblock  el_before_av_hr   av-inherit-size '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Share on 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-12  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-13  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-14  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-15  el_after_av_one_fifth  el_before_av_one_fifth  \" style='border-radius:0px; '><div class='av-social-sharing-box  avia-builder-el-16  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=Focus%20on%20the%20French%20Finance%20Act%202025&amp;url=https:\/\/www.fbt-avocats.ch\/en\/loi-finance-francaise-2025\/' 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-17  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-18  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-19  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>The new Finance Act contains several measures affecting taxation of individuals.<\/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":[],"datespeciale":[],"yst_prominent_words":[2174,1872,1897],"class_list":["post-28224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-and-news","category-news","competences-family-estate","competences-tax","auteurs-alain-moreau-en","date-publication-2025-en","diffusion-groupe-fiscal-en","diffusion-groupe-patrimoine-en","diffusion-medias-en","diffusion-news-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/28224","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=28224"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/28224\/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=28224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=28224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=28224"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=28224"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=28224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}