The La France insoumise group has filed an amendment to the 2027 budget bill seeking to raise the flat tax rate on dividends from 31.4% to 34.4% by increasing the income tax component from 12.8% to 15.8%. Tabled by MP Marianne Maxemi, the amendment targets Article 117 quater of the French General Tax Code and relies on estimates from the Conseil des prélèvements obligatoires and the OFCE valuing the fiscal shortfall of the PFU at 3 to 4 billion euros per year. Although this amendment does not directly affect cryptocurrencies, the PFU being the basis for crypto capital gains taxation at 30%, any modification could set a precedent for a broader increase in capital taxation. The amendment must still be reviewed by the finance committee and in plenary session, with its chances of adoption remaining uncertain.
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