Finance Bill for 2025
Tax AlertThe French Finance Bill 2025-127 dated February 14, 2025 ("FB25") has been published in the French Official Journal (JORF), following validation by the Constitutional Council.

Neuilly-sur-Seine
Partner, Attorney-at-Law
Stéphany Brévost is a partner in charge of the Direct and Transaction Tax department. She joined Grant Thornton Société d'Avocats in 2008.
She advises French and foreign groups on their day-to-day tax management as well as on their investment projects in France and abroad.
She has more than 20 years’ experience focusing on tax due diligence, tax structuring, tax modeling review and cash repatriation projects for corporate investors or private equity funds. She also advises them on their operational reorganisations both in France and cross-border.
Stéphany has a large experience in managing and supervising multi-jurisdictions tax due diligences and in negotiating tax clauses of SPA.
She works in various sectors such as digital services, variety of manufacturing business, defense industry, IT services, healthcare and renewable energy.
The French Finance Bill 2025-127 dated February 14, 2025 ("FB25") has been published in the French Official Journal (JORF), following validation by the Constitutional Council.
Decree 2024-1126 of 4 December 2024 sets out the reporting obligations for constituent entities established in France, and details the content of the different declarations to be made by companies subject to the Pillar 2 legislation.
The French draft Finance Bill for 2025 ("DFB25") was unveiled on 10 October 2024.
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Released on 28 December 2021, the Finance Act for 2022 contains few significant measures
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