{"id":960,"date":"2025-10-20T16:17:07","date_gmt":"2025-10-20T14:17:07","guid":{"rendered":"https:\/\/wizecounsel.org\/?p=960"},"modified":"2025-10-20T16:39:10","modified_gmt":"2025-10-20T14:39:10","slug":"plf-budget-2026-amendments-impot-universel-france","status":"publish","type":"post","link":"https:\/\/wizecounsel.org\/en\/plf-budget-2026-amendements-impot-universel-france\/","title":{"rendered":"Budget 2026: between austerity, symbolic amendments and the temptation of a French-style universal tax"},"content":{"rendered":"

The parliamentary marathon has begun. More than 1,700 amendments, a public deficit to be contained, persistent political tensions: the 2026 budget is becoming an indicator of France's fault lines. While deficit reduction remains the stated objective, it is the debates around taxation, and in particular a surprising proposal for a \u2019universal tax\u00ab for expatriates, that are capturing the attention. Let's decipher a key moment.<\/p>\n\n\n\n

A 2026 budget under pressure: bringing the deficit below 5 %<\/h2>\n\n\n\n

The Finance Bill (PLF) for 2026 is part of a trajectory imposed by the European Commission: to reduce the public deficit to 4.7 % of GDP in 2026, then to less than 3 % in 2029<\/a>. <\/p>\n\n\n\n

To achieve this, the government is counting on two levers:<\/p>\n\n\n\n

- 2\/3 of the budgetary effort will be based on reducing public spending; ;<\/p>\n\n\n\n

- targeted savings in several missions, excluding \u00abdefense\u00bb, which continues to benefit from a \u20ac6.7 billion increase.<\/p>\n\n\n\n

But at the National Assembly, it's not just the overall trajectory that's being debated: it's the fiscal red lines that are being redrawn.<\/p>\n\n\n\n

1,700 amendments: Parliament seeks to regain control<\/h3>\n\n\n\n

Right from the start of the examination of the text, over 1,800 amendments were tabled, 341 of which were deemed inadmissible by the Finance Committee. (BFMTV<\/a>) This massive mobilization demonstrates the clear determination of MPs on all sides of the House to change the government's mind.<\/p>\n\n\n\n

A number of significant amendments have already been voted in committee:<\/p>\n\n\n\n

- Indexation of the income tax scale to inflation, to prevent new households from being taxed; ;<\/p>\n\n\n\n

- Extension of the exceptional contribution on high incomes, as long as the deficit remains above 3 % of GDP; ;<\/p>\n\n\n\n

- Tax-free alimony payments for minor children; ;<\/p>\n\n\n\n

- Tax allowance for journalists capped at 3.5 SMIC.<\/p>\n\n\n\n

All these signals point to a partial reorientation of the text towards a more \u00absocial\u00bb approach to taxation, despite the declared desire for austerity.<\/p>\n\n\n\n

LFI revives an old dream: a tax based on nationality<\/h2>\n\n\n\n

But the most surprising amendment came from another angle. In a move very much inspired by the American model, LFI MP Hadrien Clouet has tabled a proposal to introduce a \u00ab universal tax<\/a> \u00bbfor some French expatriates.<\/p>\n\n\n\n

What does the amendment say?<\/h4>\n\n\n\n

\u00ab French nationals who have lived in France for at least three of the ten years preceding their departure for a country with a tax rate 50 % lower than France's would be subject to French tax.<\/em> \u00bb<\/p>\n\n\n\n

To put it plainly: if you are French, have recently lived in France, and move to a low-tax country (Dubai, Monaco, Malta...), you could be taxed by France, even if you are a foreign tax resident. This is the same mechanism used by the United States for its citizens.<\/p>\n\n\n\n

A tax revolution?<\/strong><\/p>\n\n\n\n

In fact, the amendment was rejected in plenary session. But it marks a strong ideological shift in the ranks of the radical left, and also of the Rassemblement National, which is gradually showing its true face as a left-wing political party that has long campaigned for taxation based on nationality. The text provides for a tax credit equal to the taxes already paid abroad, to avoid double taxation, but the philosophy is clear: citizenship would commit to contributing, regardless of place of residence.<\/p>\n\n\n\n

Is it feasible?<\/strong><\/p>\n\n\n\n

Not really, here's why:<\/p>\n\n\n\n

- Hundreds of bilateral tax treaties would have to be renegotiated; ;<\/p>\n\n\n\n

- This would run counter to European principles (free movement, non-discrimination); ;<\/p>\n\n\n\n

- This would require France to deploy an international tax apparatus, as the United States does, but without the enforcement power.<\/p>\n\n\n\n

Even some members of the ruling party consider this proposal \u00absymbolic but unworkable\u00bb. However, it does have the merit of asking a question: what fiscal ties do we maintain with French expatriates?<\/p>\n\n\n\n

An unstable ridgeline<\/h2>\n\n\n\n

The 2026 budget is therefore at a crossroads. Between deficit reduction, tax justice, pressure on high incomes, ideological amendments and political renunciations, it symbolizes an era of economic and institutional tension.<\/p>\n\n\n\n

The government is trying to maintain the balance without resorting (for the moment) to the 49.3, in a fractured Parliament where every amendment becomes an arm wrestling match.<\/p>\n\n\n\n

We are witnessing a slow but deliberate slide towards ever more restrictive taxation for the middle classes. Once again, the State prefers to tax those who work, produce and create, rather than reforming its institutions in depth and putting an end to social waste.<\/p>\n\n\n\n

Entrepreneurs, the self-employed, expatriates: you've become the adjustment variable. The idea of a universal tax, however legally unrealistic it may be today, serves above all as an ideological testing tool. It speaks volumes about the mentality that is taking hold on both the left and the right: a mentality that no longer accepts that French people should succeed, especially when they do so outside the box.<\/p>\n\n\n\n

We've already seen this shift at work in the education system: it's easier to level down than to raise the weakest towards excellence. France remains fascinated by control, suspicious of economic freedom. This is a constant in its fiscal DNA.<\/p>\n\n\n\n

To entrepreneurs, travelers and expatriates: more than ever, you need to anticipate, structure and protect yourself.<\/p>\n\n\n\n

Because the next reform won't come with a red banner on BFM, but with an amendment voted in at midnight.<\/p>\n\n\n\n

\u2e3b<\/p>\n\n\n\n

Things to remember<\/h4>\n\n\n\n

- The 2026 budget aims to reduce the deficit to 4.7 % of GDP, but there is little room for manoeuvre; ;<\/p>\n\n\n\n

- The amendments<\/a> voted on reflect a desire to steer the text towards greater \u00abtax justice\u00bb; ;<\/p>\n\n\n\n

- An LFI proposal to introduce U.S.-style nationality-based taxation for certain expatriates was rejected, but reignites an explosive debate; ;<\/p>\n\n\n\n

- Behind the technicality of the figures, it's a vision of taxation, of the link to the nation and of fairness that's at stake in the hemicycles.<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

Budget 2026 unveils a tougher tax regime for the middle classes. Between ideological amendments, a universal tax and pressure on expatriates, a silent reform is underway.<\/p>","protected":false},"author":1,"featured_media":962,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"Le #Budget2026 est-il en train de changer les r\u00e8gles du jeu fiscal ?\n\n\ud83d\udc49 Plus de 1700 amendements\n\ud83d\udc49 Une proposition explosive pour imposer les expatri\u00e9s comme aux USA \ud83c\uddfa\ud83c\uddf8\n\ud83d\udc49 Les classes moyennes, une fois de plus, en premi\u00e8re ligne\n\nJ\u2019ai analys\u00e9 tout \u00e7a dans un nouvel article sur le site WizeCounsel .\n\n#budget2026 #r\u00e9forme #fiscalit\u00e9 #consulting #imp\u00f4t #expatri\u00e9s #entrepreneurs #freelance","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[23],"tags":[27,34,25],"class_list":["post-960","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-structuration-internationale","tag-impots","tag-pfu","tag-taxe"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/wizecounsel.org\/wp-content\/uploads\/2025\/10\/budget-2026.avif","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/posts\/960","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/comments?post=960"}],"version-history":[{"count":3,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/posts\/960\/revisions"}],"predecessor-version":[{"id":965,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/posts\/960\/revisions\/965"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/media\/962"}],"wp:attachment":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/media?parent=960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/categories?post=960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/tags?post=960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}