Budget Bill for 2025 - Focus on the new differential contribution on high incomes

The Finance Bill for 2025, presented yesterday by the Minister of Budget and Public Accounts, provides for the establishment of a “differential contribution on high incomes”, codified in article 224 of the General Tax Code.

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Find below the analysis of our tax law team. Do not hesitate to contact her to determine the impact that the introduction of this new contribution could have on your situation!