Overview of tax measures
| Marine Le Pen | Emmanuel Macron | |
| Income tax | She proposes to abolish income tax for those under 30 | He proposes tripling the ceiling of the exceptional purchasing power bonus, which would be from €3,000 to €6,000 (instead of €1,000 to €2,000). This bonus would be tax-exempt. |
| social security contributions | She proposes to eliminate part of the social solidarity contribution of companies (C3S) | |
| Real estate wealth tax | She proposes replacing the IFI with a tax on financial wealth | |
| Gift and inheritance taxes |
She suggests: – a tax allowance of €100,000 per child every 10 years (instead of 15), – to align the tax regime for grandparent/grandchild donations with this regime. – Exemption for real estate assets worth less than €300,000. |
He proposes raising the allowance per child to €150,000 (instead of €100,000) every 15 years |
| VAT |
She suggests: – To lower the VAT rate from 20% to 5.5% on energy products, – to introduce a 0% VAT rate on 100 essential products, |
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| Others |
She suggests: – to abolish the business property tax, – to abolish the audiovisual license fee, – to establish a full tax allowance from the second child onwards |
He proposes: – to abolish the audiovisual license fee, a reduction in costs for the self-employed, – to abolish the value-added tax |
Dirk Andreae-Nehlsen
Partner lawyer
A lawyer admitted to the Paris Bar and head of the Tax department. Graduated in 5 countries and multilingual, Dirk is our firm's German ambassador and excels in international tax law.
