Overview of tax measures
| M arine LE PEN | E mmanuel MACRON | |
| Income tax | She proposes to remove the IR for those under 30 | It proposes to triple the ceiling of the exceptional bonus of purchasing power which would be from 3000€ to 6000€ (instead of 1000€ to 2000€). This premium is tax exempt. |
| Social contributions | It proposes to abolish part of the social solidarity contribution of companies (C3S) | |
| Real estate wealth tax | It proposes the replacement of the IFI by a tax on financial wealth | |
| Gift and inheritance tax |
It offers : – an allowance per child of €100,000 every 10 years (instead of 15), – to align the tax system for grandparent/grandchild donations with this system. – Exemption of real estate assets of less than €300,000. |
It proposes to raise the allowance per child to €150,000 (instead of €100,000) every 15 years |
| VAT |
It offers : – To reduce VAT from 20 to 5.5% on energy products, – to introduce a 0% VAT on 100 basic necessities, |
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| Others |
It offers : – to abolish the property contribution of companies, – to abolish the audiovisual license fee, – to institute a full tax share from the second child |
He proposes : – to abolish the audiovisual license fee, a reduction in charges for the independents, – to abolish the contribution on the added value |
Dirk Andreae-Nehlsen
Partner
Lawyer at the Paris Bar and director of the tax department. Graduated in 5 countries and multilingual, Dirk is the German ambassador of our firm and excels in international tax law.
