The tax authorities issued guidelines on the temporary corporate tax surcharge for large companies under the 2025 Finance Law.
The French tax authorities published administrative guidelines under reference No. BOI-IS-AUT-60 on 6 August 2025 concerning the temporary corporate income tax (CIT) surcharge for large companies introduced by the 2025 Finance Law.
The document details the surcharge’s main features, including its scope, calculation method, payment requirements and penalties. This measure is introduced alongside a temporary tax on share buybacks.
Earlier, the French Senate approved the Finance Law for 2025 on 6 February 2025, following approval by the National Assembly on 5 February.
