{
  "version": "V20.10.0",
  "date": "2026-08-08",
  "compulsory_levies_2025_pct_gdp": 43.6,
  "cir_2026_estimated_cost_eur": 8041000000,
  "cii_2026_estimated_cost_eur": 230000000,
  "tax_audit_2025_notified_eur": 17100000000,
  "tax_audit_2025_collected_eur": 11400000000,
  "social_fraud_2025_detected_prevented_reassessed_eur": 3100000000,
  "inheritance_child_allowance_current_eur": 100000,
  "real_estate_capital_gain_ir_full_exemption_years": 22,
  "real_estate_capital_gain_social_levies_full_exemption_years": 30,
  "development_tax_current_payment_note": "Declaration within 90 days after completion; above €1,500, two instalments at 90 days and nine months.",
  "sources": [
    "https://www.insee.fr/fr/statistiques/2381412",
    "https://www.senat.fr/rap/l25-139-323/l25-139-3239.html",
    "https://presse.economie.gouv.fr/fraudes-fiscales-et-sociales-plus-de-20-milliards-deuros-detectes-et-redresses-en-2025/",
    "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026292566/2026-05-10",
    "https://www.service-public.fr/particuliers/vosdroits/F10864?lang=fr",
    "https://www.service-public.fr/particuliers/actualites/A15416?lang=fr"
  ]
}