Constitution and Acts
What requires constitutional amendment, a Finance Act or a Social Security Finance Act.
Tax reform · Plan de Rupture
Tax and compulsory-levies reform
Thirteen tax measures from the Plan de Rupture, explained, legally classified and accompanied by safeguards.
Property-tax scenarios to model
adds a lifetime transfer allowance and a fifteen-year property-gain scenario while preserving the published source measures. Inheritance · Capital gains.
Family inheritance: updated rule
This package does not promise tax magic
Principle: a tax cut, relief removal or automated control changes behaviour. The site therefore separates theoretical yield, cash collected, transition costs and economic effects.
Four methodological rules
Dynamic costing
Static cost, behaviour, timing, collection and indirect effects.
Taxpayer rights
Information, adversarial process, appeal, data and human review.
Verifiable results
Separate announced, assessed, collected and net effects.
The thirteen measures
6.01 — Constitutional cap on compulsory levies at 50%
Effet structurel — Constitution
6.02 — Lower employer contributions on low wages
Gain pour les ménages et l’emploi — chiffrage à expertiser
6.03 — Protect family inheritance with an allowance up to €1m
Household gain — revenue cost to microsimulate and fund
6.04 — Exempt property capital gains after ten years
Gain pour les ménages — effet sur les transactions à expertiser
6.05 — Spread the development tax over fifteen years
Gain de trésorerie — coût de portage et recouvrement à expertiser
6.06 — Remove the research tax credit for large companies
5,5 milliards d’euros par an annoncés dans le Plan
6.07 — Reform the research tax credit for SMEs and mid-caps
2 milliards d’euros par an annoncés dans le Plan
6.08 — Redirect savings to public research
Investissement — loi de programmation
6.09 — Fight tax fraud with artificial intelligence
Recette nette — chiffrage détaillé à expertiser
6.10 — Fight social-benefit fraud with artificial intelligence
Recette nette — chiffrage détaillé à expertiser
6.11 — Review poorly targeted tax expenditures
Recette nette — fiche par fiche
6.12 — Cap margins on public contracts at 30%
3 à 5 milliards d’euros par an annoncés
6.13 — Abolish the development tax on new housing
Gain pour les ménages — compensation locale à expertiser
Working documents
New: work, competitiveness and social-protection pact
A separate strategic layer studies a 30% tax target, gross-to-net pay, social benefits, housing, production taxes, micro-business thresholds and a 120-day permit.
— Corporate-tax reset and full CIR abolition
The current policy layer now includes a single 15–30% marginal profit-tax schedule, a normalised taxable base, anti-erosion rules and full abolition of the R&D tax credit. This current-doctrine layer supersedes earlier partial CIR scenarios while keeping the historical audit trail.