For France Stratégie, the transformation of the ISF into an IFI has made France more attractive and the reform of capital taxation has not led to tax optimization.
Increased taxation of “super-dividends”, restoration of the solidarity tax on wealth (ISF)… While the escalation on the taxation of the “rich” is in full swing in the National Assembly in recent weeks, the new report of France’s strategy on the reform of capital taxation comes at the right time. And for good reason: it is this flagship reform at the start of Macron’s first term, decided to improve French competitiveness, which partly abolished the ISF.
Certainly, this year again, the think tank attached to Matignon still cannot draw in-depth conclusions on its impact on the productive fabric and investment. Work on the subject has just been launched and the results – expected – should be published in the fall of 2023. But, no offense to opponents on the left, this new study confirms several notable advances.
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Since the ISF has therefore been replaced by the real estate wealth tax (IFI), wealthy households…
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