Clifford Chance

France: Entry into force of the first Amending Finance Bill of the new government

20 August 2012

A first series of tax measures announced by the new French government in order to redress the public finances had been presented to the council of ministers on 4 July 2012 as part of the second Amending Finance Bill for 2012 (see our client briefing of July 2012).

The law has now been adopted by Parliament on 31 July 2012 and published in the French Journal Officiel on 17 August 2012 (Law n° 2012-958 dated 16 August 2012).

This Briefing note aims at giving a brief overview of the main tax measures provided for by the second Amending Finance Act for 2012 (the Law).

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