Overview

• Media reports say the draft 2026 budget would create a 2% charge on non‑professional assets held by companies subject to corporate tax.
• The measure would apply to firms with at least €5 million in assets, particularly those controlled by individuals whose income comes mainly from financial investments or rents.
• Targeted assets would include buildings and financial portfolios parked in family holding structures and real‑estate companies.
• Expected revenue is about €1.5 billion, according to reporting that cites sources familiar with the proposal.
• Matignon has not commented, with the budget text slated for presentation to deputies on Monday, as tax lawyers warn of complex valuations and potential legal challenges.