Executive summary

On 15 December 2021, the French Parliament approved the Finance Bill for 2022 (the Bill).

Except for the constitutionality review by the Conseil Constitutionnel (French Constitutional Council), the Bill is final.

As a preliminary remark, the Bill does not affect the already enacted decrease of the French corporate income tax (CIT) rate from 26.5%, for fiscal years (FYs) starting on …