PARIS — Just after the 2026 finance law was sent to the Constitutional Council, deputies are preparing to investigate “the taxation of the highest estates and incomes and their contribution to the financing of public services,” POLITICO has learned from two parliamentary sources.
The independent group of deputies, Liot, initiated this request for an investigative committee, which is set to be approved Tuesday following the National Assembly presidents’ conference. Charles de Courson, the former general rapporteur of the budget and a deputy for over thirty years, signed the proposal.
The disagreements over the Zucman tax and its variations during the 2026 budget, the low yield of the new differential contribution on high incomes, and recent remarks by former Economy Minister Eric Lombard, prompted this decision, explains a source from the Liot group. They see it as a way to have an “unbiased debate” before the next budget exercise.
“It remains difficult to assess comprehensively and objectively the actual level of taxation borne, given the diversity of income sources, the structure of estates, the stacking of levies, and the existence of complex legal mechanisms,” states Charles de Courson in his resolution proposal. The deputy also aims to document the extent and means of fighting tax evasion.
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