Ultra-fast fashion: producers' donations excluded from the corporate patronage tax reduction
Article 3 of Law No. 2026-602 of 8 July 2026 on reducing the environmental impact of the textile industry amends Article 238 bis(2) of the General Tax Code: donations made by producers of clothing, household linen and footwear engaged in ultra-fast fashion, as defined in the new Article L. 541-9-1-1 of the Environment Code, no longer qualify for the corporate patronage tax reduction. The definition of ultra-fast fashion (high number of new product references, weak incentive to repair) refers to a Conseil d'État decree setting the thresholds.
Measure originators
No official estimate found for this measure.
Measure impact
Textile producers engaged in ultra-fast fashion: their donations, including of unsold products, to public-interest bodies no longer give rise to the 60% patronage tax reduction (40% above €2 million). Other textile companies are not affected. Which companies are covered depends on thresholds to be set by a Conseil d'État decree.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel