Exceptional 17% levy on dormant assets held by the Caisse des dépôts

An exceptional 17% levy would be introduced for 2027 on the balance, at 31 December 2026, of dormant assets (inactive accounts, life insurance, employee savings) held by the Caisse des dépôts (the State-owned financial institution). It would be due on 1 January 2027 and paid by the Caisse on behalf of the holders. If a holder later claims the funds, the State would refund the levy with interest.