"Coluche" tax reduction – extension to associations combating violence
Extension of the 75% tax reduction (on donations up to €1,000) to associations combating violence against women and domestic violence. Applies to donations made from 15 February 2025.
Measure originators
No official estimate found for this measure.
Measure impact
The "Coluche" scheme grants a 75% tax reduction on donations to associations helping people in difficulty. Extended in 2025 to associations combating violence against women and domestic violence. The 2026 initial budget act (LFI 2026) raises the ceiling from €1,000 to €2,000/year (then 66% above that). Overall ceiling: 20% of taxable income.
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
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel