Abolition of the tax reduction for accounting fees of members of approved management bodies
Article 11 of the 2025 Finance Act repeals the income tax reduction for bookkeeping and membership fees paid to an approved management centre or association (Article 199 quater B of the General Tax Code), together with the approval regime and statutory duties of these bodies.
Measure originators
No official estimate found for this measure.
Measure impact
Small sole traders (industrial, commercial, non-commercial and agricultural profits) who are members of an approved body no longer receive, from the taxation of 2025 income, the reduction equal to two thirds of their accounting and membership fees (capped at €915 a year).
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Debate and vote
National Assembly has the final say
Si Ă©chec CMP
Joint committee
DĂ©saccord Ă©ventuel
Debate and vote
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Council of Ministers
Validation interne