Loi de finances 2026 – Globalement conforme à la Constitution, publiée au JO du 20 février 2026

The Constitutional Council has handed down its decision on the constitutionality of the 2026 Finance Bill. This decision calls for several observations.

- On the tax measures referred to the Constitutional Council by the Prime Minister

The first concerns the creation of a tax on the non-business assets of family holding companies (Art. 7). This measure was intended to subject certain non-business assets held by so-called “family holding companies” to a specific tax.

The second relates to the changes made to the Dutreil pact regime (Art. 8).

The third concerns the amendments to the tax deferral mechanism provided for in Article 150-0 B ter of the FTC (Art. 11).

The Constitutional Council did not strike them down, but neither did it expressly declare them consistent with the Constitution, so that priority questions of constitutionality (QPC) remain possible.

- On the provisions struck down

The Constitutional Council did, however, strike down several non-tax provisions, classified as "budgetary riders", i.e. provisions that have no place in a finance act.

- On the measures not examined

Most of the tax measures contained in the 2026 Finance Bill were not examined by the Constitutional Council, so that QPCs remain possible.

- On the entry into force of the 2026 Finance Act

The 2026 Finance Act was promulgated on 19 February 2026 and then published in the Official Journal on 20 February 2026.

Measures that do not provide for a specific date of entry into force entered into force on 21 February 2026, i.e. the day after their publication in the Official Journal.