AXA安盛：2024年税务透明度报告（英文版）

Early in 2025, France enacted a 41.2 % corporate tax surcharge based on the average of the corporate tax paid in 2024 and 2025. This results in a theoretical 36.10 % tax rate for the tax year 2025. In addition, a tax (presented as non-deductible transfer tax) on share buy backs was introduced with a retroactive effect as of 1 March 2024. Lastly, the business tax has been extended for 3 more years.