Constitutional Council’s ruling on the budget bill: “…”

The Constitutional Council has just issued its ruling on the 2026 budget bill.

With regard to Article 7 concerning the holding company tax, Article 8 amending the provisions relating to the Dutreil Pact, and Article 11 amending Article 150-0 B ter, the Council finds that the adoption procedure was proper and that, in the absence of any objections to these articles, there is no need to review them. These articles should therefore be eligible for future QPCs, as confirmed by the Council in its press release.

In particular, it finds the following to be in accordance with the Constitution:

• Article 3, which "amends Article 81A of the General Tax Code to extend to certain personnel working aboard ships registered in Wallis and Futuna the income tax exemption applicable to employees seconded abroad and to certain seafarers."

• Article 30, which "establishes a temporary increase in the income tax deduction available to individuals for certain donations and contributions made during the year 2026 toward the restoration of the Château de Chambord."

• Section 57, which providesfor an "income tax deduction for the purchase of a residential property in Fort des Têtes, Briançon."

• the section establishing a fee for legal aid (Section 128).

Constitutional Council, Feb. 19, 2026, No. 2026-901 DC

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