[April 1 article] The Constitutional Council strikes down the holding company tax in a case seeking correction of a factual error

In its ruling on the budget bill of February 19, the Constitutional Council had determined that the Prime Minister’s referral contained no information enabling it to review the constitutionality of the holding company tax.

Following this decision, the Prime Minister filed a motion to correct a clerical error, asking the Constitutional Council to reconsider its decision in light of a letter sent to it on February 14.

In a decision published early this morning in the Official Gazette, the Constitutional Council agreed to reconsider the Prime Minister’s appeal.

It therefore ruled that the tax violated the principle of equality before public burdens and struck down the tax on holding companies with immediate effect.

It is particularly important to read the decision or review its timeline before drawing any conclusions from it.

Constitutional Council, April 1, 2026, No. 2026-901 R DC: link to the decision

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