Amendments adopted on finance bill

On Friday, October 30, the National Assembly passed two amendments to the 2027 finance bill, which modifies how video platforms are taxed in France. These changes aim to adjust the tax treatment of different types of digital and traditional media.

Tax increase for free video platforms

One amendment, I-859, removes a 66% deduction that allowed free video-sharing platforms, such as YouTube, to reduce the taxable portion of their advertising revenue. Previously, only 34% of their ad income was subject to tax. This change was proposed by Philippe Ballard and others from the Rassemblement national party.

Competition concerns drive the change

The amendment’s supporters argued that free video platforms have an unfair advantage over traditional French television channels, which already pay taxes on their advertising revenue. They claimed this shift would help level the playing field in the audiovisual sector.

Exemption for TV channel platforms

A second amendment, I-3850, introduces a temporary tax exemption for digital platforms owned by television channel publishers. This exemption would last for three years and apply to platforms that mainly broadcast their own content. The amendment was supported by several deputies from the Ensemble pour la République group.

Focus on digital transformation

The supporters of this exemption emphasized the need for investment in technology and editorial content to help French television groups transition to digital platforms. They also noted that traditional TV channels already pay a specific tax on their advertising revenue.

Amendments not yet final

Both amendments were approved during a public session in the first reading of the finance bill. However, their provisions are not yet final and may still be modified during the remaining stages of the parliamentary process.