The French government is proposing a special 17% tax on unclaimed funds held by the Caisse des dépôts (CDC), a public institution responsible for managing unclaimed financial assets. This measure, outlined in the draft 2027 finance bill, is expected to generate around 1.4 billion euros in revenue for the state in the coming year. The funds in question include forgotten old bank accounts, unclaimed savings in Livret A or Livret d'épargne d'enfance accounts, and life insurance policies from deceased relatives for which individuals may not be aware they are the beneficiaries. These abandoned funds are transferred to the CDC, where several billion euros are currently waiting to be reclaimed by their rightful owners. The government explains in the budgetary text presented to the council of ministers that the 17% tax is intended to anticipate the transfer of these sums to the state. The levy will be applied to the amount of unclaimed assets as of December 31, 2026. This is a new measure, as no similar tax had previously been imposed on these funds during their time held by the CDC. A 2014 law requires financial institutions to annually inventory inactive bank accounts (those with no activity or signs of the account holder for one year) and life insurance contracts "in disuse" (those not claimed after they have matured). These institutions are also required to check if their customers are still alive. Salary savings organizations are subject to the same obligation. This is a new feature compared to the current operation. For a bank account, the money is typically transferred to the CDC after 10 years of inactivity. If no one claims it, the state can take ownership after 30 years from the start of inactivity. The 2027 levy allows the state to recover part of these funds without waiting for this long period. The government emphasizes that the measure does not affect the rights of the holders or their heirs. If a sum is claimed, it will be fully returned, including any interest, with no reduction for the levy paid. The state will refund the amount deducted through the CDC if the owner or a beneficiary comes forward later. If no one claims the money and it eventually goes to the state, the levy already collected will be deducted from the amounts paid by the CDC at that time. With expected revenues of 1.4 billion euros and a 17% rate, the planned yield corresponds to a base of about 8.2 billion euros—an estimate calculated from the figures provided in the draft finance bill.