The French government has proposed a new rule in its budget plan to eliminate a tax strategy widely used by the wealthiest individuals: the "apport-cession" device. This method, detailed in Article 5 of the draft finance bill (PLF) for 2027, is being reformed to close a loophole that allows the ultra-rich to reduce their tax liability by billions of euros. The change is part of an effort to ensure that high-income earners pay their fair share of taxes, addressing concerns about wealth inequality and the impact of tax avoidance on public finances. The "apport-cession" device involves transferring assets to a company or trust in a way that minimizes the tax burden on the individual. It has been a popular method among the wealthy to legally reduce their taxable income, often through complex financial arrangements. The French government argues that this practice has allowed a small group of individuals to avoid paying taxes that could be used to fund public services and social programs. The proposed reform aims to make such arrangements less advantageous, ensuring that the tax system is more equitable. Despite the government's push for the reform, members of the finance committee have rejected the proposed measure. They raised concerns about the potential impact on businesses and the complexity of implementing such a change. The rejection means the issue will be revisited in a public session, where lawmakers will debate the measure further and possibly amend it before final approval. This delay highlights the challenges of balancing tax fairness with economic stability and regulatory complexity. The debate over the "apport-cession" reform reflects broader discussions about tax policy and wealth distribution in France. While the government seeks to address perceived unfairness in the tax system, critics argue that such measures could have unintended consequences, such as discouraging investment or prompting the wealthy to move their assets abroad. As the public session approaches, the outcome of the debate will be closely watched by policymakers, economists, and citizens concerned about the future of France’s fiscal policies.