Starting from January 1, 2027, a new tax rule will apply to certain payments made by pharmaceutical laboratories to intermediary groups. This tax, set at 15 percent, will target amounts related to reimbursable medications—such as price negotiations, discounts, rebates, and data analysis on purchases and sales. However, the actual purchase, storage, and wholesale distribution of medications will remain untouched by this tax. If a service includes both reimbursable medications and other products, only the portion tied to the medications will be subject to the 15 percent tax. The French government aims to reduce the role of these intermediary groups in the drug supply chain, which it believes has grown too large. By implementing this tax, the government hopes to encourage a system where pharmacies directly pay these groups for the services they provide, rather than laboratories. Under the new rule, laboratories will be responsible for collecting the 15 percent tax from each payment. They will then pass the remaining amount to the groups and transfer the tax to the appropriate recovery agency. For example, if a laboratory pays 100,000 euros for services fully covered by the tax, the group will receive 85,000 euros, and 15,000 euros will be sent to the Social Security system. These funds will be used to support the health sector. The two major pharmacists' unions, the Union of Pharmacists' Unions (USPO) and the Federation of French Pharmaceutical Unions (FSPF), believe that these funds will first be used to support the health system before being redirected to pharmacies through the usual funding channels. However, they note that the current text does not guarantee this redirection. Guillaume Racle of the USPO and Julien Chauvin of the FSPF both argue that the amount of money generated by the 15 percent tax—estimated to be between 45 and 75 million euros—may not be enough to significantly increase pharmacy remuneration. They call this potential return "very disappointing" and suggest that a larger, more sustained financial injection would be needed, possibly over several years, along with reforms to how pharmacies are compensated. In addition to the tax, the 2027 Social Security Financing Bill (PLFSS) introduces new transparency requirements for financial flows between laboratories, groups, and pharmacies. Laboratories must annually report to the Committee for the Economic Aspects of Health Products (CEPS) the amounts subject to the tax. By March 31 of this year, groups must submit detailed reports to the National Health Insurance Fund (Cnam) and relevant ministries about their activities benefiting pharmacies and the remuneration they receive. The CEPS will share these amounts with recovery agencies by October 1, and the advance contributions must be returned by December 1. Additionally, companies must declare the amounts paid to groups in 2026 by September 1, 2027. Both the FSPF and the USPO view these transparency measures as a long-awaited step toward openness in the sector. Julien Chauvin notes that pharmacists' unions had previously called for greater transparency among all stakeholders. However, the complexity of the legal structures and activities of some groups may make it difficult to fully understand and track the financial flows.