Here is the marine snake of tax niches. In its search for savings of up to 40 billion euros in 2026, the Government plans to address certain devices that allow taxpayers, individuals and companies, reduce the amount of their taxes.
According to the financial law of 2025, there are now 474 tax niches that represent a total cost of just over 85 billion euros for the State. But among them, some would be “useless” according to Amélie de Montchalin, who intends to launch a complete review to identify them. Because “if you have 10% less, that is 8 billion and a half” savings, said the Minister of Public Accounts, especially evoking “several dozen” that “benefit within 100 taxpayers.”
What are these almost confidential niches that could be in view of the government? Contacted, the Ministry of Public Accounts says that it does not give “in this stage of specific examples”, but ensures that this “is the subject of specific communication when the work around the niches of which the minister will be completed.”
Niches difficult to identify
Meanwhile, a document attached to the Finance Law of 2025 allows you to see a little more clearly. Of the 474 tax niches identified, at least 69 benefits (at first glance) to less than 100 taxpayers.
Among them are very different systems, such as the “exceptional deduction in favor of promoting learning simulators” (26 beneficiary companies), the exemption of CVAE (a fiscal billing tax) for “establishments that exercise a commercial activity in an area of revitalization of companies in rural areas” (12 companies), or the exemption of income taxes of the “voluntary output assignment of a reorganization of the reorganization of the reorganization of the reorganization of the reorganization of the reorganization of the reorganization of the reorganization of the reorganization ministry).
The same goes for fiscal credit for video game creation companies (84 companies), “tax credit in favor of the theatrical performances of dramatic works” (32 companies) or the exemption of VAT “of the maritime transport of people and property in Guadalupe, Martinique and Meeting” (59 companies).
Note that 36 fiscal niches of the 69 show a series of beneficiaries equal to 0. This refers, for example, the exemption of mutation rights granted to taxpayers who donate to the state of “works of art, books, collectibles or documents of high artistic or historical and approved value.” A niche created in 1968 and that visibly seduces anyone.
The fact is that the niches that show “0 beneficiary” are for many recently created or modified devices and that, for lack of perspective, do not allow estimating the number of taxpayers that benefit from it. This is, for example, the case of the reduced VAT rate for the teaching and practice of horse riding (created in 2024) or the tax deduction for the valuation of farmers’ cattle (2024).
Let us also quote the possibility that the Olympic medalists spread for four years the number of premiums paid by the State. The Olympic Games have been completed for less than a year, it is difficult to know how many athletes will opt for this device.
Several unknown beneficiaries for many devices
Actually, it is complex to accurately identify the number of taxes that refer to less than 100 taxpayers. And for a good reason, of the 474 devices, not less than 200 have a series of “unknown” beneficiaries, according to the annex of the document to the Finance Law. “Incomplete” Information that the Court of Auditors Already Deplored in 2023. It is to evidence Everyty Likely That Most of these Niches to the Number of indefinite profits concerns more than than 100 beneficiaries exemption “of time vacations and retirement adventages served for voluntary pumps” for gas and essences consumed for the needs of the propulsion of Fire and rescue vehicles “…).
Note that of the 474 niches, 65 are being extinction, 40 of which are actually extinguished but still have a budget impact. The Government will have to determine among the systems that remain and that concern few taxpayers to those who want to eliminate.
Knowing that a niche with few beneficiaries is not necessarily a “useless” niche. For example, we can cite the tax advantages that promote investment in social homes of foreign territories. Others comply with the moral requirements, without a doubt, widely shared, such as the exemption of the transfer rights of the police successions and the gendarmes died in the achievement of their mission.
Above all, these tax advantages, by definition, are not the ones that most empty the boxes of the State. According to the Court of Auditors, 149 fiscal niches have almost no impact on the budget and 177 tax niches weighed between 1 and 50 million euros in 2022 for a total cost of 2,400 million euros. 19 niches weighed only 49 billion euros alone or 58% of the total. Among them, the Fiscal Investigation Credit (7.7 billion euros) or the Fiscal Credit for the employment of an employee at home (6.8 billion euros).
Source: BFM TV
