Although a stay at 12 days of a vote of decisive confidence for François Bayrou, the Government continues to defend BEC and nail its budget project by 2026. Among the planned measures to find 44 billion euros in savings, Amélie de Montchalin confirmed on Tuesday that they want to abolish certain fiscal vacancies.
However, Amélie de Montchalin promised not to touch “what works” as fiscal credits “for personal services, which refer to children’s guards, elderly at home, disabled people …”.
What are the “useless” niches?
Already in April, the minister said he wanted to review all these devices to reduce the amount of his taxes and that represent a total cost of just over 85 billion euros for the State. Objective: Identifying those considered “useless”, in particular these “dozen” of niches that “benefit from less than 100 taxpayers,” he said.
However, according to the Finance Law of 2025, at least 69 tax niches of 474 benefits identified within 100 taxpayers. Among them are, for example, the “exceptional deduction in favor of promoting learning simulators” (26 beneficiary companies), the exemption of CVAE (a business billing tax) for “establishments that exercise a commercial activity in a revitalization area of companies in rural areas” (12 companies) or exemption from income from the income of the “voluntary assignment of exit or reorganization of the Ministry of Defense (51 (51 taxes “(51 taxes”.
The fiscal credit for video game creation companies benefits 84 companies, while “tax credit in favor of the theatrical performances of dramatic works” in 32. 36 Niches of taxes of the 69 show a series of beneficiaries equal to 0. This concern, for example, the exemption of mutation rights for taxpayers who donate to the state of art books, collection or document of artistic and historical highs and high values ”.
Other niches that have 0 beneficiaries have been created recently and, without a doubt, it is the lack of perspective that does not allow to know precisely the number of taxpayers who use it. This is, for example, the case of Reduced VAT rate for education and riding (Created in 2024) or the possibility of Olympic medalists to extend for four years the number of premiums paid by the State.
15 niches represent more than half of the total cost
The fact is that it is difficult to identify precisely the number of fiscal niches with few beneficiaries and/or “useless”, knowing that no less than 200 have a series of “unknown” beneficiaries, according to the annex of the Finance Law. “Incomplete” information that the Court of Auditors already deplored in 2023.
But the main problem for the Government is based on the fact that the savings published by the abolition of these devices to which few taxpayers are quite thin since they are not, by definition, the most expensive. Far from this: the Court of Auditors states that 149 tax niches have or almost any impact on the budget and 177 tax niches weighed between 1 and 50 million euros in 2022 at a total cost of 2.4 billion euros.
On the contrary, 15 devices only represent more than half of the total cost of niches, being the most expensive the fiscal investigation (7.7 billion euros), the tax credit for the use of a local employee (6.8 billion).
Source: BFM TV
