these amendments retained in the budget submitted to 49.3

In total, Bercy estimates the increase in these expenses at 700 million euros.

Childcare, restaurant vouchers, tax cuts for SMEs: the government has kept around a hundred parliamentary amendments in the version of the budget submitted to 49.3, by excluding the taxation of “super dividends” or the tax credit for nursing homes. Bercy assesses the increase in expenditure retained at 700 million euros.

child care

The executive backs cross-partisan amendments to help households pay for childcare. In 2023, the tax credit ceiling for expenses will increase from 2300 to 3500 euros per dependent child. Estimated cost: 200 million euros.

Taxation of SMEs

This is a signal sent to the MoDem and LR deputies: the government wants to give a tax boost to SMEs. The ceiling on profits subject to the reduced corporate tax rate of 15% will amount to 42,500 euros compared to 38,120 euros currently. It’s a “effort” of 170 million euros according to Bercy.

Private jets

The government is keeping a majority amendment to remove a tax advantage enjoyed by private jets for their fuel (reduced excise rate). Not enough to convince environmentalists like Eva Sas, who claims “much more ambitious proposals”like a “ecocontributionfrom the aviation sector, taking up a recommendation from the Citizens’ Climate Convention.

Frying oil

The Constitutional Council had challenged it in August. The government has again validated an amendment by the ecologist Julien Bayou to “legalize used frying oil as fuel”. The executive also supports a possible majority mechanism to launch a “Bottom for Biodiversity” on the model of “heritage lotto“.

VAT on masks

The Minister of Economy Bruno Le Maire supports the proposal of the socialist Valérie Rabault to extend for an additional year the reduced rate of 5.5% VAT applicable to masks, protective clothing and hygiene products intended for the fight against the spread of Covid-19.


In the hemicycle, the majority had finally rallied to amendments from all the benches of the opposition. The government has agreed to expand a tax benefit for widows of veterans. The additional tax half-share will be available to all widows and widowers of veterans “regardless of the age of death of their husband”.

Meal vouchers

The Minister of Economy looked “with kindness» the proposal of deputy LR Marc Le Fur to increase the value of the meal voucher subject to exemption to 13 euros. Today its value giving right to the maximum exemption from the employer’s share, that is to say 5.92 euros, must be between 9.87 and 11.84 euros. Estimated cost: 140 million euros.


It was one of the budget hot spots. Bercy emphasizes the support provided to local authorities, with an increase in the “overall operating grant” (DGF) of 320 million euros. Above all, the government retained an “inflation safety net“, an amendment by Horizons MP Lise Magnier, for communities “whose increase in energy expenditure will be greater than 60% of the increase in actual operating revenue“. The executive also retains an amendment from the Liot group against real estate overspeculation in Corsica and plans for the whole country to expand the “zoning” where municipalities are authorized to increase the housing tax for second homes.

No taxation of “super dividends”

It is a big bone of contention within the majority and with the opposition. The executive did not retain the MoDem amendment voted by the Assembly for a taxation of “super dividends” large companies. Bruno Le Maire finds the measure ‘deeply unjust’. “It only applies to French companies, as always, and not to foreign companies. This means that the French investor will have more interest in buying shares of Amazon, because they will be taxed at 30%, than shares of Danone or a French group because they will be taxed at 35%.“, in particular argued the minister.

The boss of the MoDem group Jean-Paul Mattei, a member of the majority, does not budge and wants to continue to defend the measure at second reading. Same opposition from the executive to the PS amendment establishing a tax credit for the remainder payable by all residents of nursing homes. And no recovery from “the exit tax“, against the tax exile of entrepreneurs, an amendment which had been voted by a coalition of oppositions but which the government rejects.

SEE ALSO – “We must give our country a budget”: Elisabeth Borne uses article 49.3 of the constitution


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