Lowering for retirees, home jobs, Dutreil pact … The budget rapporteur suggests planing several tax niches

MP Charles de Courson presented several savings to the National Assembly Commission for the 2026 budget.

Will the Ministry of the Economy be sensitive to the savings tracks proposed by the general rapporteur of the budget, whose mandate ends on Wednesday? As the next finance bill (PLF) approaches, and while the previous government of François Bayrou wanted to end certain tax niches to save money, the centrist deputy of the Marne, Charles de Courson (Liot), proposed to plane some during the presentation to the finance committee of the National Assembly of its report on the application of tax measures.

This 157 -page document, presented Tuesday, September 30 and consulted by Franceinfo, is particularly interested in several exemptions granted to certain taxpayers, and which mainly benefit the wealthiest. THE Tax credit for the employment of an employee at home, which allows taxpayers to benefit from a tax reduction equal to 50% of the dedicated annual expenses, is notably deemed too expensive. Its cost is estimated at 6.9 billion euros in 2025, an important part of all 474 tax niches estimated at 85 billion this year. Charles de Courson recommends capping this aid at 2,000 euros per year and per household (against 12,000 euros currently) and excluding certain activities from the system.

The centrist deputy also proposes to plane the 10% tax allowance from which retirees benefit. While the cost of this tax niche has been estimated at nearly 5 billion euros per The Court of AuditorsCharles de Courson offers to modify this “”Defection that benefits above all the wealthy households “. He suggests Lower the ceiling between 2,000 euros (for a retiree) and 4,000 euros (for a retired couple), an idea already offered by François Bayrou and which had been criticized.

Two less known tax niches are also pinned by the budget rapporteur. Charles de Courson proposes to better supervise the Dutreil pact, which largely exempts business rights from companies. “The Dutreil pact, whose cost is unknown, has experienced significant development while its effectiveness remains insufficiently evaluated”believes the deputy. He finally proposes to better supervise the contribution-cession, which makes it possible to postpone the taxation of capital gains on certain transactions.