Overview
- The amendment makes alimony non-taxable for recipients and taxable for payers, with a €4,000 per child cap up to €12,000 a year and a half tax share granted to the payer per child.
- It was introduced by ecologist MP Marie-Charlotte Garin and passed through an unusual coalition of left-wing deputies, the National Rally, and part of Renaissance.
- The government opposes the measure, with Public Accounts Minister Amélie de Montchalin arguing it would advantage higher-earning women recipients and signaling a push to rewrite it during the parliamentary shuttle.
- Supporters cite an estimated €450 million annual budget effect, while the minister warns judges may lower future alimony awards if tax rules change.
- The provision is included in the 2026 budget text after this first reading, but a similar attempt was dropped last year and later rejected by the Senate, leaving its fate uncertain.