Après le premier alinéa de l’article 787 B du code général des impôts, il est inséré un alinéa ainsi rédigé :« La limite de l’abattement est fixée à deux millions d’euros. »
This amendment proposes to modify the French General Tax Code by introducing a specific limit on a tax allowance. It aims to cap the maximum amount of this tax deduction at two million euros. This change primarily affects high-net-worth individuals or entities eligible for the tax allowance under Article 787 B, limiting the total amount they can deduct from their taxable income.