Atlas Arteria flags new tax payment in France

The news: Toll road operator Atlas Arteria has flagged tax payments in France after the country’s parliament adopted a new temporary supplemental tax applicable to large companies.

The numbers: The tax is applicable at different slabs to companies below €3 billion and above €3 billion. Atlas said its APRR Group, which operates a toll road in France, would fall into the second category, with tax payable at 20.6% of the corporate income tax due for 2024 and 2025.

The context: Atlas said a tax payment of 98% of the dues must be made in December 2025, with the balance due in April 2026. It did not specify how much that payment is likely to be.

The levy comes after the French Parliament passed the Finance Law for 2025 earlier this week. It is expected to come into effect in the next few weeks after it is reviewed by the Constitutional Council and signed by the French President.