François Ruffin
Economy, budget and taxes
57 documented positions: from their programme first, then their campaign, their party and earlier texts.
2027 programme or campaign document : 1 · Campaign proposal or statement : 56
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Require use of oil-production capacity still present in France as part of reshoring; implementation details are unspecified.
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Protect strategic firms against foreign interference, using nationalisation if necessary.
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Systematically produce and publish a strategic study before proposed foreign acquisitions of strategic French firms or divisions.
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Create an alert mechanism enabling economic actors and unions to report interference threats.
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Put an ecological-transition dividend tax to a referendum: 4% above ten million euros paid in dividends and 2% below; treatment exactly at the threshold is unspecified.
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Launch investment in recycling factories and increase demand for recycled materials through public procurement.
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Include batteries, electric vehicles, heat pumps, insulation, turbines and rail equipment among the hundred products to relocate, and make public support and procurement conditional on a low environmental footprint.
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Create non-depreciable accounting account 2116 for recoverable raw-material value, separated from depreciable manufacturing costs, for businesses selling a product’s use and later recovering its materials.
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Remove holding-period capital-gains relief on land and homes other than principal residences, retaining deductions for average inflation and notarial costs.
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Consider property-tax exemption for community land trusts, fully compensated by the state to local authorities, as a development incentive.
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At least double taxation of occasional housing use while reducing tax on affordable long-term rentals to make the latter more profitable.
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Remove allowances and depreciation reducing furnished-rental taxation, including year-round rentals.
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Illustrate the tax reform with total taxation of 40–70% for tourist rentals versus 10–30% for long-term rentals depending on income and rent; the passage supplies no final national tax schedule.
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Make second-home residence tax progressive with income; the Welsh 150% surcharge is a foreign example, not a fixed French rate.
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Establish a list of one hundred strategic products to relocate in the first months of the term with workers, researchers, industry, SMEs, local authorities, farming and unions; the published families are examples, not a final list of one hundred products.
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Include heavy industry among priority families: steel, aluminium, glass, cement, paper/cardboard, carbonates, rubber and refining; these are examples for future selection.
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Include magnet rare earths, lithium, tungsten, titanium, platinum, antimony, magnesium, graphite, nickel and copper as critical-material examples.
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Set a product-specific roadmap combining conditional aid, secure orders, trade protection where needed, training and investment; tariffs and quotas are not uniform.
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Make public money conditional on retained jobs, investment, training, treatment of subcontractors and social, health and environmental standards; require repayment for noncompliance.
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Fully use the green-technology, industrial-electricity, modernisation and disadvantaged-region aid options invoked by the cahier; their legal compatibility is not recertified here.
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Create targeted anti-dumping aid for struggling sectors including steel, aluminium and medicines, conditional on retaining French jobs for at least ten years and decarbonising within ten years, with higher aid in deindustrialised regions.
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Adopt national procurement preference aiming for 80% of public procurement located in France and close to 100% French manufacture of defence components.
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Make all transition aid conditional on a low environmental footprint and tighten the car-bonus carbon threshold, alongside public leasing of three million new electric vehicles over five years.
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Consider making vehicle bonuses conditional on European or domestic recycling and refining of critical materials.
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Shift administrative and public-enterprise fleets towards more French-made vehicles, particularly utility and security vehicles.
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Prioritise patient public equity in manufacturing SMEs and mid-sized firms, with monitored requirements and state board representation.
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Target grants and advances to these firms according to measurable national and local employment effects, especially in struggling areas.
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Smooth contribution relief by slightly reducing it near the minimum wage and tapering it more gradually to facilitate wage rises and support industry.
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Have the state take majority stakes in production clusters with vital dependencies and hard-to-control major firms, particularly health, defence and digital industries.
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Prohibit sales to foreign funds of heavily subsidised industries or producers of strategic goods, mobilising national savings to retain French and sometimes public ownership.
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Make life-insurance tax advantages conditional on an increasing share of unlisted industrial bonds and equity; a 5% minimum is proposed as a scenario mobilising funds over time, without independently validating the claimed low risk.
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Respond to foreign electricity subsidies with targeted indirect industrial aid; the German figure of fifty euros per MWh describes a competitor and does not set a French aid schedule here.
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Remove tax advantages promoting educational segregation, starting with relief for private tuition.
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Remove the reduced electricity-tax rate for large non-strategic data-centre projects.
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Reject cancelling ECB-held debt as a fiscal-recovery solution; the document favours explicit budget decisions, without independent legal assessment here.
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Convene national tax consultations on revenue, priorities and possible temporary spending pauses; no list of suspended spending is fixed.
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Present a scenario of forty-eight to sixty-two billion euros in additional fiscal room for 2027 depending on selected options; this is a campaign estimate, not verified revenue.
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Rationalise business support by targeting aid deemed effective and internationally exposed sectors, claiming ten billion euros in immediate savings.
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Smooth employer contribution relief so it is less concentrated near minimum wages and freeze it at 2026 levels; the estimated five-billion-euro saving in 2027 is included within the ten-billion business-aid figure.
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Prioritise patient public equity and repayable advances in manufacturing SMEs and mid-sized firms with state shareholder oversight rather than grants and tax breaks.
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Make savings tax advantages conditional on an increasing share financing unlisted industrial firms, including through a public fund.
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Offer an annual minimum tax of 2% on wealth above one hundred million euros, deducting taxes already paid; the plan acknowledges constitutional risks and estimates unverified revenue of 18.5 billion euros.
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Propose reforming large inheritances and gifts with a two-hundred-thousand-euro allowance, a lifetime-transfer base and greater progressivity for the top percentile, reaching 50% above six million.
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Reduce life-insurance, split-ownership and business-transfer tax advantages within this reform.
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Tax unrealised gains transferred by the top percentile at the flat investment-income rate, making transfer the taxable event but automatically deferring payment until sale.
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Estimate twenty billion euros in revenue from large-transfer reform; it is presented as combinable with or alternative to the wealth tax, not automatically added to it.
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Propose a 2% climate contribution on dividends distributed by every company, estimating over six billion euros in revenue; this rate differs from the 4%/2% referendum proposal in the ecological cahier.
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Create an exceptional oil and refining windfall contribution, extended to storage and marketing and restricting use of past losses; the reference to the 2022 rate of 33% does not explicitly fix the new schedule.
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Increase tax-enforcement staffing and modernise tools without including uncertain proceeds in the official costing; the seven-billion annual potential over three to five years is indicative.
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Clarify tax-administration policy on CumCum arrangements to counter dividend-tax avoidance.
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Strengthen action against social-contribution fraud; the annex gives at least one billion euros in potential annual proceeds in three to five years, excluded from official costing.
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Finance forest purchases in particular through a public bank mobilising national and regulated savings; the indicative four-to-five-billion five-year acquisition envelope is not the state budget cost.
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Tighten vehicle environmental scoring, including manufacturing emissions and subcontractor due diligence, and establish European or domestic recycling and refining of critical battery materials.
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Adjust fuel excise to smooth prices, with an illustrative path from about two euros per litre in 2027 to 2.20 in 2032; offsetting expensive and cheap years is a scheme assumption.
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Revise company-car and mileage tax benefits to fund a uniform tax credit for car commuting, accessible independently of income-tax liability and employer reimbursement.
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Propose around 30% coverage through the credit; the main text refers to travel while the costing uses fuel expenses, with an example near seven hundred euros annually: the exact base remains unclear.
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Cost the package’s additional spending at 5.7 billion in 2027 and 12.6 billion annually on average over five years; forest management excludes uncosted acquisitions and environmental-service payments, and floating fuel tax depends on market conditions.
Cite this page
Source Civique, « François Ruffin — Economy, budget and taxes », https://sourcecivique.fr/en/candidates/francois-ruffin/economie/, accessed [date] (version of 1 November 2026).
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