On 12 October 2022, the French National Assembly approved an amendment to the Finance Bill for 2023 to provide for the introduction of an increased tax on so-called "super dividends" distributed by large profitable companies to individuals. In particular, the tax rate of 30% on dividends would be increased to 35% in cases where the annual revenue of a company paying dividends exceeds EUR 750 million and the dividend distribution in 2022 and 2023 is greater than 1.2 times the average dividend…