French Constitutional Court Upholds Digital Service Tax as Constitutional, Rejects All Challenges

France’s Constitutional Court upheld the constitutionality of the French Digital Service Tax (DST) on September 12, 2025.
The DST imposes a 3% levy on French-source turnover from certain online services, targeting companies with global revenues over EUR 750 million and French revenues over EUR 25 million.
Major digital companies challenged the DST, arguing it violated constitutional principles of equality and fairness.
The Court rejected all arguments, finding the DST’s scope, thresholds, and revenue allocation rules justified and consistent with its purpose.
The decision confirms the DST’s alignment with the French Constitution, allowing its continued application.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.