France’s 33.7% Prélèvement on Online Sports Betting: CGI Article 302 bis ZH, the PBJ Base, and Monthly Declaration Mechanics
France taxes online sports betting at 33.7% of the produit brut des jeux under CGI Article 302 bis ZH, before stacked CSG layers push the total burden above 54.9%. Master the base, declaration cycle, and what LFSS 2025 changed.