Question 13312 — taxes and duties

Summary

Ms. Laure Lavalette alerts the Minister Delegate to the Minister for Ecological Transition, Biodiversity and International Negotiations on Climate and Nature, responsible for the sea and fisheries, on the concerns expressed by the nautical industry following the reform of the annual tax on maritime vehicles for personal use (TAEMUP), adopted as part of the finance bill for 2026. This reform, initially presented as aiming to simplify the system and strengthen its environmental coherence, was introduced by way of parliamentary amendment without any real prior consultation with the stakeholders concerned. However, according to the Confederation of Boating and Yachting (CNP) and the Federation of Nautical Industries (FIN), the new architecture of this tax appears to be both more complex and less understandable for boaters. Indeed, the industry regrets that this reform deviates from its proposals, that it penalizes modest practitioners and first-time buyers, in particular owners of small units or recreational fishermen, and that it risks slowing down the economic dynamics of an already weakened sector. Furthermore, the objective of “greening” the system appears illusory, since the offer of efficient electric or hydrogen engines remains almost non-existent on the market. Also, she asks him to specify what intentions the Government has regarding a possible concerted rewriting of the reform of the TAEMUP before its entry into force on January 1, 2027, so as not to further weaken users or boating companies.

Machine translation from French. The official text remains authoritative.

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