The problem is there is no guarantee that it will be only for these two years. It can easily be extended.
It will very interesting to see how much extra tax it will bring in and how it effects the decision making of the big French companies in regards to salary incentives.
Indeed. Just like the Netherlands where 2013 saw the introduction of the "one time crisis tax" (eenmalige crisisheffing) which constitutes a 16% tax on wages, including bonus, over EUR 150K.
Now, for 2014, the "one time crisis tax" regulation has been prolonged. One time, promise! ("Eenmalige crisisheffing eenmalig verlengd")
There is a pretty good guarantee - if it lasts longer than two years (which seems unlikely), general corporate profit will pile up until the wealthy stakeholders and top employees get extremely frustrated. Then they can collectively apply pressure to politicians to eventually create a loophole that lets them take their money out tax-free.
It will very interesting to see how much extra tax it will bring in and how it effects the decision making of the big French companies in regards to salary incentives.