Smart Pharma Consulting has analyzed in this new position paper the major implications for pharma companies of the 2026 Social Security Financial Act (LFSS) which has been adopted by the French National Assembly on December 16, 2025
Thus, we have reviewed and assessed the seven following key topics:
- National Health Insurance Expenditure Target (ONDAM)
- Expansion of the basket of reference countries for drug pricing
- Introduction of new taxes
- Clawback (« safeguard clause »)
- Measures to boost generics, hybrids and biosimilars
- Retail pharmacists’ legal rebates
- Dispensing of unused drugs by hospital pharmacies