So what actually is the 'Zucman tax'? This is one for the super-rich - individuals whose total assets (including real estate, salary, professional and financial assets) exceed €100 million. The Zucman tax would be applied to people worth €100 million or more if their total annual tax bill (including income tax, social charges, wealth tax etc) is less than 2 percent of their assets. READ ALSO: What is France's 'wealth tax' and who pays it?✎Who supports the Zucman tax? The idea of tax flight - where taxing the rich will cause them to leave the country - is the standard argument against any kind of wealth tax.