-There is a 2% rake for the new fr sites but obv it is independant from tax on winnings.
-No french player (even famous ones) had ever pay tax on poker winnings so far.
-There are no tax on luck games.
-But if you are a pro (something like 5 years of consistent winnings and no other income), you should pay, in theory, a tax on no commercial benefits. It is very hard to prove for the administration you are pro, so there are no cases so far. But some pro in horse racings gamblings had already tax issues.
-sponsorship benefits are taxable.
If you speak french, an article from a tax lawer and a deep analysis of the new laws in France
http://fr.pokernews.com/news/2008/03...ains-poker.htm
http://www.clubpoker.net/forum-poker...oi-du-6-avril/