Global Minimum Tax & BEPS·impots.gouv.fr·1 month ago
Groups over €750m revenue face three French filings; US groups get Side-by-Side relief from 2026 while start-up exemptions never cover the domestic top-up tax.
Industry: Public administration and defence; compulsory social security
Expenses & Benefits-in-Kind Tax Treatment·Légifrance·1 month ago
SF Security signs an indefinite working-time accord with its CSE: a fuel or EV-charging allowance of EUR 0.30 per kilometre beyond 40 km, capped at the tax-free ceiling, backdated to 1 January 2025.
Industry: Private security activities
Expenses & Benefits-in-Kind Tax Treatment·Légifrance·1 month ago
Company accord pays EUR 550 a year for cycling or carpooling with 80 single trips, plus a EUR 150 receipts-based allowance, capped at EUR 850 with season tickets.
Industry: Administration of financial markets
Payroll Tax & Employer Contributions·Légifrance·1 month ago
NOVETRA scraps end-of-mission bonuses for seasonal and usage contracts, caps probation, and opens a CET, expense deduction and ICCP-funded rest to temps.
Industry: Temporary employment agency activities
Payroll Tax & Employer Contributions·Légifrance·1 month ago
Provimi France's avenant from 1 January 2026 makes disability, invalidity and death cover compulsory for group IV–V managers with split base contributions.
Industry: Manufacture of chemicals and chemical products
Inheritance, Wealth & Gift Tax·Service Public·1 month ago
The election needs an express declaration in a valid will plus the chosen state's nationality at the time of the will or of death; electing French law brings the children's reserved share back into play.
Tax Filing, Registration & Penalties·impots.gouv.fr·2 months ago·2 documents
Both creation guides now require a 20-character password and say the B2B direct-debit mandate must reach the bank, with the RUM recorded, before any first self-assessed tax payment.
Industry: Across industries
VAT / GST / Indirect Tax·BOFiP - Bulletin Officiel des Finances Publiques·2 months ago
BOFiP doctrine maps who accounts for French VAT -- the supplier or the customer -- across cross-border supplies and sectoral reverse charges.
Industry: Specialised construction activities · Telecommunications · +2 more · Waste collection, treatment and disposal activities; materials recovery · Electricity, gas, steam and air conditioning supply
VAT / GST / Indirect Tax·BOFiP - Bulletin Officiel des Finances Publiques·2 months ago·7 documents
BOFiP consolidates the 10% and 5.5% rates for dwelling renovation and energy works, fossil-boiler exclusion and on-invoice client certification.
Industry: Specialised construction activities
VAT / GST / Indirect Tax·BOFiP - Bulletin Officiel des Finances Publiques·2 months ago
New binding BOFiP ruling details which subcontracted building, public-works and maintenance jobs fall under reverse charge, plus invoicing and public-procurement rules.
Industry: Construction
Tax Incentives, Credits & Reliefs·Entreprendre Service Public·2 months ago
The EUR 100 allowance for high-mileage workers can now be claimed until 30 September 2026 via the impots.gouv.fr simulator and form; means, vehicle and distance conditions are unchanged.