Excise & Environmental Taxes·Légifrance·6 days ago
Horse-bet operators and drinks first-deliverers now declare under CIBS rules, with fiscal representation for non-established drinks liable persons; the protected-areas sea-passenger tax bears the 2.5% State levy.
Industry: Gambling and betting activities · Sea and coastal passenger water transport · +1 more · Manufacture of beverages
Payroll Tax & Employer Contributions·Légifrance·6 days ago·2 documents
The 60% national share of undesignated apprenticeship-tax balances now follows new 2024 shortage lists in all 18 regions; Mayotte joins the common survey source.
Industry: Across industries
Payroll Tax & Employer Contributions·Légifrance·6 days ago
Undesignated balances now fund courses tied to new regional shortage lists from the 2024 DARES–France Travail survey; Mayotte joins the standard list.
Industry: Education · Public administration and defence; compulsory social security
Personal & Owner Taxation·Entreprendre Service Public·6 days ago
Commandités manage and answer for debts while commanditaires risk only their stakes; share sales need unanimous consent by default and pay 3% duty.
Industry: Across industries
Tax Incentives, Credits & Reliefs·Entreprendre Service Public·6 days ago
FIP relief at 30% now needs 70% Corsica/overseas assets from 22 October 2026; ESUS payments of 1-21 October fall back to 18%.
Tax Courts & Tribunal Decisions·Légifrance·6 days ago
Conseil d'État upholds discharge of 2011-2012 reassessments on bare shareholder-account credits and puts the burden of a substituted legal basis on the administration.
Industry: Across industries
Personal & Owner Taxation·Entreprendre Service Public·1 week ago
Payments into ESUS and sociétés foncières solidaires from 22 October 2026 qualify again at 25%; new 30% rates for Corsica/DROM funds and JEII-focused FCPI start the same day.
Global Minimum Tax & BEPS·Légifrance·1 week ago
Law No. 2026-963 of 19 October 2026 authorises approval of the multilateral agreement on automatic exchange of GloBE information returns, signed in Paris on 9 July 2025.
Industry: Across industries
Corporate & Income Tax·Entreprendre Service Public·2 weeks ago
New deductible-interest caps of 4.40 %, 4.43 % and 4.45 % for years closing 30 September–30 December 2026; interest above the cap stays non-deductible.
Industry: Across industries
Tax Incentives, Credits & Reliefs·Légifrance·2 weeks ago
A new €100 fuel grant for low- and middle-income working drivers, plus an automatic €100 top-up for those paid under the April 2026 scheme.
Tax Filing, Registration & Penalties·impots.gouv.fr·2 weeks ago
File a « déclaration rectificative » for the same period via « Déclarer TVA »; pay only the extra via « Payer TVA » with no claim, or reclaim overpaid VAT from the SIE by secure message.
Industry: Across industries
VAT / GST / Indirect Tax·BOFiP - Bulletin Officiel des Finances Publiques·2 weeks ago·2 documents
A non-established principal with a French mandataire is no longer treated as VAT-identified: the seller must register to charge French VAT, and only eligible-operation VAT goes on the agent's return.
Industry: Across industries
Tax Incentives, Credits & Reliefs·Collectivités Locales·2 weeks ago
La Courneuve joins the DGFiP list of authorities opposing the 2026 taxe foncière exemption for businesses in its priority district; the CFE exemption there still applies.
Industry: Across industries
Payroll Tax & Employer Contributions·Entreprendre Service Public·2 weeks ago
Employers that paid €4,000–€10,000 of payroll tax in 2025 pay online and file the 2501-SD by 15 October; above €10,000 the return is monthly within 15 days.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·Légifrance·3 weeks ago
CITEOS Eure-et-Loir staff transferred in April 2026 move onto Garczynski pay, hours, on-call and benefits terms from 1 January 2027, replacing all prior CITEOS agreements.
Expenses & Benefits-in-Kind Tax Treatment·Légifrance·3 weeks ago
Adopted 27 July 2026, the accord pays cyclists €42.05 a month from 1 January 2026 retroactively: all staff with three months' seniority, paid each December within the €900 yearly tax-free ceiling.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·Légifrance·3 weeks ago
Signed 30 June 2026 with the CFDT, the text funds bicycles and carpooling up to €600 per employee per year from 1 October 2026: 50% purchase aid, safety and maintenance budgets, €100–€400 carpool scales.
Industry: Across industries
Excise & Environmental Taxes·Légifrance·3 weeks ago·2 documents
Decree and order of 8 October 2026 build the CIBS regulatory articles for the capacity-cost tax; for winter 2026–2027 only grid managers owe the first €124.9m acompte, invoiced by 10 October.
Industry: Distribution of electricity · Transmission of electricity · +1 more · Trade of electricity
Expenses & Benefits-in-Kind Tax Treatment·Service Public·3 weeks ago
Employer fuel allowance exempt up to €1,000 per employee for payments through 31 December 2026, and combinable with transport-pass funding — decree still pending, BOSS tolerates early application.
Industry: Across industries