Regional / Sub-national Tax·impots.gouv.fr·6 days ago·2 documents
Form 1327-CET-SD 2026 is online for bénéfice-réel enterprises: CET capped at 1.531% of value added (also 2027), claimed by réclamation to the SIE after the 2026 close.
Industry: Across industries
Tax Filing, Registration & Penalties·BOFiP - Bulletin Officiel des Finances Publiques·6 days ago·2 documents
Late AEOI filings still draw €200-per-account/holder fines; post-ACPR/AMF-control relief is now a tolerance for spontaneous filings after a control that drew an administrative fine, not an exemption.
Industry: Financial and insurance activities
Payroll Tax & Employer Contributions·Légifrance·2 weeks ago
Article 13 of the 2026 financing law no longer caps 2026 complementary-health premiums at 2025 levels; the 2.05% levy on collecting bodies and its 30 June 2027 regularization stand.
Industry: Insurance
Payroll Tax & Employer Contributions·Légifrance·2 weeks ago
Undesignated apprenticeship-tax balances keep the 40% regional / 60% national split; the 2 October 2026 order replaces the regional shortage-occupation lists steering the national share.
Industry: Education
Excise & Environmental Taxes·Légifrance·2 weeks 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·2 weeks 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·2 weeks 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·2 weeks 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·2 weeks 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·2 weeks 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·2 weeks 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·2 weeks 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·3 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·3 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·3 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·3 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·3 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·3 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·4 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.