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New legislation, administrative guidance and court decisions, and what they mean in practice for a company established in France.
France’s social security financing act for 2026 (“loi de financement de la sécurité sociale”, LFSS) was published in the Journal officiel of 31 December 2025. Against many predictions it cleared every parliamentary stage on time, and the Constitutional Council upheld the bulk of it. Nine measures bear directly on employers. Some have applied since 1 […]
Since 1 February 2025 the benefit in kind for a company car in France is valued at markedly higher rates. The legal basis is article 3 of the arrêté du 25 février 2025. Any business with several company cars sees the difference in the first payroll run. What changed The principle is unchanged: the valuation […]
The meal voucher (“titre-restaurant”) is not compulsory anywhere. Many companies hand them out all the same, and once they do, a set of rules applies. This is the position as at 14 February 2025. No obligation, but an equal-treatment rule Nothing obliges an employer to provide meal vouchers. A lunch allowance or a staff canteen […]
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