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New legislation, administrative guidance and court decisions, and what they mean in practice for a company established in France.
During the urban violence of 17 and 18 October 2026, several thousand shops across France were damaged or looted. On 20 October the government announced a set of measures for the businesses affected. Here are the essentials. Staff and social contributions Short-time work (“activité partielle”): employees who cannot work receive 60% of their gross pay, […]
On 1 January 2027 France abolishes its simplified VAT regime. Companies that file a single annual return today will file periodic returns instead: quarterly up to €1 million of turnover, monthly above that. The tax administration makes the switch itself, so no application is needed. The current regime Under the simplified regime (“régime simplifié d’imposition”), […]
A company car driven by an employee who lives in France can make the VAT due there rather than in the employer’s home country. Many foreign companies have treated it as a benefit in kind and nothing more. Since a German ministry instruction of 3 March 2026, the question looks different. A hiring, not a […]
The French e-invoicing reform has applied since 1 September 2026. The tax authorities have said they will deal proportionately with companies acting in good faith that run into a technical obstacle. The tolerance is real, but it is narrow: it covers incidents, not the timetable. The timetable has not moved Tolerance is neither a postponement […]
For a foreign company with a French VAT number but no fixed establishment (“établissement stable”) in France, everything rests on a distinction the reform itself does not highlight. Two obligations, two logics E-invoicing under article 289 bis of the Code général des impôts covers, in principle, transactions between two companies established in France. A foreign […]
A foreign company with no fixed establishment (“établissement stable”) in France may still owe e-reporting. The test is not where it is set up but who owes the tax: as soon as it carries out a transaction deemed to take place in France for which it is liable for French VAT, it transmits the corresponding […]
For VAT, what counts is not where a service is physically performed but where it is deemed to be supplied. That place-of-supply rule decides which country taxes the transaction, at what rate, and who owes it. It follows from Directive 2006/112/EC and sits in France at articles 259 and following of the Code général des […]
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 […]
At every year end a French subsidiary receives its transfer pricing adjustment. The question that follows is not an accounting one but a tax one: does it need an invoice, and does VAT belong on it? In 2025 the answer is still unwritten. Two regimes that measure different things VAT takes as its base the […]
Passenger cars have historically been excluded from VAT deduction in France. A ruling published on 30 April 2025 opens a breach in that rule, and a wide one. Everything turns on a single point: whether there is consideration. What the Court held The judgment of the Court of Justice of the European Union of 20 […]
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 […]
The French budget bill for 2025 was tabled in the National Assembly on 27 September 2024. Four measures bear directly on companies. Here is how they stood when the bill was tabled. An exceptional contribution on corporate income tax Companies with turnover above one billion euros would pay an exceptional contribution assessed on their corporate […]
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