Each taxable person in France is required each year to fill out a detailed return of his/her income and profits, as well as those of those of his/her family. Taxpayers whose net worth is greater than € 1,300,000 are also required to pay the ISF, or solidarity wealth tax. Deadlines for filing returns In 2016 […]

The French Labour Code and the collective bargaining agreements stipulate many requirements concerning mandatory medical examinations within companies. Recent case law has supplemented the applicable provisions in law and collective agreements. The medical examination upon hiring Every employee is required to submit to a medical examination. Typically, this would happen before s/he was hired, though […]

On 18 January 2016 the President of France announced the creation of a new grant for hiring aimed at small and mid-size companies. Decree no. 2016-40 dated 25 January 2016 specified the shape of this measure, which is in addition to the grant for hiring the first employee in very small companies. Eligibility conditions for […]

The finance law for 2016 and the amending finance law for 2015 changed some of the provisions pertaining to payment of dividends among companies in a single group. Companies that do not belong to a tax consolidation group In the parent-subsidiary arrangement, the parent company is able to gather up the dividends paid to it […]

The French National Assembly has passed the Social Security Financing Act for 2016. Here we present the main measures it contains. Social security contributions on termination allowances Social security contributions on termination allowances are tightened for corporate offices but will become more favourable for salaried employees in 2016. For corporate officers, contributions (social security, CSG […]

Pursuant to the legislative amendments of 10 July 2014 pertaining to internships in companies, the implementing decree of 27 November 2014 provided details on the raise in the pay of interns. A new decree dated 26 October 2015 set the number of interns that one company could accept. A restricted number of interns in a […]

Companies affected by the obligation to hire disabled workers are required to fulfil their obligations by 31 December. This means that not many months remain to comply with the applicable legal provisions. The companies affected All companies that employ at least 20 employees are subject to the obligation to hire disabled workers. The level of […]

European Union rules prevail over our domestic laws and must be integrated into the legislation of EU Member States via appropriate adaptations. A decision of the Court of Justice of the European Union (CJEU) recently invalidated French legislation on the taxation of dividends paid within a group. Furthermore, the Council of State aligned with another […]

The law for growth and business referred to as the “Loi Macron” was adopted in its final form on 10 July 2015. Although the “Conseil Constitutionnel” has rejected some measures including the limitation of dismissal compensation, the other provisions of the law have gone into effect, and among them are new measures concerning the allocation […]

Companies are required to have an economic and workforce statistics database (“BDES”); for those with at least 300 employees the deadline for implementation was 14 June 2014, and for those with 50–300 employees the deadline was 14 June 2015. The principle Staff representative bodies, which encompass staff delegates, the Works Council, the Health, Safety and […]

Law no. 2014-288 passed on 5 March 2014 reformed the way that the employer finances on-the-job training. The taxation authority detailed these new rules when it updated its BOFIP database on 6 May 2015. The principle The law introduces a single contribution which replaces the contributions that were previously payable for on-the-job training. The full […]

On 16 April 2015, the Senate adopted a new taxation measure, which comes under the framework of the Macron law, concerning a special deduction to support investment. Eligible equipment items will be able to generate a “non-accounting” deduction in certain conditions.