The summer season is approaching, and we’re receiving a large number of applications from minors keen to work during their holidays.No problem – under the Employment Act, you’re allowed to hire employees from the age of 14 ! However, here are a few specific points you’ll need to bear in mind : Before hiring For those under 16 : The employment of a minor under the age of 16 is subject to obtaining authorisation from the labour inspectorate following an...

Against a backdrop of high geopolitical tensions that have led to a significant rise in fuel prices, the government, in collaboration with Bpifrance, has introduced a special financing scheme : the Flash Fuel Loan. This loan is designed to provide rapid support to businesses whose operations are directly affected by rising fuel costs, in order to safeguard their cash flow and ensure business continuity. The recent surge in fuel prices, linked in particular to supply disruptions and international tensions, is...

From 2026, the rules for calculating social security contributions for the self-employed will change. This reform, which applies to income received from 2025 onwards, affects several million self-employed workers in France: craftspeople, shopkeepers, members of the liberal professions and majority shareholders. More than just a technical adjustment, this represents a structural transformation of how social security contributions are calculated, with measurable impacts on cash flow, remuneration and social entitlements. Prior to the reform, self-employed workers were subject to a system...

KEY MEASURES FOR INDIVIDUALS 1. Inflation-adjusted income tax scale The law increases the income tax scale by 0.9% to prevent inflation from artificially pushing taxpayers into higher tax brackets. In practical terms, this reduces the amount of tax payable for many households. Several tax thresholds relating to income tax are also being adjusted. For example, the deduction limit for maintenance payments made to an adult child is rising to €6,855, whilst the cap on the effects of the family quotient...

France is often mistakenly perceived across the Atlantic as a country with high taxes. However, for many US citizens, it is a particularly attractive tax destination, sometimes overlooked, when approached methodically and with foresight. Whether you are looking to move abroad with your family, work remotely, start or grow a business, or prepare for retirement in Europe, France offers a secure legal and tax environment, supported by a bilateral tax treaty with the United States designed to avoid double taxation....

The Act on Experienced Employees of 24 October 2025 reformed the former mandatory professional interview. Renamed the ‘career path interview’, it is now subject to new rules regarding its frequency and content. We therefore offer you a summary of the main changes in this area :   1. The career path interview New content :  The law of 24 October 2025 expanded the scope of the mandatory professional interview, which previously only covered career development prospects, particularly in terms of...

The ‘senior citizens’ law of 24 October 2025 introduced a new scheme allowing employees nearing the end of their careers to request a switch to part-time work, which will be partly financed by their retirement allowance. This new measure appears to be a real asset in retaining senior employees while facilitating the end of their careers.  We therefore offer you a summary of the main rules applicable in this area so that you can familiarise yourself with this new scheme...

As a reminder, since 1 January 2022, the ‘Company Vehicle Tax’ (TVS) has been repealed and replaced by the ‘Tax on the allocation of vehicles tourism for economic purposes’, which itself consists of two annual taxes : The CO2 emissions tax The tax on vehicle age   Then, as of 1 January 2024, the ‘tax on vehicle age’ was replaced by the ‘tax on air pollutant emissions’, the calculation of which has been fundamentally changed and its rate significantly increased....

The publication of Decree No. 2025-840 of August 22, 2025 strengthens the protection of information relating to the domicile of certain natural persons listed in the trade and companies register. This new text allows the personal addresses of natural persons who are managers and partners with unlimited liability in companies listed in the trade and companies register to be concealed indefinitely. The following persons may request that their personal address be concealed : Managers, chairpersons, chief executive officers, deputy chief...