Article of 15/03/2024 updated on 15/07/2025 Non-professional furnished rental (LMNP) is a tax status applicable to people who rent out one or more furnished accommodations, without carrying out this activityRead More »Non-professional furnished rental
Apprenticeship funding is evolving, and several key measures have already come into effect or will take effect as of July 1, 2025. These adjustments have a direct impact on theRead More »2025 Apprenticeship Updates
1 – Lowering the exemption (franchise) threshold2 – Hotel or hotel-type accommodation services Article of 15/04/2025 updated on 09/06/2025 The 2025 Finance Act established a single national exemption threshold, setRead More »VAT news: Two useful information
The withholding tax provided for in Article 182 B of the French General Tax Code (CGI) constitutes a specific tax mechanism applicable to certain non-salary income from French sources paidRead More »Withholding tax on certain services paid to foreign companies
The Social Security Financing Act (LFSS) for 2025 introduces significant reforms, such as a reduction in employer contribution exemptions. These provisions reflect the legislature’s desire to control social and healthRead More »Main provisions included in the Social Security Financing Law for 2025
Here are the main regulatory changes, taking account of the last France Travail reform: Capping of aid at 60% of rights Regardless of your choice (ACRE or maintaining ARE) WithRead More »France Travail Reform | What changed on April 1, 2025, for business founders and business buyers
Following our article presenting the measures in the 2025 Finance Act concerning companies, we set out below the main measures impacting individuals. The two main measures to note this yearRead More »Finance act for 2025 – Main provisions concerning Personal taxation
We offer you below a summary of the main measures of the finance law for 2025 concerning businesses. In a forthcoming article, you can discover the main measures concerning individuals.Read More »Finance act for 2025 – Main provisions concerning Companies
How much aid can you claim for hiring an apprentice in 2025? Change in 2025: Lower amounts of aid depending on the number of employees in the company and regardless of theRead More »2025 aid for hiring an apprentice
From Real to Micro The transition from a real tax regime to a micro regime is an option often chosen by small businesses and the self-employed to simplify their accountingRead More »From simplicity to reality: Navigating between real regime and micro regime – Part 2
From Micro to Real The transition from the micro-enterprise regime to the real tax regime is a significant step in the life of a company. This transition requires a thoroughRead More »From simplicity to reality: Navigating between micro regime and real regime – Part 1
– Amendment of objective categories – Employers, are you up to date with your obligations regarding provident schemes and health insurance?Check your agreements or Unilateral Employer Decision (DUE)! We remindRead More »Compliance with founding acts in terms of provident schemes and health insurance
Article of 31/01/2023 updated on 30/01/2025 The micro-enterprise, often praised for its administrative simplicity and flexibility, is subject to a specific tax and social regime in France. Whatever activity youRead More »Tax and social aspects of the Micro Enterprise
Employers (excluding sole proprietorships) are subject to a new value-sharing obligation that applies to fiscal years beginning on or after January 1, 2025. These provisions are experimental and will lastRead More »New value sharing obligation in companies with at least 11 employees
The conservation methods& The conservation periods Archiving company documents is an essential legal obligation, particularly regulated by the French Commercial Code and the French General Tax Code (CGI). These documentsRead More »Archiving company documents
