As an accounting firm based in Lyon, we meet every month to offer you the best of the French tax and accounting news.
11/12/2025
- VAT taxpayers carrying out intra-Community transactions: deadline for filling the declaration of trade in goods and the European declaration of services for transactions carried out in November.
15/12/2025
- Employers liable for payroll tax (companies exempt from VAT): payment of tax on salaries paid in November;
- Payment of installment or final corporate income tax and contribution on rental income tax (2.5% tax on rental income from the previous year);
- Deadline for payment of tax on vacant dwellings, taxe d’habitation (second homes)
- Simplified VAT regime (CA12): payment of half-yearly installment.
- Payment of Cotisation Foncière des Entreprises (CFE) : tax notices can be retrieved from impots.gouv online accounts. Electronic payment is mandatory.
31/12/2025
- Deadline for filing the 1447-C declaration: this concerns the creation of an establishment, or a change of operator in 2025 for the calculation of the CFE ;
- Remember to make a physical inventory of your stock and work in progress.
To know more…
Business creation and insolvency: a contrasting autumn 2025
In autumn 2025, France’s entrepreneurial landscape shows mixed signals. In September, business creations fell by 2.7% compared to the previous month, yet activity remains robust with more than 100,000 new entities and year-on-year growth, driven in particular by micro-entrepreneurs and single-member simplified joint-stock companies (SASU). At the same time, insolvencies are on the rise: nearly 6,800 proceedings were recorded for September alone, a high level reflecting the ongoing cash-flow pressures faced by many small and medium-sized businesses.
Manual gifts: a fully online declaration process from 1 January 2026
Manual gifts remain widely used in France to transfer money or assets to a family member or other beneficiary without requiring a notarial deed. Until now, the recipient could declare such gifts either online or using paper form no. 2735.
This flexibility is ending: from 1 January 2026, the declaration of manual gifts and cash gifts will be mandatory online only.
This new requirement results from the reform announced by the tax authorities and confirmed in recent guidance. Except for a few limited exceptions, paper submissions will no longer be accepted. Beneficiaries must use the online service “Déclarer un don”, available in their personal account on impots.gouv.fr.
The filing deadline remains unchanged: the declaration must be submitted within one month of the gift. Failure to do so may lead to interest and penalties.
This development represents a significant modernisation of the manual gift regime, aimed at securing wealth transfers while streamlining administrative processing.
High-income contribution (CDHR) : the tax authorities extend the deadline to 24 December
As the 2025 tax year comes to a close, high-income taxpayers should be aware of an important update: the exceptional extension of the payment deadline for the advance instalment of the Differential Contribution on High Incomes (CDHR). Introduced by the Finance Act for 2025, this new levy ensures that each household is taxed at a minimum rate of 20% of its reference tax income (RFR).
Initially scheduled between 1 and 15 December, the payment of 95% of the estimated CDHR can now be made until 24 December 2025, according to the FAQ released by the tax authorities.
The CDHR applies to households whose adjusted 2025 RFR exceeds €250,000 for a single person or €500,000 for a jointly taxed couple, and whose effective tax rate (income tax + exceptional contribution on high incomes) falls below the 20% threshold.
To assist taxpayers, the administration has published a detailed FAQ covering the calculation of the instalment, the declaration of expected income and the practical payment rules. It also clarifies that if the instalment exceeds the final amount due, the surplus will be refunded in summer 2026 once the tax assessment has been finalised.
The declaration and payment process remains fully digital via the taxpayer’s online account on impots.gouv.fr. The authorities encourage users to anticipate their 2025 income estimates to avoid undervaluation, which may trigger a 20% surcharge in the event of late or insufficient payment.
This new 24 December deadline marks a significant change to the year-end tax calendar and gives taxpayers and their advisers greater flexibility to fine-tune their estimates before the final settlement of this new and substantial contribution.
NEWS
IMPORTANT: our firm is moving at the end of December to 38 rue Président Édouard Herriot, 69001 Lyon.
We will be closed for the Christmas period from 19 December to 4 January inclusive, in order to organise the move and observe the year-end holidays.
Roche & Cie sends you its warmest wishes for the festive season. May this time of year bring you joyful and meaningful moments.
Thank you once again for your continued trust !
The Team Roche & Cie
Professionals or individuals, French or international, since 1948, Roche & Cie has been assisting clients from all horizons.
contact@cabinet-roche.com
+33 (0) 4 78 27 43 06
