As an accounting firm based in Lyon, we meet every month to offer you the best of the French tax and accounting news.
04/11/2025 :
Cotisation Foncière des Entreprises (CFE): tax notices are now available online in the professional space on impots.gouv.fr (please note: these will not be sent by mail).
05/11/2025 :
Transfer pricing declaration (Form No. 2257) for companies whose last financial year ended on 31 December 2024.
This obligation applies to companies with annual revenue equal to or exceeding €150 million, or to those belonging to a group under majority control.
14/11/2025 :
VAT taxpayers involved in intra-community transactions must file the Declaration of Trade in Goods and the European Services Declaration for transactions completed in October.
15/11/2025 :
Employers liable for payroll tax (taxe sur les salaires): payment of tax on salaries paid in October.
30/11/2025 :
Cotisation Foncière des Entreprises (CFE): Last day to choose direct debit payment for the CFE.
To know more…
Economic activity: the end of 2025 marked by signs of stabilisation
According to the latest monthly survey from the Banque de France, published in early November 2025, the French economy is showing signs of stabilisation. Activity has risen slightly across industry, services, and construction, with GDP growth estimated at around +0.3% for the third quarter. Order books remain cautious, particularly in retail and construction. On the price front, the trend is moderating: more firms are now reporting price reductions than increases, reflecting a gradual return to price stability. Employment levels are holding steady, supported by business services and the hospitality sector. This period of calm could signal the end of an adjustment cycle, paving the way for a gradual recovery expected to begin in early 2026—provided that domestic demand picks up again.
VAT exemption threshold: status quo confirmed for 2025
Law No. 2025-1044 of 3 November 2025 officially repeals the proposed reduction of the VAT exemption threshold to €25,000. Initially introduced in the last Finance Act, this measure was suspended by the government on 30 April 2025 following strong opposition from small business representatives. The current thresholds therefore remain unchanged: €85,000 for trading activities and €37,500 for service providers.
The firm will closely monitor the drafting of the 2026 Finance Act and any potential changes that could affect these thresholds
End-of-career arrangements: clearer rules for a smoother transition
Since 26 October 2025, the so-called “Seniors Act” has introduced several important measures for employees approaching retirement. The objective is to make the transition to retirement more gradual while safeguarding employee rights.
With their employer’s agreement, an employee may now switch to part-time work at the end of their career while receiving their retirement departure allowance, calculated as if they were leaving the company permanently. Notably, this allowance may be paid in instalments throughout the part-time period until the actual retirement date. The scheme must be set out in a company or sector-wide agreement.
In parallel, access to progressive retirement has been strengthened: employers must now justify any refusal of a part-time request, and failure to respond within two months is deemed acceptance. Lastly, retirement remains possible from age 67 with the employee’s consent and becomes automatic at age 70.
Micro-entrepreneurs: online platforms will soon collect social contributions
From 1 January 2027, digital platforms will be required to directly withhold the social security contributions owed by micro-entrepreneurs using their services. Each month, the turnover generated through these platforms will be reported to the URSSAF, which will then collect the corresponding amounts. This source deduction system aims to simplify administrative procedures and reduce reporting errors. Eight platforms, including Uber Eats, Wecasa, Truckrs and StaffMe, will begin testing the scheme in April 2026. Income earned outside these platforms will still need to be declared manually by the micro-entrepreneurs.
Christmas gift vouchers: the rules to know for 2025
Companies may offer their employees gift vouchers at Christmas without incurring social security contributions or income tax for the recipient, provided the amount does not exceed €196 per employee and €196 per child under 16. As an exception for this event, the voucher must explicitly mention “Christmas.”
Any amount exceeding these thresholds is considered a form of remuneration and is therefore subject to social security contributions and income tax.
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
