News & Analysis as of

France Employee Benefits

Ropes & Gray LLP

French Tax Administration Issues Draft Comments on Management Package Tax Reform

Ropes & Gray LLP on

On July 23, 2025, the French Tax Administration released its initial draft guidance in the BOFiP (Bulletin Officiel des Finances Publiques) (the “Tax Comments”) on the new tax regime for Management Packages introduced by the...more

Ius Laboris

New Employer Contributions for Apprenticeships in France

Ius Laboris on

Earlier this month, France introduced changes to the funding arrangements for apprenticeship training. Aimed at ensuring better management and sustainability of apprenticeship funding, the changes will impact apprentice...more

Mayer Brown

Quote-part de benefices perçue d une SCCV et taxe sur les salaires

Mayer Brown on

Le Conseil d’État juge que les quotes-parts de bénéfices perçues par une société dans des sociétés civiles doivent être traitées comme des produits financiers non soumis à la TVA, remettant en cause l’exonération de taxe sur...more

DLA Piper

New VAT Guidelines on Company Vehicles for Employees

DLA Piper on

The French tax authorities have issued new guidelines on the VAT treatment of company cars provided to employees. When a vehicle is provided for a defined consideration, it is considered a taxable service. This includes...more

Mayer Brown

Augmentation du taux de la contribution patronale relative aux attributions gratuites d'actions

Mayer Brown on

Le régime des contributions sociales relatives aux attributions d'actions gratuites (« AGA ») prévoit notamment l'application d'une contribution patronale assise sur la valeur, à la date d'acquisition, des actions attribuées....more

Hogan Lovells

The French Finance Act for 2025 reforms the tax and social security regime of management packages and amends the regime applicable...

Hogan Lovells on

The French Finance Act for 2025 radically overhauled the tax and social security treatment of management packages. The BSPCE regime is also subject to some amendments. Key changes and features you need to be aware of: a...more

Ius Laboris

Employee Transport Costs: What Are the Obligations?

Ius Laboris on

Employers in France must cover certain transport costs incurred by their employees, subject to the provisions of the French Labour Code. We take a look at the scope of the obligation in further detail below, together with the...more

Goodwin

Fiscalité des « management packages »

Goodwin on

La loi de finances pour 2025 prévoit l’instauration d’un régime fiscal et social spécifique pour les gains réalisés par les managers à raison des participations qu’ils détiennent dans les groupes dans lesquels ils exercent...more

Ius Laboris

Age is Just a Number: France Embraces Its ‘Silver Workforce’

Ius Laboris on

France has tabled a new collective agreement aimed at promoting the employment of ‘experienced employees’. While its entry into force still has some way to go, the proposed agreement represents an important step towards...more

Morgan Lewis

How to Comply with France’s New Profit-Sharing Obligation Effective as of January 1

Morgan Lewis on

French Act No. 2023-1107, Transposing the National Interprofessional Agreement on Value Sharing within Companies, entered into force on January 1, 2025 and, similarly to previous laws on the topic, aims to simplify, secure,...more

Ius Laboris

Workplace accidents: when are employers legally required to report?

Ius Laboris on

When does the obligation to report a workplace accident arise? Should an accident at work report be made when the circumstances around a reported accident seem doubtful or unlikely? Or when the employee who was involved in an...more

Mayer Brown

Requalification des gains issus de Management Packages en salaires et interposition d'une holding personnelle : nécessité pour...

Mayer Brown on

La Cour administrative d'appel de Paris rejette la requête de l'administration fiscale tendant à la requalification en salaires de gains réalisés par la holding personnelle d’un dirigeant lors de la cession de titres acquis...more

Littler

New French Profit-Sharing Act Sets 2025 Deadline for Profitable Small Companies

Littler on

In France, profit-sharing is the new black. After years of statutory value-sharing bonuses (starting in 2018) and the introduction of compulsory profit-sharing schemes in companies with at least 50 employees (since 2020), the...more

Hogan Lovells

Update on employee information, profit-sharing, and economic dismissals

Hogan Lovells on

Our employment team reviews key decisions rendered in the month of October: from the publication of the decree on the new information that employers must provide to employees to the three rulings on the conclusion of specific...more

Ius Laboris

France reforms pension system

Ius Laboris on

France adopted controversial changes to its pension system on 14 April 2023, with most relevant provisions coming into effect from 1 September. Here is an overview of some of the most important changes....more

Littler

French Civil High Court Grants New Paid Leave Entitlement

Littler on

The French Civil High Court recently issued five noteworthy decisions on employees’ entitlement to accrue paid leave. The French Labor Code requires that employees perform work to accrue paid leave....more

Littler

New French Law Incorporates EU Directives on Transparent and Predictable Working Conditions and on Work-Life Balance

Littler on

On March 9, 2023, France adopted a much-anticipated statute transposing into French law the EU Directive on Transparent and Predictable Working Conditions (2019/1152) (I.), and the EU Directive on Work-life Balance for...more

Hogan Lovells

Dans l'actualité de la semaine en Droit Social, notre équipe revient sur deux avis et un arrêt de la Cour de cassation.

Hogan Lovells on

Manquement de l’employeur à son obligation de proposer un entretien professionnel à une salariée à l’issue de son congé maternité : pas de nullité du licenciement notifié ultérieurement. Précisions sur les obligations de la...more

Skadden, Arps, Slate, Meagher & Flom LLP

Employment Flash - October 2020

This edition of Employment Flash summarizes key employment law issues, including the Department of Labor's proposal for determining independent contractor status, revised DOL regulations that clarify who qualifies for...more

International Lawyers Network

International Lawyers Network: Temporary Layoffs

This guide offers an overview of legal aspects of temporary layoffs in the requisite jurisdictions. It is meant as an overview in these marketplaces... This guide describes the law in force in the requisite jurisdictions...more

BCLP

France - Covid 19 - Partial activity: new modifications introduced by the order of March 27, 2020

BCLP on

As expected, the order related to partial activity was adopted last March 27, 2020. Further details on its provisions are expected in a forthcoming decree. The Ministry of Labor's Q&A on partial activity was rewritten...more

Robins Kaplan LLP

Financial Daily Dose 2.20.2020 | Top Story: Fed Minutes Show Central Bank Happy With Economy, Worried About Coronavirus

Robins Kaplan LLP on

Newly released minutes from the Fed’s January meeting show central bankers preoccupied with global risks, including the still-growing economic impact of the coronavirus, while still taking a wait-and-see approach to any...more

22 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide