Finance Act 2025: Main measures adopted

02.20.2025

 

Rédigé par Hélène Marlier-Pommier et Jérémy Rimbert

 

Après de longs mois d’un processus législatif très particulier, la loi de finances pour 2025 a enfin été adoptée, dont voici les principales mesures.

 

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Finance Act 2025: Main measures adopted

02.20.2025 - After many months of a highly unusual legislative process, the Finance Act for 2025 has finally been adopted.

New experiment: business courts

30.01.2025 - Since January 1, 2025, twelve commercial courts have become economic activity courts, on an experimental basis.

Unilateral decision by the employer

01/21/2025 - The employer's unilateral decision (DUE)

The obligation to produce certificates of tax and social security compliance at the close of an amicable liquidation of a company

12/13/2024 - As of October 1, 2024, Decree no. 2024-751 of July 7, 2024 imposes new obligations in the fight against fraud, particularly with regard to amicable settlement.

What are the differences between a simplified merger and a universal transfer of assets (TUP)?

12.03.2024 - The differences between these two legal mechanisms have diminished with each passing legal reform. Nevertheless, major distinctions remain.

Commercial leases – The requirement for a precise and restrictive inventory of charges

11/19/2024 - Inventory of charges - the requirement for a precise and restrictive inventory of charges on commercial premises

New administrative doctrine on Parahôtellerie published on August 7, 2024

10.30.2024 - New administrative doctrine on parahotels published on August 7, 2024 ...

TUP and amicable liquidation: reinforced publicity and control measures

10.25.2024 - TUP and amicable liquidation: reinforced publicity and control measures

Register of beneficial owners (RBE): restricted access from July 31, 2024.

09.19.2024 - Since July 31, 2024, public access to the register of beneficial owners (RBE) has been significantly restricted. This development is part of European efforts to strike a balance between financial transparency and personal data protection.

Anticipating the annual closing period: challenges and best practices DAF MAG

09/19/2024 - Anticipation of the annual closing period.

Liability of the project owner who fails to comply with obligations to guarantee payment to the subcontractor

04/09/2024 - Subcontracting - Liability of the project owner who fails to comply with the obligations of article 14-1 of law no. 75-1334 of December 31, 1975 and payment for additional work

Social compliance audit

08/10/2024 - The aim of a social audit is to resolve difficulties or prevent them ...

Termination by agreement: where the employer’s consent is vitiated by the employee’s deception, the termination may be annulled and have the same effect as a resignation

07/31/2024 - A contract is only valid if the consent of the parties has been given in a free and informed manner.

Corporate income tax policy in France

07/23/2024 - Corporate income tax in France, is a direct, annual tax applied to a company's profits.

Value-sharing Bonus (VSB): New investment opportunities

07/19/2024 - The French Value Sharing Act of November 29, 2023 had opened up this option, but it could not be implemented until the implementing decree had been published.

Franco-German comparison: Validity of an arbitration agreement in the event of impecuniosity of one of the parties

06/07/2024 - The parties to arbitration clauses are obliged to enforce them in the event of a dispute, even if unable to do so.

Restructuring state-guaranteed loans: an essential lever

07/01/2024 - State Guaranteed Loans (SGLs) has become an essential lever for supporting businesses in the post-crisis period.

Electronic signatures: what are the good practices?

06/21/2024 - Regulated in the European Union and France for over 20 years (1), electronic signatures have recently taken on a special role within companies.

Allocation of free shares and equal treatment of employees

06/10/2024 - Alongside employee profit-sharing and incentive schemes, the legislator has developed employee share ownership schemes, in particular through stock options and the allocation of free shares.

Franco-German comparison: Validity of the revocation of a co-manager

05/31/2024 - The differences between German and French law on the dismissal of SARL managers should be borne in mind.

Franco-German comparison: Registration fees vs. Grunderwerbssteuer

05/24/2024 - Differences between German and French tax law concerning registration duties due on the sale of securities.

Franco-German comparison: Liability of the transferor to the transferee in the event of a transfer of securities

05/17/2024 - Differences between German and French law when, following a transfer of corporate rights, the transferee wishes to hold the transferor liable for failing to provide pre-contractual information.

Company law in Germany – reform of partnership law from 1 January 2024

05/01/2024 - The German Partnership Law Modernization Act (MoPeG), published in the Federal Law Gazette on August 17, 2021, came into force on January 1, 2024.

Acquiring paid leave during sick leave and carry-over rules

04/24/2024 - The saga of the acquisition of paid leave during a work stoppage, reactivated by the rulings handed down by the Cour de Cassation on September 13, 2023, comes to an end with the publication of Law no. 2024-364 of April 22, 2024, known as DDADUE.

Creation of the offence of making available instruments to facilitate tax fraud

04/02/2024 - Article 1744 of the CGI created by the Finance Act 2024 - Creation of the offence of making available instruments to facilitate tax fraud

Be careful when drafting notices of termination for commercial leases

03/20/2024 - Commercial lease - A notice of termination with an offer to renew under different terms and conditions from the expired lease is equivalent to a notice of termination with refusal to renew.

Free share allocations: vagueness over the Urssaf reporting date

03/08/2024 - The mechanism for the free allocation of shares provided for in articles L225-197-1 et seq. of the French Commercial Code, enables joint-stock companies to associate their employees and corporate officers

A few words on the law on sharing value within the company

12/26/2023 - The aim of Law 2023-1107 of 29 November 2023 is to provide companies with a "toolbox" to make it easier for them to involve their employees in their results, particularly SMEs.

Loss of more than half the share capital for more than 2 years: new legal means to avoid dissolution

09/29/2023 - Act no. 2023-171 of March 9, 2023 (DDADUE) relaxed the rules governing the procedure for reconstituting shareholders' equity in joint-stock companies and limited liability companies.

Promise to sell property and substitution clause – binding force of the contract

03/17/2023 - Beware of the binding force of the contract on the parties!

Contract assignment: pitfalls to avoid

03/01/2024 - The transfer of contract(s) is a very frequent operation in business life, whether it involves the total or partial transfer of a company, the sale of a business or a customer portfolio, or a single transaction.

Alister Avocats assists Haerens group with its external growth in France

12/01/2022     In 2022, Alister Avocats assisted the Belgian HAERENS Group and its CEO Steven de Tollenaere in their expansion into the French market.

Payability of COVID rents – position of the Court of Cassation

06/30/2022 - Cour clarified case law that had become contradictory depending on the jurisdiction and the arguments raised about payability of COVID rents

Income tax reporting deadlines

04/22/2020 - A few words on... income tax reporting deadlines.

Tertiary sector decree / postponement of the first deadline

09/30/2021 - The French Environment and Energy Management Agency (ADEME) has announced that the deadline for the first reporting of data, initially scheduled for 30 September 2021

COVID-19 and aid for lessors

12/14/2020 - As a matter of principle, rent waivers granted by a lessor to its lessee are not deductible from the lessor's taxable income, unless the waiver qualifies as assistance of a commercial nature granted as part of normal management.

Rent payments for companies whose business is affected by covid-19

04/08/2020

Posteriori control of partial activity

05/25/2020

Tax measures in the Amending Finance Act for 2020

05/05/2020 - Passed as part of the state of health emergency, the Amending Finance Act no. 2020-473 of 25 April 2020 was published in the Official Journal on 26 April.

The end of lockdown for companies

04/29/2020

Measures to adapt company law to Covid-19

04/01/2020 - In order to deal with the Covid-19 pandemic, Law 2020-290 of 23 March 2020 introduced a two-month "state of health emergency"

Employment measures put in place to deal with Covid-19

03/31/2020 - Employment Law Department Note of 31 march 2020

Tax measures put in place to deal with Covid-19

03/27/2020 - To deal with the Covid-19 epidemic, the Law of 23 March 2020 introduced a two-month "state of health emergency".

Procedural measures put in place to deal with Covid-19

03/27/2020

Action for ultra vires against the circular concerning the subsidiary health contribution

07/10/2019 - CE July 10, 2019 n° 417919 - The "Conseil d'Etat" dismisses the appeal for excess of power against the circular on the subsidiary health contribution

Evolution of property law

 23/11/2018 - Focus on changes in property law, sales in the future state of completion and co-ownership following the enactment of the Elan law.

Extensive application of the arbitration clause

07/15/2017 - An arbitration clause can apply to an action in tort Cass. Civ. 1e July 6, 2016 n°15-19.521 F-PB

Reform of the law governing companies in financial difficulty

05/22/2017 - In recent years, insolvency law has undergone a number of reforms.

Breach of established commercial relations and liability action

04/01/2017 - Breach of established commercial relations and liability action. CJEU 14 July 2016, C-196/15, Granarolo SpA/Ambrosi Emmi France SA

Is French law still attractive (after the reform of the law of obligations)?

11/25/2016 -

Arbitration clause vs. clause referring to the ordinary law rule of jurisdiction

07/12/2017 - The priority of the arbitration clause as a special clause.

Law applicable to an international surety bond

03/25/2016

The obligation to seek an amicable resolution of the dispute

12/20/2015 -

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