Others news for December 2025

Macron scale

When, in the context of a dispute relating to the termination of an employee’s employment contract, the judges consider that their dismissal is without real and serious cause, they must set the amount of compensation that the employer must pay them. To do so, they are required to refer to a scale, the famous “Macron scale”, which specifies the minimum and maximum amounts that can be awarded to the employee based on their length of service with the company. The Court of Cassation has just clarified that this length of service must include periods of sick leave taken by the employee.

Research tax credit

Companies wishing to benefit from the research tax credit can consult a practical guide. The 2025 version of this research tax credit (CIR(1)) guide has been published on the website of the Ministry of Higher Education and Research (MESR(2)) website (https://www.enseignementsup-recherche.gouv.fr/fr/guide-du-credit-d-impot-recherche-2025-100247). The guide is available in two versions: the full guide and a guide specifically for subcontractors.

CFE 2025

Professionals liable for the business property tax (CFE(3)) must pay it electronically, regardless of their tax regime and turnover. As a reminder, the CFE, together with the business value-added contribution (CVAE(4)), is one of the two components of the territorial economic contribution (CET(5)). As such, professionals who have already opted for a monthly or due date payment have no action to take, as the amount due will be paid automatically. However, others must not forget to pay their 2025 CFE balance, either by paying directly online until December 15, or by signing up for direct debit by November 30, 2025 at the latest.

Manual donation

end of the paper form: A manual donation consists of one person transferring property “from hand to hand” to another person, whether or not they are an heir. It can involve various types of movable property: money, objects, cars, securities portfolios, etc. Although there are no formal requirements for a manual donation to be valid, it must result in the donor relinquishing ownership of the property during their lifetime in favor of the donee. From January 1, 2026, declarations of manual donations and sums of money must be made directly online at impots.gouv.fr, along with payment of the corresponding taxes. Except in particular cases, paper forms will no longer be accepted.

(1) Crédit d’impôt recherche (CIR)

(2) Ministère de l’Enseignement Supérieur et de la Recherche (MESR)

(3) Cotisation Foncière des Entreprises (CFE)

(4) Cotisation sur la Valeur Ajoutée des Entreprises (CVAE)

(5) Contribution Economique Territoriale (CET)