Other news for September 2026

Fires, social measures

Employers and self-employed workers whose activity has been impacted by the fires that occurred this summer in Languedoc-Roussillon, Ile-de-France, Gironde, Landes, Var, Corsica and Rhône-Alpes can benefit from a delay in payment, without penalty, of their social security contributions. In concrete terms, to obtain it, the employing companies and self-employed workers concerned must contact the Urssaf (by messaging or telephone).

Fires, tax measures

Faced with the extent of the damage caused by the fires in Gironde, Landes and Var, the government has announced several support measures for affected individuals and businesses, including tax relief for premises or dwellings which, due to the disaster, have been destroyed or whose access or occupation has become impossible, and which have therefore been the subject of danger orders. As such, the General Directorate of Public Finances (DGFiP(1)) will proceed, for the year 2026, with the reduction of the business property tax (CFE), the property tax on built properties (TFPB(2)), the housing tax on second homes (THRS(3)) and the tax on vacant housing (TLV(4)) for the companies and individuals concerned.

Back-to-school shopping vouchers

To help your employees meet the expenses related to their children’s back-to-school expenses, you have the option of awarding them shopping vouchers. And if, like any form of remuneration, these vouchers are normally subject to social security contributions, the Urssaf nevertheless shows a certain tolerance in this area. In concrete terms, it is accepted that the shopping vouchers and gifts you offer to your employees are exempt from social security contributions provided that their overall value, over the same year, does not exceed 5% of the monthly Social Security ceiling per employee, i.e. €196 for the year 2026. Knowing that if two spouses work in your company, the €200 ceiling is assessed for each of them. If you have already exceeded the €200 ceiling, the shopping vouchers you allocate to your employees for the start of the school year may still be exempt from social security contributions. Provided, however, that they mention the nature of the goods they allow you to acquire (school supplies, books, etc.).

Disputes with the tax and revenue authorities

The recent law on the simplification of economic life provides for the provision of the services of a mediator to the public, and in particular companies, to settle amicably any disputes that may exist between them and the fiscal administration. Bearing in mind that this obligation is imposed on the fiscal administration in general, but not on local authorities or their groups. The manager of a company in dispute with the tax authorities will therefore be able to try to settle it amicably without fear of losing his or her right to act before the judge. The areas and conditions under which companies will be able to use this mechanism will have to be specified by a decree to be published. To be continued...

(1) Direction générale des Finances publiques.

(2) Taxe Foncière sur les Propriétés Bâties.

(3) Taxe d’Habitation sur les Résidences Secondaires.

(4) Taxe sur les Logements Vacants.