Other news for november 2025

Taxation of business gifts in 2025

A company that gives gifts to its customers during the festive season can recover VAT when their unit value does not exceed, for 2025, €73 including VAT per year and per beneficiary. It should be noted that the tax authorities include distribution costs borne by the company (packaging costs, postage, etc.) in this value. In addition, these gifts are, in principle, a deductible expense from taxable profits if they are offered in the direct interest of the company and their price is reasonable.

Social security ceiling in 2026

The social security ceiling, which corresponds, for example, to the maximum amount of remuneration taken into account for the calculation of certain social security contributions (notably the capped basic pension contribution), will be increased by 2% on January 1, 2026. On that date, the monthly ceiling will be €4,005 (compared with €3,925 in 2025) and the annual ceiling will be €48,060 (compared with €47,100 in 2025).

Ergonomic risk prevention grant

The Investment Fund for the Prevention of Occupational Wear and Tear aims to reduce employees’ exposure to three ergonomic risk factors, namely manual handling of loads, awkward postures, and mechanical vibrations. To this end, the Fund awards grants to companies that implement measures to prevent these risks, regardless of their activity or workforce size. Companies that have financed services and/or equipment delivered in 2025 must submit their grant application by December 31, 2025. Those that have not yet received their invoice can apply by submitting a certificate of service rendered and then providing the invoice at a later date.

Country-by-country reporting

To combat base erosion and profit shifting, certain French companies with subsidiaries or branches abroad are required to file a country-by-country report each year. This applies in particular to companies that are required to prepare consolidated financial statements, have consolidated annual turnover excluding tax of at least €750 million, and are not owned by a company that is itself subject to this reporting obligation. As the return must be filed within 12 months of the end of the fiscal year, companies whose fiscal year coincides with the calendar year must submit their return for 2024 by December 31, 2025 at the latest.