Other news for October 2026

Collaborating spouse

Since 1 January 2022, it is no longer possible to work as a “collaborating spouse” for more than 5 years. It should be noted that people who had this status before 2022 are allowed to keep it until 31 December 2026. The spouse of the company manager who acquired the status of employee before 1 January 2022 (or on that date) will therefore not be able to keep it after 31 December 2026. He or she will then have to opt for the status of “employee spouse” or “partner spouse”.

Transfer pricing

Some companies may be required to submit, electronically, the annual declaration relating to their transfer pricing policy using tax form no. 2257. This declaration must be made within 6 months of the deadline for filing their income tax return. Thus, companies that closed their fiscal year on 31 December 2025, which therefore had, in principle, until 5 May 2026 to file their income tax return, must submit this form by 5 November 2026 at the latest.

VAT group

Companies subject to VAT, established in France, and which, although legally independent, are closely linked to each other financially, economically and organizationally, may, by option, create a VAT group (this is then referred to as a “single taxable person”). This option must be made no later than 31 October of the year preceding its application. Thus, to create a VAT group from 1 January 2027, the option must be notified by 31 October 2026 at the latest. Bearing in mind that the option covers a mandatory minimum period of 3 years. It will therefore apply until 31 December 2029.

Labor Court

The Labor Court (CPH(1)) is the competent court to settle individual disputes related to an employment contract (dismissal, payment of salary, disciplinary sanction, harassment, non-compliance with a non-competition clause, etc.). Its seizure procedure is adapted for procedures that are initiated as of 1 October 2026. The aim is to facilitate its referral by electronic means. Thus, from now on, the employee or employer will no longer be required to attach to his request the documents he plans to invoke to justify his claims (employment contract, dismissal letter, statement of working hours, etc.). All he has to do is list them on a slip that he will have to attach to his request. Be careful, however, because the request must still be accompanied by the employee’s last pay slip or any other document that can determine the employer’s activity. This determines the branch of the CPH that will be competent (trade, industry, agriculture, etc.) to rule on the case.

(1) Conseil de prud’hommes