Taxation: adjustments to anticipate
The phasing-out of the CVAE will continue until 2030. The terms and conditions applicable for 2026 and 2027 should be incorporated into your financial forecasts. Certain contributions also remain in force for large companies, with possible effects on groups and subsidiaries.
Business transfer: preparing for the future
The reform of the Pacte Dutreil modifies the rules applicable to family transfers: certain assets are now excluded from the exemption, and the holding period for shares has been extended.
For managers planning a sale or transfer in the medium term, legal foresight is essential.
Aids and support systems
The tax credit for investment in green industry (C3IV) has been extended until 2028. Other sector-specific schemes are also evolving. It’s important to check your eligibility and integrate these aids into your investment strategy.
Day-to-day legal security
Beyond the major reforms, a company’s legal security is built every day. Rigorous management of legal obligations helps avoid financial risks, litigation and blockages in the life of the company.
This includes :
- compliance with annual formalities (approval of financial statements, filing with the clerk’s office, updating mandatory registers),
- compliance of bylaws and their adaptation to changes in business activity,
- drafting and updating commercial contracts (general sales conditions, service contracts, commercial leases, partnership agreements),
- secure strategic decisions (entry of a new partner, change of manager, dividend distribution, restructuring),
- compliance with transparency and governance obligations.
Regular anticipation helps avoid emergency situations and preserve the company’s value.
Legal security is more than just an administrative obligation: it’s a real tool for protecting the manager and ensuring the long-term future of the business.
Pay transparency: European directive soon to be transposed
A new European directive (Directive (EU) 2023/970) on wage pay transparency must be transposed into French law by June 7, 2026. It aims to strengthen equal pay for women and men, and bring about changes in pay policy practices within companies.
In particular, this directive requires :
- display the salary or salary range in job offers and before interviews, and to inform applicants of the applicable rules;
- prohibit the request for candidates’ salary history;
- from provide employees with information on compensation criteria and levels applicable internally;
- from reverse the burden of proof in the event of a wage discrimination dispute, requiring the employer to demonstrate that wage differences are based on objective, non-discriminatory criteria.
The aim of this framework is to make pay practices more transparent, reduce unjustified gender gaps and, ultimately, better prevent discrimination.
Even if France has not yet finalized all the transposition texts, the deadline is approaching and many companies will need to adapt their recruitment, internal communication and compensation management processes to ensure compliance by summer 2026.
Legal formalities and publications: updated costs
In 2026, a number of tariff adjustments will concern :
- registry and company registration fees,
- the cost of publishing legal notices (now largely flat-rate, depending on the nature of the deed),
- certain fees relating to paperless formalities via the one-stop shop.
These changes can have an impact on the overall budget of a legal operation, particularly when restructuring or making multiple changes in the same year.
In addition to cost, we also need to be vigilant when it comes to meeting deadlines and ensuring that applications are submitted correctly. An error or omission can delay the operation and generate additional costs.
Anticipating the formalities and their costs can help you avoid unpleasant surprises and secure the timing of your strategic decisions.
Digitalizing and adapting business law in 2026
Business law continues its digital transformation. By 2026, the majority of legal procedures for businesses will be carried out electronically: formalities via the one-stop shop, online filings, digital publications, secure exchanges with government departments.
This digitalization offers real advantages: time savings, simplified procedures, traceability of processes and reduced processing times.
But it also imposes new requirements:
- mastery of dematerialized platforms,
- strict compliance with required formats and supporting documents,
- vigilance over filing deadlines,
- secure electronic signatures and legal acts.
At the same time, companies have to adapt to an ever-changing regulatory environment, with increased obligations in terms of transparency, compliance, data protection, anti-money laundering and executive liability.
Digitization doesn’t reduce legal requirements – it reinforces them. A procedural error or incomplete filing can block a strategic operation (sale, change of capital, change of manager).