{"id":2315,"date":"2026-04-04T12:17:40","date_gmt":"2026-04-04T10:17:40","guid":{"rendered":"https:\/\/wema.adipso.fr\/actualites\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\/"},"modified":"2026-04-10T13:59:12","modified_gmt":"2026-04-10T11:59:12","slug":"between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026","status":"publish","type":"actualites","link":"https:\/\/www.wema.fr\/en\/news\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\/","title":{"rendered":"Between reform and compliance: the legal challenges facing companies in 2026"},"content":{"rendered":"<h3><b>Taxation: adjustments to anticipate<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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.  <\/span><\/p>\n<h3><b>Business transfer: preparing for the future<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">For managers planning a sale or transfer in the medium term, legal foresight is essential.<\/span><\/p>\n<h3><b>Aids and support systems<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The tax credit for investment in green industry (C3IV) has been extended until 2028. Other sector-specific schemes are also evolving. It&#8217;s important to check your eligibility and integrate these aids into your investment strategy.  <\/span><\/p>\n<h3><b>Day-to-day legal security<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Beyond the major reforms, a company&#8217;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. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">This includes :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">compliance with annual formalities (approval of financial statements, filing with the clerk&#8217;s office, updating mandatory registers),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">compliance of bylaws and their adaptation to changes in business activity,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">drafting and updating commercial contracts (general sales conditions, service contracts, commercial leases, partnership agreements),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">secure strategic decisions (entry of a new partner, change of manager, dividend distribution, restructuring),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">compliance with transparency and governance obligations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Regular anticipation helps avoid emergency situations and preserve the company&#8217;s value.<\/span><\/p>\n<p><b>Legal security is more than just an administrative obligation: it&#8217;s a real tool for protecting the manager and ensuring the long-term future of the business.<\/b><\/p>\n<h3><b>Pay transparency: European directive soon to be transposed<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A new European directive (Directive (EU) 2023\/970) on wage <\/span><i><span style=\"font-weight: 400;\">pay transparency<\/span><\/i><span style=\"font-weight: 400;\">  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.   <\/span><\/p>\n<p><span style=\"font-weight: 400;\">In particular, this directive requires :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">display the <\/span><i><span style=\"font-weight: 400;\">salary or salary range<\/span><\/i><span style=\"font-weight: 400;\"> in job offers and before interviews, and to inform applicants of the applicable rules;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">prohibit the request for candidates&#8217; salary history;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">from <\/span><i><span style=\"font-weight: 400;\">provide employees with information<\/span><\/i><span style=\"font-weight: 400;\"> on compensation criteria and levels applicable internally;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">from <\/span><i><span style=\"font-weight: 400;\">reverse the burden of proof<\/span><\/i><span style=\"font-weight: 400;\"> in the event of a wage discrimination dispute, requiring the employer to demonstrate that wage differences are based on objective, non-discriminatory criteria. <\/span> <\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The aim of this framework is to make pay practices more transparent, reduce unjustified gender gaps and, ultimately, better prevent discrimination.  <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Even if France has not yet finalized all the transposition texts, <\/span><i><span style=\"font-weight: 400;\">the deadline is approaching<\/span><\/i><span style=\"font-weight: 400;\"> and many companies will need to adapt their recruitment, internal communication and compensation management processes to ensure compliance by summer 2026. <\/span> <\/p>\n<h3><b>Legal formalities and publications: updated costs<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">In 2026, a number of tariff adjustments will concern :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">registry and company registration fees,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">the cost of publishing legal notices (now largely flat-rate, depending on the nature of the deed),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">certain fees relating to paperless formalities via the one-stop shop.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">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. <\/span><\/p>\n<p><b>Anticipating the formalities and their costs can help you avoid unpleasant surprises and secure the timing of your strategic decisions.<\/b><\/p>\n<h3><b>Digitalizing and adapting business law in 2026<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">This digitalization offers real advantages: time savings, simplified procedures, traceability of processes and reduced processing times.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">But it also imposes new requirements:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">mastery of dematerialized platforms,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">strict compliance with required formats and supporting documents,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">vigilance over filing deadlines,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">secure electronic signatures and legal acts.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Digitization doesn&#8217;t reduce legal requirements &#8211; it reinforces them. A procedural error or incomplete filing can block a strategic operation (sale, change of capital, change of manager). <\/span><\/p>\n<h3><strong data-start=\"632\" data-end=\"640\">WeMa<\/strong> &#8216;s teams are at your side to help you anticipate legal changes, secure your operations and calmly steer your company&#8217;s development.<\/h3>\n","protected":false},"template":"","meta":{"_acf_changed":false,"footnotes":""},"categorie-actualite":[76],"class_list":["post-2315","actualites","type-actualites","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Between reform and compliance: the legal challenges facing companies in 2026 - WeMa, cabinet d\u2019expertise comptable<\/title>\n<meta name=\"description\" content=\"Tax, employment law and compliance: discover the legal challenges of 2026 for companies and how to anticipate new obligations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wema.fr\/en\/news\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Between reform and compliance: the legal challenges facing companies in 2026 - WeMa, cabinet d\u2019expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Tax, employment law and compliance: discover the legal challenges of 2026 for companies and how to anticipate new obligations.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wema.fr\/en\/news\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"WeMa, cabinet d\u2019expertise comptable\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-10T11:59:12+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.wema.fr\\\/en\\\/news\\\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\\\/\",\"url\":\"https:\\\/\\\/www.wema.fr\\\/en\\\/news\\\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\\\/\",\"name\":\"Between reform and compliance: the legal challenges facing companies in 2026 - WeMa, cabinet d\u2019expertise comptable\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.wema.fr\\\/en\\\/#website\"},\"datePublished\":\"2026-04-04T10:17:40+00:00\",\"dateModified\":\"2026-04-10T11:59:12+00:00\",\"description\":\"Tax, employment law and compliance: discover the legal challenges of 2026 for companies and how to anticipate new obligations.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.wema.fr\\\/en\\\/news\\\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.wema.fr\\\/en\\\/news\\\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.wema.fr\\\/en\\\/news\\\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.wema.fr\\\/en\\\/home\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Between reform and compliance: the legal challenges facing companies in 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.wema.fr\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.wema.fr\\\/en\\\/\",\"name\":\"WeMa, cabinet d\u2019expertise comptable\",\"description\":\"Entrepreneur spirit\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.wema.fr\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Between reform and compliance: the legal challenges facing companies in 2026 - WeMa, cabinet d\u2019expertise comptable","description":"Tax, employment law and compliance: discover the legal challenges of 2026 for companies and how to anticipate new obligations.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.wema.fr\/en\/news\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\/","og_locale":"en_US","og_type":"article","og_title":"Between reform and compliance: the legal challenges facing companies in 2026 - WeMa, cabinet d\u2019expertise comptable","og_description":"Tax, employment law and compliance: discover the legal challenges of 2026 for companies and how to anticipate new obligations.","og_url":"https:\/\/www.wema.fr\/en\/news\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\/","og_site_name":"WeMa, cabinet d\u2019expertise comptable","article_modified_time":"2026-04-10T11:59:12+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.wema.fr\/en\/news\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\/","url":"https:\/\/www.wema.fr\/en\/news\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\/","name":"Between reform and compliance: the legal challenges facing companies in 2026 - WeMa, cabinet d\u2019expertise comptable","isPartOf":{"@id":"https:\/\/www.wema.fr\/en\/#website"},"datePublished":"2026-04-04T10:17:40+00:00","dateModified":"2026-04-10T11:59:12+00:00","description":"Tax, employment law and compliance: discover the legal challenges of 2026 for companies and how to anticipate new obligations.","breadcrumb":{"@id":"https:\/\/www.wema.fr\/en\/news\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.wema.fr\/en\/news\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.wema.fr\/en\/news\/between-reform-and-compliance-the-legal-challenges-facing-companies-in-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.wema.fr\/en\/home\/"},{"@type":"ListItem","position":2,"name":"Between reform and compliance: the legal challenges facing companies in 2026"}]},{"@type":"WebSite","@id":"https:\/\/www.wema.fr\/en\/#website","url":"https:\/\/www.wema.fr\/en\/","name":"WeMa, cabinet d\u2019expertise comptable","description":"Entrepreneur spirit","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.wema.fr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.wema.fr\/en\/wp-json\/wp\/v2\/actualites\/2315","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.wema.fr\/en\/wp-json\/wp\/v2\/actualites"}],"about":[{"href":"https:\/\/www.wema.fr\/en\/wp-json\/wp\/v2\/types\/actualites"}],"version-history":[{"count":1,"href":"https:\/\/www.wema.fr\/en\/wp-json\/wp\/v2\/actualites\/2315\/revisions"}],"predecessor-version":[{"id":2317,"href":"https:\/\/www.wema.fr\/en\/wp-json\/wp\/v2\/actualites\/2315\/revisions\/2317"}],"wp:attachment":[{"href":"https:\/\/www.wema.fr\/en\/wp-json\/wp\/v2\/media?parent=2315"}],"wp:term":[{"taxonomy":"categorie-actualite","embeddable":true,"href":"https:\/\/www.wema.fr\/en\/wp-json\/wp\/v2\/categorie-actualite?post=2315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}