The editorial team advises you
The editorial team advises you
End of the single window continuity procedure
In order to make life easier for businesses, the State opened the one-stop shop for business formalities in January 2023, operated by the National Institute of Industrial Property (INPI). An alternative continuity solution was, however, maintained via Infogreffe. As the counter is fully functional, this continuity procedure will end on December 31, 2024.
Mandatory implementation of a value sharing system
Since January 1, certain companies have been forced to set up an experiment with the value sharing system, in order to facilitate its generalization shortly. Among the companies concerned are those with a workforce of between 11 and 49 employees, those which carry out an activity under the legal form of a company and those which have a net tax profit at least equal to 1% of revenues over the last three years. .
Thus for five years, these companies establish a sharing of value, which can take the form of signing a participation or profit-sharing agreement, the contribution of an employee savings plan or the payment of the bonus of sharing value.
Assistance in hiring an apprentice
The exceptional aid, granted to companies using apprenticeships, is renewed in January 2025. During the month of January 2025, a decree will determine aid for the recruitment of apprentices according to the following new terms. €6,000 maximum for the recruitment of apprentices with disabilities, €5,000 maximum for companies with fewer than 250 employees and €2,000 maximum for companies with 250 employees or more.
Tax on company vehicles
In addition to their name, since they are now called taxes on the allocation of vehicles for economic purposes, taxes on company vehicles will undergo major changes. Thus, the rates relating to the annual tax on CO₂ emissions are increasing and evolving, hybrid vehicles will no longer be exempt from the annual tax on CO₂ emissions and the definition of vehicles subject to these taxes will also be modified, particularly for “van” type vehicles (category N1).
Twelve commercial courts become economic activity courts, including one in New Aquitaine
⚫ Court of Appeal of Aix-en-Provence → Jurisdiction of the judicial court of Marseille
⚫ Angers Court of Appeal → Jurisdiction of the Le Mans judicial court
⚫ Court of Appeal of Limoges → Responsibility of the judicial court of Limoges
⚫ Court of Appeal of Lyon → Jurisdiction of the judicial court of Lyon
⚫ Court of Appeal of Nancy → Jurisdiction of the judicial court of Nancy
⚫ Court of Appeal of Nîmes → Jurisdiction of the judicial courts of Avignon and Carpentras
⚫ Paris Court of Appeal → Jurisdiction of the Auxerre judicial court
⚫ Paris Court of Appeal → Jurisdiction of the Paris judicial court
⚫ Court of Appeal of Rennes → Jurisdiction of the judicial court of Saint-Brieuc
⚫ Court of Appeal of Rouen → Jurisdiction of the judicial court of Le Havre
⚫ Court of Appeal of Versailles → Responsibility of the judicial court of Nanterre
⚫ Court of Appeal of Versailles → Jurisdiction of the judicial court of Versailles
At the same time and since no budget has been adopted for the year 2025, pending applicable measures have been established.
End of tax exemption schemes in specific areas
In the absence of a finance law, the tax exemption system in urban free zones is no longer available. The same goes for the tax exemption system for companies located in priority areas of the city and for the tax exemption system for companies located in employment areas to be revitalized.
Exemption from employee transport costs
While since August 2022, the payment of public transport costs has been exempt from social contributions, up to 75% of the cost of subscription tickets for the employee, the absence of the adoption of the 2025 budget leads to a return back. Since January 1, the payment of transport costs by the employer returns to the mandatory legal rate of 50%.
Two public aids stopped
The Innovation tax credit, which supports SMEs in their innovative projects, and the tax credit for training business leaders, ended following the non-enactment of the finance law.
