In the various countries hit by the Covid-19 health crisis, the public authorities took various health measures over the first quarter of 2020 (lockdown, ban on gatherings, etc.) and stopped certain economic activities. In France, these measures were adopted in March 2020 with the declaration of a state of health emergency. At international level, the […]

To limit the consequences of the health crisis relating to Covid-19, the part-time operation scheme was established by a decree of 25 March 2020 to facilitate access to it, and to reduce the sums which must be paid by employers. Characteristics of the exceptional part-time operation scheme Part-time operation, commonly called partial unemployment, is a […]

On 1 January 2020, an extension was made to the procedure relative to the abuse of tax law by fraudulent evasion of the law. Prior to that, abuse of law was determined only where the transaction performed was solely driven by a tax-related interest (LPF [Tax procedures manual] Art. L.64). As part of the effort […]

Two decrees to apply the French Pacte Law (law relating to business growth and transformation), dated 31 December 2019, specified the new procedures for the unified calculation of the staffing thresholds and for rationalising staffing threshold levels (prioritising the thresholds of 11, 50 and 250 employees). Several of these measures came into force on 1 […]

Three decrees, dated 26 July 2019 and 30 October 2019, introduced several measures to reform unemployment insurance. Several of these measures came into force on 1 November 2019. Changes concerning employees Among the significant measures that have applied since 1 November, we note that: – the employee is now entitled to unemployment benefits after working […]

Two decisions handed down in October respectively by the Cour de Cassation (C. Cass. 16.10.2019) and the Appeal Court in Paris (C.A. Paris 30.10.2019) clarified the effects of a settlement agreement and the validity of the “Macron” scale. Scope of a settlement in employment law Settlement agreements are frequently used in labour law to resolve […]

The members of parliament have been considering the social security funding bill for 2020 since 22 October. Several measures could come into effect on 1 January 2020. The special purchasing power bonus (also known as the “Macron” bonus) The bill provides for a continuation of the special purchasing power bonus that was introduced in December […]

The PACTE law of 22 May 2019 created a new legal framework for retirement savings plans. The application procedures of the new rules to apply as of 1 October 2019 are defined by three texts issued by the executive. The new legal framework of the retirement savings plans (PER) On and after 1 October 2019, […]

The French act of 5 September 2018 referred to as the “Professional Future Act” strengthened measures against illegal employment. Its application is now effective following publication of a decree on 4 June 2019. Extended right to discovery Pursuant to Article L.8271-6-2 of the French Labour Code, inspectors who have authority to investigate illegal employment offences […]

The French act of 5 September 2018 referred to as the “Professional Future Act” changed the obligation to employ disabled workers. Two implementing decrees of 27 May 2019 specify the new rules that will apply from 1 January 2020. Employment obligation according to an approved agreement The company must sign an approved agreement providing for […]

A non-disclosure clause may be included in the employment contract of any employee who has access to strategic or sensitive information or documents (plans, studies, methods, designs, manufacturing processes, trade secrets, financial data, business information, etc.) within the framework of their work, and the disclosure of which would be detrimental to the employer. Condition of […]

On 1 January 2018, French Wealth Tax, i.e. Impôt de solidarité sur la fortune (ISF), was abolished and replaced with a new wealth tax on real estate, the Impôt sur la fortune immobilière (IFI). Whereas the base for ISF consisted of the taxpayer’s entire wealth, the new IFI only applies to real estate and interests […]