Juridique et Administratif

💵 The French Government has introduced the Social Security Financing Bill (PLFSS), affecting business costs with potential amendments during the parliamentary process. Key measures include a revamp of employer social contribution discounts, changing from 13% to 7% at 2.2 times the minimum wage (2025), and from 5.25% to 3.45% at 3.2 times the minimum wage for family allowances. In 2026, a unified discount system up to 3 times the minimum wage is proposed. The PLFSS also plans to decrease health insurance daily allowances (IJSS) from a 1.8 to 1.4 minimum wage ceiling, impacting employer and providence regimes contributions. Additionally, a reduction in social security coverage from 70% to 60% for medical consultations is projected, leading to higher mutual insurance contributions for businesses and employees.

📌 On September 18, 2024, the French Court of Cassation reaffirmed the principle of shared burden of proof between employer and employee in disputes over the existence of overtime hours, as per Article L.3171-4 of the Labor Code. The case involved a server at a restaurant claiming 22 unpaid overtime hours within his 61-hour workweek. The Court of Cassation overturned a Court of Appeal decision, stating the employee had provided sufficiently precise elements to require a response from the employer, who failed to present any work duration control documents. A webinar on time tracking will be hosted by GHR on November 21st. Employers must establish daily, weekly, and monthly work duration records for employees not subject to a collective schedule. Failure to comply can lead to legal disputes, administrative fines of up to €4,000, or a 4th class fine of €750, and penalties for concealed work, including imprisonment and fines up to €45,000 or €225,000 for companies.

🏨 The French finance and social security bills for 2025 imply heavier corporate contributions, with potential new taxes on the hospitality sector, including higher tourist taxes and additional regional ones, plus taxes on water consumption by tourists and a "civil security" tourist tax. These measures aim to offset France's debt by taxing tourists, risking competitiveness in global tourism and possibly driving tourists to less expensive destinations. The GHR advocates for dialogue with tourism stakeholders rather than indiscriminate taxation.

💰 Over 1780 amendments filed since the beginning of this week at the French National Assembly, including Amendment No. 1800 deposited on Sunday evening, aim to modify Article 3 of the bill for correcting rental market imbalances. The bill, pushed by deputies Iñaki Echaniz and Annaïg Le Meur, targets a balance between furnished short-term and traditional long-term rentals. It seeks a 30% reduction in fiscal deductions for furnished tourist accommodations without influencing long-term rental taxation, under a revenue ceiling of €30,000 for classified tourist accommodations, €50,000 for rural gîtes with an additional 20% deduction, and €15,000 for non-classified tourist lodgings. The amendment also follows the Le Meur report to the Minister of Economy, suggesting increased deductions for long-term unfurnished rentals, effective January 1, 2025.

💸 UMIH criticizes the French government's decision to increase taxes on businesses in the 2025 finance bill, impacting tens of thousands of small and medium-sized enterprises (TPE/PME) in the hotel, café, restaurant, and nightclub sector (CHRD), still recovering from the pandemic. Measures include higher costs for hiring apprentices, increased minimum wage charges, business transfer of partial sick leave compensation, raised outdoor advertising tax (TLPE), adjusted excise rates on electricity leading to higher non-regulated tariffs, and a tax on airplane tickets. The CHRD sector has seen a 20% increase in business failures over the past twelve months, with significant impacts from rising raw material and energy prices, low profit margins, and unfair competition from tourist furnished rentals.

📢 On October 17, 2024, a round table discussion titled "How to innovate in a post-cookieless, consent, DMA, IA Act world?" will feature Pierre & Vacances, Fnac Darty, Pernod Ricard, and Direct Assurance. These brands will explore how to remain competitive and customer-focused amid new regulations. They'll discuss alternatives for personalization and interaction with audiences, data strategy, and rethinking KPIs for performance measurement. The event is produced by MC Factory in partnership with Stratégies and Adobe. Marketing and e-commerce leaders from these esteemed companies will participate, addressing the challenges posed by a world without cookies and stringent regulations. Register at MC Factory's website for insights on reshaping digital marketing strategies.

💸 En 2025, la revente de biens immobiliers loués meublés en France sera plus taxée suite à l'intégration des amortissements dans le calcul de la plus-value, augmentant l'impôt à payer. Par exemple, pour un bien acquis à 122.500 euros et revendu à 150.000 euros après 8 ans, l'impôt passerait de 5.225 euros à 10.545 euros avec un taux de taxation de 19%. Ce changement, inspiré par le rapport Le Meur publié l'été précédent, est inclus dans les propositions budgétaires de 2025. Les parlementaires envisagent également un nouveau régime du micro-foncier avec un plafond à 30.000 euros et un taux d'abattement de 30% ou 50%. Ces mesures pourraient profondément impacter l'offre touristique en France pour la saison 2025.

💳 Romain Vidal, a Paris-based restaurateur and representative for Groupement des Hôtelleries et Restaurations de France (GHR), calls for pragmatism regarding the use of meal vouchers. Amidst debates on extending a derogation allowing the purchase of all food products in supermarkets, Vidal acknowledges such measures' popularity among French employees facing purchasing power issues. GHR proposes a dual daily payment ceiling: €15 in supermarkets and €25 in restaurants, a proven approach post-COVID crisis.

🏫 Patrivia, founded in 2016, to digitalize ticketing for 2,500 castles and 1,200 'Musée de France' labeled museums, announced closure due to financial difficulties, institutional inertia, and lack of support. By 2018, the company raised €230,000, followed by a partnership with Stéphane Bern's Mission Patrimoine and the 'Pass Patrimoine'. The 2019 Notre-Dame fire led to the loss of an €800,000 contract. Despite a €1 million fundraise in 2020, COVID-19 and subsequent restrictions heavily impacted operations. The anticipated channel manager, launched in February 2024, failed to attract further investment amidst the Ukraine war tensions. Co-founder Christian Clarke de Dromantin acknowledges the mismatch between startup pace and historic monument management, alongside difficulties with public sector engagement and financing challenges.

🚗 Uber aims for zero emissions by 2040, develops AI assistant with GPT-4o for driver electric transition, tested first in the US before global rollout. Uber Green to go all-electric in over 40 cities, France to be covered by 2025; CO2 savings feature to include bikes, scooters, and UberXShare. Event: Go-Get Zero in London.