As of October 1, several new regulations have come into effect in France, impacting businesses across the country. These changes include modifications to professional training, commercial leases, usury thresholds, and energy bills. The changes aim to adapt and simplify the obligations of businesses, as part of a broader movement initiated earlier in the year with the law on simplifying economic life.
One significant change concerns professional training. For applications submitted from October 1, the subrogation of payment by OPCOs (Operative Competence Operators) will be abolished in most cases. This means that businesses will now have to advance the cost of training themselves before requesting reimbursement from their competence operator. This change may put pressure on the cash flow of smaller structures, which are already experiencing record tension.
The new regulations also affect the frequency of professional interviews. Company agreements that provided for a different periodicity for professional path interviews will no longer apply. The law now imposes a legal rhythm of four years, obliging certain HR services to revise their employee follow-up calendar. This change aims to ensure that employees have regular discussions with their employers about their career paths and development.
A new standard lease contract for residential rentals also comes into effect on October 1, applicable to all leases signed or renewed from this date. This concerns SCI (Sociétés Civiles Immobilières) and LMNP (Loueurs en Meublés Non Professionnels) who carry out a professional activity. On the financial side, the usury threshold applicable to professional overdrafts for the fourth quarter of 2026 is set at 19.08%, according to an opinion published in the Official Journal on September 26.
Businesses also face an increase in their energy bills. The reference price of gas increases by 6.3% on October 1, rising from 172.05 to 182.88 € per MWh. This increase adds to a series of tariff changes already observed since the beginning of the year, in a context where several small businesses are still struggling to regain a stable activity rhythm.
In addition to these changes, businesses must also be aware of upcoming tax deadlines. The deadlines for paying property tax, settling corporate tax, and filing tax returns are approaching. The dates to keep in mind are October 15 for classic payment of property tax, October 20 for online payment, October 15 for the balance of corporate tax and tax returns for financial years ending on June 30, and between October 15 and 24 for monthly VAT payments.
These regulatory adjustments are part of a broader movement to simplify and adapt business obligations. The goal is to support businesses, particularly small and medium-sized enterprises, in their daily operations and help them navigate the current economic landscape. Businesses are advised to review the changes and ensure they are compliant with the new regulations to avoid any potential penalties or disruptions.
Key points
- The usury threshold for professional overdrafts is set at 19.08% for the fourth quarter of 2026.
- The reference price of gas increases by 6.3% on October 1.
- Businesses must be aware of upcoming tax deadlines, including property tax, corporate tax, and tax returns.
