Apprenticeship tax extended to associations, foundations and other bodies with non-profit activities
Article 135(XIII) of the 2026 Finance Act amends Article L. 6241-1 of the Labour Code: non-profit associations, bodies, foundations, endowment funds, congregations and trade unions referred to in Article 206(1 bis) and Article 207(5°, 5° bis and 11°) of the General Tax Code become liable for the apprenticeship tax. Paragraph III(4°) of that article, which provided an exemption, is repealed.
Measure originators
No official estimate found for this measure.
Measure impact
Applies to non-profit associations, foundations, endowment funds, congregations and trade unions that employ staff and were previously exempt: they become liable for the apprenticeship tax on wages paid. The additional revenue goes to France compétences. The article sets no specific application date.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Council of Ministers
Validation interne