Flat €10 tax on fixed-term 'customary use' contracts (CDD d'usage)
Article 145 of the finance law for 2020 introduces, from 1 January 2020, a flat €10 tax payable by employers for each fixed-term 'customary use' contract concluded, with sector exceptions. It is repealed from 1 July 2020 by article 54 of the third amending finance law for 2020.
Measure originators
No official estimate found for this measure.
Measure impact
Employers using customary-use fixed-term contracts (hospitality, performing arts, events, etc.) paid €10 per contract concluded between 1 January and 30 June 2020; the tax was abolished from 1 July 2020.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel