Question 15329 — associations and foundations

Summary

Ms. Cyrielle Chatelain draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the consequences of article 135 of the finance law for 2026, which entered into force on March 1, 2026, which removes the apprenticeship tax exemption from which associations benefited until now. Indeed, this reform profoundly modifies the tax framework applicable to the non-profit sector by integrating, in principle, employer associations into the scope of structures liable for this tax, including when they are not subject to corporate tax. This development leads to a direct increase in costs, the tax being based on the payroll and is added to other contributions already supported by these structures, in particular the payroll tax. In a context where many associations play an essential role in social cohesion, support for vulnerable groups, education and even professional integration, this new financial burden raises serious concerns. In particular, it could lead certain structures to reduce their capacity for action, to limit their investments, or even to slow down their recruitments or to forgo certain hirings, due to budgetary constraints. increased. Furthermore, this reform raises questions about its fairness, to the extent that associations, often beneficiaries of funding linked to professional training, simultaneously become contributors to this system, without specific modalities adapted to their operation having been clearly defined to date. So, what measures does the Government intend to put in place to support the associations faced with this increase in charges? What adjustments or partial exemptions are envisaged for the most fragile structures? She also asks him how he intends to prevent this reform from having the effect of slowing down hiring and reducing the financial capacities of associations, to the detriment of their missions of general interest.

Machine translation from French. The official text remains authoritative.

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