The President of the Republic chaired the Council of Ministers on Wednesday, 17 December 2025, at the Élysée Palace. At the conclusion of this final government meeting of the year, several legislative and regulatory measures were examined, addressing immigration, taxation, purchasing power, maritime safety and appointments to key State positions.
A Franco-Kazakh Agreement on the Readmission of Persons
The Minister for Europe and Foreign Affairs presented a bill authorising the approval of the agreement signed on 5 November 2024 between France and Kazakhstan concerning the readmission of persons in an irregular situation.
The agreement establishes fast and effective procedures for identifying and returning individuals who do not meet the conditions for entry or residence in either country, including third-country nationals. According to the government, it strengthens bilateral relations between Paris and Astana and forms part of France’s strategy to combat irregular immigration and migrant trafficking networks.
VAT: A Major Recodification to Improve Legal Clarity
The Council of Ministers also examined an ordinance providing for the recodification of value-added tax (VAT) and various amendments to the Code on Taxes on Goods and Services.
Presented by the Minister of the Economy and the Minister for Public Accounts, the ordinance forms part of the codification process launched in 2019. It aims to strengthen legal certainty, incorporate key case law, correct regulatory inconsistencies and harmonise fiscal definitions.
The reform clarifies the VAT exemption regimes and rate structure, distinguishing between “functional” exemptions and derogatory exemptions, and detailing the rates applicable in mainland France and overseas territories. The new framework is scheduled to enter into force on 1 September 2026, accompanied by transitional measures.
Minimum Wage Increase as of 1 January 2026
The Minister for Labour and Solidarity presented the decree providing for an increase in the statutory minimum wage (SMIC).
As of 1 January 2026, the minimum wage will rise by 1.18%. The gross hourly minimum wage will increase from €11.88 to €12.02, while the gross monthly minimum wage for a full-time employee will reach €1,823.03, representing an increase of €21.23 gross per month. This measure will apply in mainland France and most overseas territories.
In Mayotte, a specific revaluation rate of 3.90% is planned to continue the gradual alignment with the mainland minimum wage, in line with the law on the refoundation of the territory adopted in August 2025.
Maritime Safety: Creation of a Centre in Guadeloupe
The Minister for Ecological Transition presented a decree establishing a ship safety centre within the Directorate of the Sea of Guadeloupe. Based in Pointe-à-Pitre, the centre will be responsible for the protection of human life at sea, pollution prevention and ship safety for Guadeloupe, Saint-Barthélemy and Saint-Martin.
The decree also adjusts the composition of the regional maritime safety commission in Martinique to reflect the creation of a second safety centre in the Antilles-Guyana area.
Adjustment of the Powers of the Minister for the Economy
A decree presented by the Prime Minister amends the powers of the Minister for the Economy, Finance and Industrial, Energy and Digital Sovereignty. The General Commission for Sustainable Development (CGDD) is now included among the authorities under the minister’s remit for matters relating to raw materials, energy transition, energy policy and nuclear safety.
Appointments: Sylvie Retailleau at the Head of Universcience
Among the appointments reviewed by the Council of Ministers, President Emmanuel Macron appointed Sylvie Retailleau, former Minister of Higher Education and Research, as Chair of Universcience, the public institution overseeing the Palais de la Découverte and the Cité des sciences et de l’industrie.
Her appointment comes amid ongoing uncertainty surrounding the reopening of the Palais de la Découverte, which has been closed for renovation since 2020. Founded in 1937 in the Palais d’Antin wing of the Grand Palais in Paris, the museum is an iconic scientific institution, notably known for its planetarium and electricity exhibition halls.
According to the government statement announcing her appointment, the roadmap entrusted to Sylvie Retailleau includes finalising discussions between Universcience and GrandPalaisRmn with a view to reopening the Palais de la Découverte in the first quarter of 2027.
In a statement published by Universcience, Sylvie Retailleau said:
“I firmly believe that science is not a luxury reserved for times of prosperity. It is a condition of our freedom and our ability to collectively choose our future.”
Other Prefectural Appointments
Finally, the Council of Ministers approved several prefectural appointments, naming Bruno André as Prefect of Lot-et-Garonne, Marc Didio as Prefect of the territorial collectivity of Saint-Pierre-et-Miquelon, Anne Frackowiak-Jacobs as Prefect of Puy-de-Dôme, and Jean-Philippe Legueult as Prefect of Creuse, as well as appointing Pierre Dubreuil as Director General of the Domaine national de Chambord as of January 2026.
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