France has published the Ministerial Order of 28 January 2025, which establishes increased thresholds for the reporting of the direct and indirect remuneration of top-paid employees. As required by Article 54 quarter of the General Tax Code, enterprises are required to provide, in support of the declaration of their results for each financial year, a detailed statement of certain expenses when the expenses exceed prescribed thresholds. As per the Ministerial Order, the aggregate thresholds f…