🔎 Things to remember
Here is the essential summary:
- Energy: integration of self-consumption into the calculation of tax liability and SMé obligation by October 2027.
- RE2020: extension of environmental regulations to new buildings as of May 1, 2026.
- Carbon: update on European aid with 20 new sectors eligible for carbon leakage protection.
The list below is an excerpt from French and European official gazettes concerning the environment, energy, and occupational health and safety from January 2026.

ENVIRONMENT
Amendment to EU guidelines on certain types of state aid in the context of the greenhouse gas emission allowance trading scheme after 2021
Guidelines on certain State aid measures in the context of the greenhouse gas emission allowance trading scheme after 2021 AMENDED BY Communication from the Commission amending the Guidelines on certain State aid measures in the context of the greenhouse gas emission allowance trading scheme after 2021 [OJEU of January 5, 2026]
As a reminder, this aid is allocated to sectors and subsectors that are exposed to a real risk of carbon leakage due to the significant indirect costs they incur as a result of the impact of GHG emission costs on electricity prices.
In order to protect the competitiveness of European industry in the face of rising electricity prices and carbon costs, the Commission's communication of January 5, 2026, amends the guidelines on certain types of state aid in the context of the greenhouse gas emission allowance trading system after 2021.
Thus, aid to companies in sectors considered to be exposed to a real risk of carbon leakage is proportionate and has a sufficiently limited negative effect on competition and trade if it does not exceed:
- 80% of the costs of indirect emissions incurred by the sectors listed in Table 1 of Annex I (historically high-emission sectors: aluminum smelting, pulp and paper manufacturing, refining, non-ferrous metal smelting, etc.);
- 75% for newly eligible sectors such as iron ore mining (NACE 07.10), manufacture of nitrogen products and fertilizers (NACE 20.15), manufacture of synthetic rubber (NACE code: 20.17) ... listed in Table 2 of Annex I or any other sector considered eligible. Twenty new NACE codes are thus eligible.
The CO2 emission factors and geographical areas mentioned in Annex III of the guidelines are updated for the period 2026-2030 based on the most recent data available.
Update of the map of areas exposed to differential ground movement resulting from drought and rehydration of clay soils
Decree of July 22, 2020 defining areas exposed to the phenomenon of differential ground movement resulting from drought and rehydration of clay soils AMENDED BY Decree of January 9, 2026 amending thedecree of July 22, 2020 defining areas exposed to the phenomenon of differential ground movement resulting from drought and rehydration of clay soils [JORF of January 31, 2026]
As a reminder, a geotechnical study taking into account the map of areas exposed to clay formations must be provided, regardless of the level of exposure, in the event of:
- construction contracts, drawn up in areas exposed to the phenomenon of differential ground movement resulting from drought and soil rehydration, for one or more buildings for residential or professional and residential use comprising no more than two dwellings;
- promises to sell or, in the absence of a promise, authentic deeds of sale in the case of the sale of undeveloped land intended for the construction of single-family homes;
The decree of January 9, 2026 updates the map of areas exposed to differential ground movement resulting from drought and rehydration of clay soils.
Addition of an industrial platform to the list of industrial platforms
Decree of November 18, 2021 establishing the list of industrial platforms provided for in Article L. 515-48 of the Environment Code AMENDED BY Decree of January 9, 2026 [JORF of January31, 2026]
As a reminder, an industrial platform is defined as a group of classified facilities located within a defined, homogeneous area, which, due to the similarity or complementarity of their activities, leads to the pooling of the management of certain goods and services that are necessary to them.
The decree of January 9, 2026 adds a new platform to the list of industrial platforms: the Baleycourt industrial platform (managed by VALTRIS Entreprises France).

ENERGY
Changes to the scope of environmental regulations (RE2020)
Building and Housing Code Articles R. 172-1 to R. 172-13: Construction of buildings AMENDED BY Decree No. 2026-16 of January 15, 2026 relating to energy and environmental performance requirements for the construction of specific tertiary buildings and buildings for industrial and craft use in metropolitan France [JORF of January 17, 2026]
Decree No. 2026-16 of January 15, 2026 extends the scope of application of environmental regulations (RE2020) to the construction of buildings or parts of buildings that are subject to a building permit application or prior declaration filed on or after May 1, 2026, of the following types:
• Buildings for industrial and craft use;
• Media libraries and libraries;
• Changing rooms only;
• Atypical teaching buildings;
• University buildings for teaching and research;
• Hotels;
• Early childhood care facilities;
• Restaurants;
• Shops;
• Healthcare facilities with accommodation;
• Healthcare facilities;
• Air terminals;
• Sports facilities.
Terms and conditions for applying the capacity mechanism
Energy Code Articles R. 316-1 to R. 316-42: General provisions - Capacity mechanism CREATED BY Decree No. 2025-1441 of December 31, 2025 relating to the capacity mechanism established for the security of electricity supply [JORF of January1, 2026]
As a reminder, in order to ensure the security of supply of the French electricity system, a new capacity mechanism is being introduced to replace the existing capacity mechanism, which expires in November 2026.
This mechanism takes the form of remuneration paid by the public electricity transmission system operator (RTE) to operators of generation, storage, and demand response capacity in return for their availability commitments.
This chapter of the Energy Code specifies the provisions relating to operators engaged in production, storage, or demand response activities who wish to participate in the capacity mechanism.

SAFETY
Amendments and clarifications relating to offenses that may be detected during road transport inspections of dangerous goods and update of the associated checklist (Appendix IV.2)
Decree of May 29, 2009 on the transport of dangerous goods by land (known as the "TMD decree") AMENDED BY the decree of December 23, 2025 amending the decree of May 29, 2009 "TMD") [JORF of January1, 2026]
The decree of December 23, 2025 introduces changes to the provisions relating to road transport checks on dangerous goods and infringements detected during these checks.
It enables the transposition into the TMD decree of Delegated Directive (EU) 2025/1801, amending Directive 2022/1999 of the European Parliament and of the Council on uniform procedures for the control of the transport of dangerous goods by road.
Provisions applicable to aircraft rescue and firefighting services at aerodromes (SSLIA) and aerodrome firefighters
Decree of December 30, 2025 on technical standards applicable to aircraft rescue and firefighting services at aerodromes [JORF of January1, 2026]
This decree specifies the provisions to be implemented by airport operators for aircraft rescue and firefighting services (SSLIA) at airports, in accordance with the Transportation Code.
It specifies, in particular, the provisions concerning medical fitness, accreditation, and training of airport firefighters, the scope of intervention, and the establishment of an agreement for SSLIA collaboration in public rescue missions not involving aircraft.
In its second part, the decree specifies the provisions for SSLIAs at aerodromes that do not have a European certificate: training of firefighters, category and level of protection, resources, rules of intervention, etc.
Addition of a transitional provision relating to port security awareness training for personnel not responsible for security tasks
Decree of May 22, 2025 codifying various provisions relating to port security AMENDED BY Decree of December 30, 2025 amending various provisions relating to port security [JORF of January 4, 2026]
The decree of December 30, 2025 adds the following transitional provision concerning port security awareness training for personnel not responsible for security tasks: persons who, on January 1, 2026, hold permanent access authorization to restricted areas as provided for in the Transportation Code must undergo port security awareness training within two months of the next renewal of the permanent access permit to which their authorization entitles them.

