The French entrepreneurial fabric is going through a period of cross tensions. On one side, the adoption of technologies like artificial intelligence is progressing at a sustained pace. On the other, business failures remain at concerning levels, with 37,700 procedures opened in the first half of 2026. Between digital acceleration and financial fragility, the trends shaping the business world in France create a contrasting landscape.
AI in business: rapid adoption, absent governance
Insee has published data confirming a clear acceleration. 18% of companies with 10 or more employees are using at least one artificial intelligence technology in 2025, up from 10% in 2024 and 6% in 2023. The doubling in one year dismisses the hypothesis of a mere fad.
Cybersecurity remains the primary purpose cited by user companies. AI is also increasingly used for organizing administrative processes, reflecting an integration into support functions, beyond just technical departments.
The gap between adoption and regulation poses a concrete problem. According to a survey reported by Actuia, less than 25% of entities have a formal AI strategy. Only 31% have begun preparing for the European regulation on artificial intelligence. Companies are deploying tools without a compliance framework, exposing them to legal risks as soon as the regulation comes fully into effect.
Several recent signals, reported in the news on Expertise Entreprise, show that this issue of AI governance concerns both SMEs and large groups.
Business failures in France: the figures for the first half of 2026
Le Monde reports that the number of struggling French companies remains at record levels. The 37,700 procedures opened in the first half of 2026 extend a trend observed since the end of the post-Covid recovery. State-guaranteed loans, granted massively in 2020-2021, are nearing repayment for many businesses that have not regained their previous activity levels.
This volume of failures does not affect all sectors equally. Field reports diverge on this point: some industrial sectors maintain their activity thanks to strong order books, while retail and hospitality concentrate a significant share of the procedures.
What the profiles of affected companies reveal
Very small enterprises represent the majority of failures. Structures with fewer than ten employees, often under-capitalized, struggle to absorb rising costs and cash flow pressures. Mid-sized companies, however, remain focused on investment according to Le Journal des Entreprises, even as they lag in employment.
This divergence between categories of companies makes national averages misleading. Fragility is concentrated among micro-enterprises and very small businesses, where financial maneuvering room is the weakest.
Hybrid work and organization: what is changing in 2026
Remote work is no longer a debated concept. The question has shifted to its legal modalities and managerial consequences. A recent case, reported by France Info, illustrates the gray area well: an employee who worked remotely from abroad without notifying their employer was dismissed for serious misconduct, which was brought before the courts.
This type of dispute is multiplying. Companies that have not formalized their remote work policy in a collective agreement or charter expose themselves to litigation with uncertain outcomes. The available data do not allow for a clear conclusion on a jurisprudential trend, but the increase in cases creates pressure towards formalization.
Individualization of salary policies
Compensation policies are evolving towards greater individualization. Several sector analyses indicate that French companies are adjusting their pay scales based on individual performance criteria rather than collective ones. This trend also applies to non-salary benefits: flexible hours, training budgets, access to coworking spaces.
- Formalization of remote work agreements to cover cross-border situations and limit reclassification risks
- Implementation of variable pay scales indexed to individual objectives rather than seniority
- Development of personalized training budgets, linked to digital skills and the use of AI
EU Inc. status expected for 2027: what it changes for French companies
The proposed European legal status EU Inc., announced for 2027, aims to create a common social form for member states. The stated goal is to simplify business creation at the European level, allowing a startup to operate in multiple countries without multiplying national registrations.
For French companies, the issue revolves around compatibility with existing corporate law. The EU Inc. status would not replace national forms (SAS, SARL), but would be added as an option. Investors see it as a lever to facilitate cross-border fundraising. Field reports diverge on this point: some legal experts believe that the coexistence of regimes will create complexity rather than simplify it.
The available data do not yet allow for an assessment of the real impact on the international development of French SMEs. The final text is not yet stabilized, and tax modalities remain under discussion among member states.
The entrepreneurial landscape in France in 2026 is characterized by this tension between rapidly advancing tools (AI, European statuses, digitalization of processes) and an economic fabric weakened by failures and regulatory uncertainty. The gap between companies that formalize their digital strategy and those that are undergoing transformations continues to widen, without support mechanisms yet catching up with this disparity.
