Taxation of shipping companies: the 2027 finance bill extends the exceptional contribution

The initial text of the 2027 finance bill, published on 1 October 2026, extends by one year the exceptional contribution on the profits of large companies, including the contribution paid by shipowners under the tonnage tax regime (a mechanism introduced by the 2025 Finance Act which in practice targets CMA CGM first and foremost), but at lower rates than in the previous year.

The cap on the tax advantage linked to the tonnage tax, also introduced by the 2025 Finance Act, would be maintained. The final rates, the thresholds and how the two mechanisms fit together are, however, still under discussion in Parliament and may change as the budget bill passes between the two chambers.

What it means for businesses: shipowners and shipping companies established in France should plan for this exceptional contribution to continue at a reduced level, and follow the budget debates closely until the text is finally adopted.

Maritime employment law: strike notice at Corsica Linea

The CGT seafarers’ federation at Corsica Linea filed a forty-eight-hour strike notice on 29 September 2026, renewed for several days before being lifted on 3 October 2026. The action disrupted sea links between Corsica and the mainland, bringing back to the fore recurring questions of maritime employment law: the conditions for exercising the right to strike on board, and the continuity-of-service obligations of operators performing a public maritime service.

Port law: the Conseil d’État’s harsh assessment of French port policy

Published on 9 September 2026, the Conseil d’État’s annual study on « la mer et le littoral » (the sea and the coast) takes a critical view of the competitiveness of French ports: less than 11% of container traffic in the North European range is said to pass through them, more than 40% of containers bound for France go through foreign ports, and more than 80% of pre- and on-carriage relies on road, against only 10% on rail.

The Conseil d’État makes twenty-eight proposals, including a strategy broken down by seaboard and investment in rail and inland waterways (the « Ulysse Fret » programme, EUR 4 billion until 2032). Although it has no binding force, the study is still feeding, several weeks after publication, the debate on the fragmented governance of the major seaports among the various competent administrations.

International maritime law: new presidency at the International Tribunal for the Law of the Sea

The International Tribunal for the Law of the Sea (ITLOS), sitting in Hamburg, renewed its presidency on 1 October 2026: Judge Maurice K. Kamga (Cameroon) was elected President and Judge Frida María Armas Pfirter Vice-President. Five new judges were also sworn in, shortly after the Tribunal’s thirtieth anniversary on 25 September 2026.

The renewal continues the Tribunal’s contentious and advisory work, notably on maritime delimitation, fisheries and protection of the marine environment under the United Nations Convention on the Law of the Sea.

Marine and offshore energy: US federal litigation over abandoned offshore wind projects

Several US states, led by New York, filed suit on 22 September 2026 in the federal district court for Maine challenging agreements concluded by the Department of the Interior with developers Bluepoint Wind and Invenergy, under which those companies would be compensated for abandoning their offshore wind projects, for an estimated USD 1.4 billion. The plaintiff states allege improper use of federal funds and breaches of US administrative and environmental law.

What it means for businesses: although this is a matter of US law, European offshore wind players are watching the outcome closely, since the legal certainty of state commitments on offshore concessions remains a central concern for investors, including in France.

Marine environment and law of the sea: the High Seas Treaty passes one hundred ratifications

According to the United Nations count as at 24 September 2026, announced on 27 September, the BBNJ Agreement on the conservation and sustainable use of marine biodiversity beyond national jurisdiction, in force since 17 January 2026, now has one hundred and one parties and one hundred and forty-five signatory states. Its first Conference of the Parties will be held in New York from 11 to 22 January 2027 and will have to settle the treaty’s governance, its financial mechanisms and its operational architecture, in particular for creating marine protected areas on the high seas.

On fisheries, there is no notable legal development this week, apart from routine regulatory measures on estuary fishing licences.

The firm advises on maritime and shipping law in every French port, in mainland France and overseas.

Previous edition: Weekly Digest: Maritime Law (21-27 September 2026)
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