Samuel HAYOT
Chartered Accountant
Bpifrance's Bourse French Tech: a grant of up to €30,000 covering 70% of eligible costs for companies under one year old. Eligible costs, application, payments, Emergence and Lab variants, accounting, CIR and JEI.
Bpifrance seed loan (prêt d'amorçage): eligible companies, €50,000 to €100,000, 8 years including a 3-year deferral, no personal surety, the investment variant after a round of at least €200,000, and accounting treatment.
Grant, recoverable advance or PTZI: how Bpifrance innovation project aid works in 2026, what to repay if the project succeeds or fails, how to record the advance in account 1673 and how it interacts with the research tax credit.
Bpifrance prospecting insurance: eligibility, covered expenses, 50% or 65% advance, 30% minimum repayment linked to export revenue, the APA variant, Team France Export and accounting treatment.
First foreign sale: choose a test market, set an export price, pick FCA or DAP, secure French VAT (VIES check, proof of exit), EORI and payment. A five-step method for very small businesses in France.
France Active guarantee: 65% or 80% of the bank loan depending on the guarantee, at most €50,000 guaranteed, a 2.5% fee on the guaranteed amount, personal guarantee limited or excluded. Who qualifies, ESS loans, and how it fits with honour loans and Bpifrance.
Personal purchase, company buyback with capital reduction, acquisition holding or vendor financing: how to finance a partner's exit in France, with the 2026 tax cost compared on a worked example.
A typical financing plan for buying a French fonds de commerce: expected contribution, 5 to 7-year loan, pledge, personal guarantee, Bpifrance and France Active guarantees, vendor loan, registration duties and a worked example.
End of OPCO subrogation, career development interviews, new standard lease, usury thresholds, property tax and the 2027 budget bill: what is actually in force on 1 October 2026 and what to do before the end of October.
Pay or dividends with a 31.4% flat tax, PER up to €37,680, reduced corporate tax rate, investment, provisions, donations, holding company tax: 12 decisions to take before 31 December 2026, with their ceilings.
Dividends, box 2CK, the scale option, actual expenses, rental income: how to spot an error on your 2026 French tax notice, correct it online until 30 November 2026 or file a claim before 31 December 2028.
Manager, SAS chairman or self-employed: how to adjust French withholding tax in 2026, the more-than-5% gap condition, the article 1729 G surcharge and the rules for deferring instalments.
Directive (EU) 2026/470, "stop the clock", thresholds of 1,000 employees and €450 million, French transposition due by 19 March 2027: who remains subject to the CSRD and what to do if your company falls out of scope.
Law No. 2026-403 of 26 May 2026: what already applies to small businesses (commercial leases, insurance, banking, business sales), what awaits a decree and what the Constitutional Council struck down on 21 May 2026.
Kbis in hand, the work is not over: releasing the capital, tax and VAT regime, insurance, beneficial owners, an approved e-invoicing platform and the first hire. The dated checklist for your first 30 days.
Plain resignation, career-change resignation, negotiated termination or business-creation leave: conditions, timelines and unemployment benefit (ARE) compared, including the 15-month cap on negotiated terminations since 1 September 2026.
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