Samuel HAYOT
Chartered Accountant
The Public Health Code requires a qualified optician to dispense lenses, with no rule on who owns the store: what it says, why the SELARL is ruled out, franchise or cooperative, the budget item by item and the first obligations (20% VAT, CFE, payroll).
Before buying an optical store in France: value it on adjusted EBE, audit the stock, third-party payment and the brand contract, choose between the business and the shares under the duties in force, then finance the deal and negotiate the asset and liability warranty.
How a self-employed optician's pay is set in France: majority manager of a SARL or president of a SAS, pay or dividends, the 10% rule, social protection and the collective agreement for employees (IDCC 1431).
Deduction ceiling for 2027 contributions to a French PER, calculated on 2026 income and the 2026 PASS (between €4,806 and €38,448), the unused 2024 allowance that expires, five-year carry-forward, the self-employed ceiling and the age-70 limit: calculation, illustrative cases and deadlines.
DSN 2027 filing deadlines month by month, on the 5th or the 15th: six moved deadlines including Tuesday 18 May (Whit Monday), quarterly payment, event reports, late-filing penalties and January 2027 changes (NAF 2025, P27V01 standard).
Financial year closed on 31 December 2026: corporate tax return by Tuesday 4 May 2027 at the latest, corporate tax balance on Tuesday 18 May, last CA12 and CVAE settlement on 4 May. Dates for other year-ends, 2031 and 2035 returns, penalties and documents to attach.
2027 occupancy declaration on Gérer mes biens immobiliers, due by 30 June 2027 at the latest, and the first tax on vacant residential premises: homes covered, areas, rates, worked example cases and deadlines.
On 1 January 2027, the list of organisations accredited ESUS as of right gives way to a presumption reserved for categories set by decree. Conditions, pay caps, the ESUS platform, the investor's tax reduction and 2027 deadlines.
Capped daily benefits after workplace accidents, work-injury pensions, Qualiopi, winter eviction moratorium, winter equipment, diesel and haulage aid, November deadlines and the status of the 2027 budget bill on 6 November: what applies on 1 November 2026 and what to do.
2027 has 254 working days in France, two more than 2026, because four public holidays fall on a weekend. Month-by-month detail, bridges, day-based packages and the calculation of days worked.
No public Qonto promo code in 2026: the firm's two partner links, the capital deposit at 69 euros excluding VAT, annual and monthly plan prices and the 7 steps of a company formation in France.
France-Israel tax treaty in 2026: rent and sale of property in France, pensions, dividends, salaries, real estate wealth tax and inheritance. Who taxes what, at which rate, and how to file in France from Israel.
French usury rate for Q4 2026: 19.08% for business overdrafts, the only business credit that is capped. Who is covered, the thresholds for SCIs and how to check the TEG of your credit.
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.
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