84 articles in this category
France's single sole trader status: automatic split of business and personal assets, the end of the EIRL, and the option to elect corporate tax through EURL assimilation. Our 2026 guide.
The statutory clauses to get right in a SAS (governance, approval, pre-emption, lock-up, exclusion) and what belongs instead in the shareholders' agreement, to avoid deadlocks.
How to set a sound share capital: minimum amounts by form, rules for releasing contributions, the contributions auditor, and the pitfalls of too little capital in 2026.
A step-by-step decision tree to choose between sole trader, EURL, SASU, SARL and SAS: number of partners, asset protection, social regime, taxation and fundraising in 2026.
Which legal structure should a lawyer choose in France in 2026? 2026 analysis for law firms: choices, risks, evidence to keep, watchpoints and Hayot Expertise internal resources.
Which legal structure should a private doctor choose in France in 2026? 2026 analysis for private medical practices: choices, risks, evidence to keep, watchpoints and Hayot Expertise internal resources.
LLC, C-Corp or French parent's US subsidiary: three vehicles, three tax outcomes both in the US and in France. The 2026 decision guide for French SME owners and startup founders.
You plan to launch your SME in 2026. You have a solid idea, the desire to succeed, and perhaps already a few clients in sight. However, a statistic...
France Travail does not provide a free chartered accountant. But French public schemes — BGE workshops, ARCE capital, ACRE social-contribution exemption, NACRE zero-interest loan, ADIE microcredit — offer genuine free support for founders. This guide explains what each scheme covers, where it stops, and how to combine public and private support intelligently.
What does a Kbis extract look like, what does it really contain and where can you get it in 2026? Useful point for leaders and creators.
In France, a micro-enterprise (the simplified sole-trader scheme) is only available to an emancipated minor aged 16 or over. A non-emancipated minor cannot create a sole proprietorship of any kind and must use a single-member company structure — EURL or SASU — with written parental authorisation. Here is the complete legal framework for 2026, including authorisations, tax treatment, and registration steps.
Manager's social regime, dividend tax treatment, share transfer registration duties, governance and fundraising: the real differences between SARL and SAS in 2026, with a worked example and two real-world scenarios.
ACRE, ARCE, ARE maintenance, CAPE, regional aid and good reflexes 2026: the practical guide to financing a business creation project.
Beneficiaries, amount, duration, demand and impact in micro-enterprises: what you need to know about ACRE in 2026.
Micro-business or company, mobile trader card, VAT, vehicle depreciation and permits: the accounting and tax guide to running a food truck in France in 2026.
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