85 articles in this category
Before you launch, your break-even point tells you the minimum turnover needed to stop losing money. Method, formula, a worked example and the break-even date, explained by our French accounting firm.
SASU, micro-enterprise or umbrella employment to invoice as a freelancer? Our analysis of costs, dividends, social protection and reclassification risk, with a clear 2026 decision grid.
Should you set up a holding company on day one rather than waiting? Parent-subsidiary regime, dividend upstreaming, the cost of a two-tier structure and the trade-off with contribution-and-sale: our accountant's view.
Two consecutive years above the ceiling, a switch to actual taxation on 1 January, new accounting and VAT duties: here is the procedure for leaving the French micro-enterprise regime and what it really changes.
SELARL, SELAS or SPFPL: how to structure a regulated professional practice in France, who can own the capital, and how to choose the practitioner's social and tax status.
Legal form, capital, fiscal representative, VAT, payroll and group reporting: the operational checklist to set up a subsidiary in France as a foreign group, with the recurring pitfalls.
Before registering your company, check whether your regulated activity requires a diploma, an authorisation, a professional card or insurance. Sector-by-sector checking method and 2026 points of vigilance.
The concrete, step-by-step method for declaring beneficial owners at company creation through the INPI single window: identify, record, file and update the declaration.
EUR 1 capital or a credible amount? How to set the share capital of a SAS or a SARL based on your needs, credibility and cash flow, with our decision-making guidance.
Majority or minority SARL manager: how the majority threshold (household shares and management board) shifts your social status, your contributions and your dividends.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.