93 articles in this category
Tobacco management contract, Class III/IV alcohol licences, mandatory training, the 8.35% net tobacco remise and the sole trader or SNC rule: what to check before opening a French bar-tabac.
The INPI single-window filing receipt confirms a registration in progress. What it actually allows, its limited legal scope and the wait before the SIREN number.
Drafting the bylaws of a French 1901 association: mandatory clauses, founding meeting, prefecture declaration, RNA receipt, free JOAFE publication and amendments to report within 3 months.
The EIRL has been closed to new registrations since 15 February 2022. What happens to existing EIRLs, the single sole-trader status that replaced it and how to choose today.
Buying a distressed target through a court-ordered sale plan: what you actually acquire, the fate of debts and employees, and the tax risks to scope before submitting an offer.
Collaborating spouse, salaried spouse or partner: which status should you choose when you build a business together? Social rights, cost, protection and the family SARL, analysed by our firm.
The complete list of documents French banks require to open a business account without back-and-forth: articles of association, registered office proof, beneficial owner, capital deposit. An accountant's view on the most common blockers.
Depositing the funds, the minimum release, the certificate, unlocking against the Kbis and calling the balance within five years: the full cash-contribution procedure, explained by our firm.
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.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.