88 articles in this category
Company name, trade name, trademark: only a trademark filing with the INPI protects a name across the whole territory. Real cost, duration, prior-rights search, Nice classes and trade-offs to settle at launch.
The self-employed owner has weaker social protection than an employee: retirement, daily allowances, disability, death. How to fill each gap with a retirement plan, contingency cover and health cover, in which order, and within which deduction limits (Tax Code art. 154 bis).
Launching an activity alongside your job in 2026: micro to test with no cost, company to protect and deduct. Thresholds, contributions, combining with employment and a worked example.
Permanent establishment, reduced dividend rates, foreign tax credit: how the France-US tax treaty of 31 August 1994 prevents double taxation, for both company directors and individuals.
Micro, EURL or SASU for a French freelancer selling abroad? A 2026 tax, social and VAT comparison: B2B intra-EU reverse charge, DES from the first euro, UK and US clients.
How a company can use the inpatriate regime (article 155 B of the French Tax Code) as an HR lever to hire an executive from abroad: tax-free premium, non-residence condition, duration up to 8 years and 2026 employer watchpoints.
A group-level holding in Europe: how to combine the parent-subsidiary regime, Directive 2011/96/EU and genuine economic substance, without falling into the passive-holding trap sanctioned by the anti-abuse rule.
A death involving assets in France and abroad triggers several tax regimes. Territoriality (art. 750 ter CGI), treaties, EU Regulation 650/2012 and tax credits: what actually applies in 2026.
A French subsidiary must keep a French-language FEC under French GAAP while delivering a US GAAP or IFRS reporting package to its parent. Here is how to reconcile both frameworks through a reconciliation table, without double entry or inconsistency.
Since 2022, the old DEB has been split into a statistical EMEBI and a tax EU sales list, distinct from the DES for services. Thresholds, frequency and mistakes to avoid in 2026.
Dividend flows, intra-EU withholding tax, consolidated IFRS accounts and the limits of tax grouping: the 2026 framework for a European holding company.
When does a foreigner become a French tax resident? Worldwide income, tax treaties, the inbound regime and US person obligations explained for 2026.
Subsidiary or branch, legal form, capital, 25 % corporate tax, VAT, transfer pricing and dividends: the operational guide to a US start-up's French entry.
Beyond the title, a French CPA runs French accounting, the tax return, intra-EU VAT and parent-company reporting. Here are the concrete missions for a French subsidiary of a foreign group.
Test real demand before you invest: customer interviews, an MVP, paid pre-sales and the first financial indicators to decide go, pivot or no-go with full visibility.
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