96 articles in this category
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.
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.
Eligibility conditions, social and tax exemptions, interaction with the research tax credit: our firm's method to obtain and secure France's Young Innovative Company (JEI) status in 2026.
Turning a prospect into a paying client is not only about sales talent. A scoped quote, enforceable terms, a clear contract and compliant invoicing: the method to start without a cash gap or a dispute.
Buy or start a business? Compare risk, financing and time to profitability, with 2026 French registration duties and the buyer profile for whom acquisition is the smartest entry point.
A structured business plan, credible financial forecasts and the mistakes to avoid: our method and template to convince a bank or an investor in 2026.
Building a strong supplier network is about far more than price. Selection criteria, negotiation, diversification, payment terms and contract clauses: our firm's method to secure your supply chain.
Vesting period, cliff, good and bad leaver clauses: how founder vesting protects a startup when a cofounder leaves early, and what to anticipate on the cap table.
Cost price, perceived value, target margin: our firm's method for setting your prices or daily rate at launch, without sacrificing profitability from the very first invoice.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.