65 articles in this category
End of OPCO subrogation, career development interviews, new standard lease, usury thresholds, property tax and the 2027 budget bill: what is actually in force on 1 October 2026 and what to do before the end of October.
Pay or dividends with a 31.4% flat tax, PER up to €37,680, reduced corporate tax rate, investment, provisions, donations, holding company tax: 12 decisions to take before 31 December 2026, with their ceilings.
Dividends, box 2CK, the scale option, actual expenses, rental income: how to spot an error on your 2026 French tax notice, correct it online until 30 November 2026 or file a claim before 31 December 2028.
Manager, SAS chairman or self-employed: how to adjust French withholding tax in 2026, the more-than-5% gap condition, the article 1729 G surcharge and the rules for deferring instalments.
Law No. 2026-403 of 26 May 2026: what already applies to small businesses (commercial leases, insurance, banking, business sales), what awaits a decree and what the Constitutional Council struck down on 21 May 2026.
French usury rate for Q4 2026: 19.08% for business overdrafts, the only business credit that is capped. Who is covered, the thresholds for SCIs and how to check the TEG of your credit.
French statutory interest rate for H2 2026: 2.75% for business creditors, 6.84% for individuals. Choosing the rate, the 5-point increase, a worked calculation and the floor for B2B late payment penalties.
What 2026 changes for online sellers: the VAT framework (platforms liable for VAT, OSS, IOSS, the 10,000 euro threshold), a flat charge on small imported parcels, the move to electronic invoicing and the ViDA horizon. The full picture so nothing slips through.
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
IR-PME reduction, reinforced rates of 30 % to 50 % for young innovative companies, a new impact-innovation status: what France's Finance Law 2026 changes for anyone investing in or structuring a startup.
A 20% minimum effective tax on adjusted reference income above EUR 250,000 / 500,000, how it is computed, the December down payment and how it dovetails with the CEHR: what the CDHR really changes for high earners in 2026.
Deadlines by zone, service opening, automatic return, online filing requirement and an inflation-adjusted scale: the practical guide to the 2026 French income tax return campaign.
Net social amount, 2026 minimum wage and ceiling, single degressive general reduction, electronic payslip unless the employee objects: the 2026 payslip novelties explained and quantified by a chartered accountant.
The single degressive general reduction replaces the Fillon reduction on 1 January 2026. Step-by-step calculation: coefficient by headcount, frozen reference SMIC, cut-off at 3 times SMIC and payroll set-up pitfalls.
As French VAT moves from the CGI to the CIBS on 1 September 2026, which article references should your invoices show? Small-business exemption, intra-EU exemption, reverse charge: the right wording, the tolerance until end-2027, and how to update your templates safely.
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