66 articles in this category
As French VAT moves from the CGI to the CIBS on 1 January 2027, which article references should your invoices show? Small-business exemption, intra-EU exemption, reverse charge: the right wording, the tolerance until end-June 2028, and how to update your templates safely.
An overview of headcount thresholds (11, 50 employees and beyond) and the social and tax obligations they trigger in 2026, including the five-year smoothing rule introduced by the PACTE Act and our reading of the points that cost the most when poorly anticipated.
The 2026 tax and payroll calendar designed for company directors: corporate tax, VAT, CFE, the annual tax package, payroll and personal income tax, with our reading of the trade-offs and the cash-flow pitfalls to anticipate all year.
France's electronic invoicing reform rolls out in stages by company size: reception from 1 September 2026 for everyone, issuance from 1 September 2026 for large companies and ETIs, then from 1 September 2027 for SMEs and micro-enterprises. Here is the full timeline and our watch points.
The 2026 briefing for restaurant owners: VAT rates by product and consumption mode, the tax treatment of tips, and the sector-specific payroll costs to plan for.
The 2026 update on VAT reverse charge for construction subcontracting: conditions, VAT-free invoicing, mandatory wording and how it ties in with e-invoicing.
France's 2023 pension reform is suspended in 2026. Frozen legal age, generations affected, payroll and end-of-career impacts: an employer-side overview.
The base and rates of self-employed (TNS) social contributions in 2026, and the 10% rule that subjects part of EURL and SARL dividends to social contributions.
The 2026 micro-entreprise thresholds (EUR 203,100 and EUR 83,600) and how they interact with the VAT exemption, two sets of limits often confused.
What an employer receives to hire an apprentice in 2026: the single aid of EUR 5,000, size and qualification conditions, the steps to follow, and the exceptional aid available since 8 March 2026.
Overview of the bonus depreciation schemes still active in 2026: Article 39 decies A for clean-energy heavy goods vehicles and light commercials, its rates by weight class, its extra-accounting mechanics and a worked example for a transport company.
Deductible depreciation caps for company cars in 2026 based on CO2 emissions (art. 39-4 of the French tax code): a scale from 30,000 to 9,900 euros, the add-back calculation and worked examples.
The taxation of BSPCE changed with the 2025 and 2026 finance acts. Exercise gain taxed as salary, disposal gain under the flat tax, exclusion from the PEA, relaxed grant conditions: here is what it means for a startup employee.
Liability threshold of 1,300,000 euros, unchanged progressive scale, 30 percent allowance on the main home, taxable assets and deductible liabilities: the complete 2026 reference guide to the French real estate wealth tax.
ACRE 2026 changed for micro-entrepreneurs: 50% exemption for businesses started up to 30 June 2026, then 25% from 1 July. Rates, duration, conditions and how to apply, by our firm.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.