News
Micro-entreprise thresholds 2026: figures and VAT switch
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.
Samuel HAYOT05 Jun 2026
Loading…
58 articles in this category
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 life after the end of the exceptional aid.
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.
France Sapin 2 Act (anti-corruption law): 500-employee and €100M thresholds, 8 mandatory measures, AFA penalties up to €1M. How to align Sapin 2 with CSRD, DDADUE and NIS 2 — and why sub-threshold SMEs should act now.
EU CSDDD transposed by French DDADUE: scope, post-Omnibus I 2027-2029 calendar, cascading obligations for SME suppliers, 12-month action plan and implementation cost.
AML/CFT obligations in 2026 for French accounting firms: client KYC, suspicious activity reports to Tracfin (via Ermes), sanctions up to €1 million per breach, and what the EU AMLR/AMLD6 package changes from July 2027 onwards.
On 1 September 2026, all French VAT rules leave the General Tax Code (CGI) and move into the Code des impositions sur les biens et services (CIBS). A recodification on an unchanged legal basis, but with real practical consequences for your documents, software and procedures.
France's exceptional corporate tax surcharge (CEBGE) is renewed for 2026 with a revised €1.5 billion threshold. Rates of 20.6 % and 41.2 % apply to the average corporate tax paid in 2025 and 2026, with 98 % due as an advance payment by 15 December 2026. A practical guide for finance directors and tax teams of affected groups.
France's 2025 income tax return campaign opens on April 9, 2026. Deadlines vary by department. Here's what entrepreneurs and business owners need to know.
Corporate tax, income tax, VAT, social contributions, CVAE: the 2026 Finance Act affects every area of business taxation. Here is the complete overview for business owners.
2026 tax return: official calendar, revalued tax brackets, department deadlines and expert advice to file your 2025 income without errors.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.