66 articles in this category
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 January 2027, 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.
France 2026 tax reform for retirees: 10% pension allowance kept, frozen IR brackets, +0.9% pensions. Detailed CSG, PAS and PER optimisation guide.
What tax measures are really new or confirmed in 2026 for companies and their managers? Progress update as of April 4, 2026.
Increase, cancellation, PFU at 30% or 31.4%: what do official sources really say as of March 29, 2026 about the flat tax?
France's Finance Law 2026 (loi n° 2026-103 of 19 February 2026) delivers four key measures for individuals: income tax bands revised upward +0.9%, family gift exemption up to €100,000 per donor closing 31 December 2026, a tightened MaPrimeRénov' calendar before the January 2027 restructuring, and new patrimonial measures to factor into estate planning now.
2026 Finance Act, IS surcharge, CVAE phase-out, VAT, e-invoicing, Conseil d'État case law: Hayot Expertise's operational tax watch for SME owners.
Discover the major changes to the 2026 finance law: 15% reduced corporate tax ceiling kept at €42,500, new IR-PME / JEI rules, e-invoicing schedule, CVAE phase-out and updated Flat Tax.
French VAT leaves the CGI for the CIBS on 1 January 2027. A constant-law recoding: no rate changes, but your article references, invoices and contracts do. Here is our action plan.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.