66 articles in this category
The real estate lens of France's 2026 Finance Act: capital gains, SCI, furnished rentals (LMNP), wealth tax and rental incentives. What actually changes for investors and the trade-offs to plan with your accountant.
CVAE is still here in 2026, with its abolition pushed to 2030. Minimum CFE base, exemptions and payment calendar: a clear status report on French local business taxes to plan your budget.
The complete grid of 2026 French social security contribution rates: employee and employer shares, ceilings and bases, after the LFSS 2026 removed the reduced health and family rates.
The 2026 thresholds that trigger the appointment of a French statutory auditor (CAC) for companies and groups: balance sheet, turnover, headcount, special cases and what to do once a threshold is crossed.
The employer contribution on mutually agreed termination and forced retirement rises from 30% to 40% on 1 January 2026. Real cost, taxable base and trade-offs for employers.
French corporate tax 2026: 25% standard rate, 15% on profits up to 42,500 euros for eligible SMEs. Conditions, pro-rating and common pitfalls explained by our firm.
Investing in a small company's capital can cut your income tax. Here are the 2026 IR-PME rates (18%, JEI 30%, JEIR 50%, JEII 40%), the caps, and the traps to avoid.
France's 2026 Finance Act reinstates the publisher's attestation as proof your cash register software is compliant. Who is concerned, attestation versus certificate, and the 7,500 EUR fine per till explained.
The French minimum wage (SMIC) rose twice in 2026: to 12.02 euros on 1 January, then 12.31 euros on 1 June. What employers must know about payroll and the frozen relief reference.
Minimum wage, social security ceiling, payroll reductions, VAT, corporate tax and e-invoicing: the operational checklist of what changes on 1 January 2026 for your French business, with up-to-date thresholds.
Income tax brackets indexed by 0.9%, the differential contribution on high incomes extended, and SEL partners taxed under the BNC category: what the 2026 Finance Act concretely changes for liberal professionals, and how to weigh up your structure.
How an individual reports and is taxed on crypto-asset disposals in 2026: 31.4% flat tax, progressive-scale option, the EUR 305 threshold, form 2086 and foreign accounts. An expert-comptable's view, excluding habitual trading and corporate holdings.
The 2025 Finance Act abolishes France's simplified VAT regime on 1 January 2027. Who moves to the standard regime, on what filing schedule, and how to prepare during 2026.
The cap on sickness daily benefits has been lowered to 1.4 times the minimum wage: what it really costs employers in 2026, and how to adjust salary top-up, group cover and subrogation.
2026 Finance Act and very small businesses: 15% corporate tax capped at €42,500, 31.4% flat tax, VAT exemption kept, micro thresholds and e-invoicing. Our practical checklist.
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