58 articles in this category
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.
With the flat tax rising to 31.4% in 2026, the dividends-versus-salary trade-off shifts for EURL and SASU directors. Method, social status and 2026 watch points.
Which tax credits and deductions an SME can still use in France in 2026, and which ones are ending. A clear overview of active schemes (research, innovation, sponsorship, apprenticeship, gifts), up-to-date legal references and the traps to avoid before quantifying a tax benefit.
R&D threshold held at 20%, payroll exemption preserved for 2026 incorporations, creation of the JEII for the social economy: a precise update on the young innovative company (JEI) status after the 2026 Finance Act.
From 1 September 2026, every VAT-liable business in France, including those under the VAT exemption scheme, must be able to receive electronic invoices. Scope, timeline and concrete preparation.
The RGDU replaces the Fillon relief and the health and family rate bands from 1 January 2026. What this reform changes for employers in France.
The 2026 Finance Act tightens the Dutreil pact for transfers from 21 February 2026: non-business assets excluded from the 75% relief base, individual commitment raised to 6 years, holding companies assessed on a look-through basis. What actually changes.
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