66 articles in this category
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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