59 articles in this category
Complete guide for international investors considering French SME opportunities in 2026: IR-PME tax relief at 25%, PEA-PME, DCF valuation, due diligence steps and the accountant's rôle.
Long position, short position, short sale: a clear guide to understanding long & short logic without unnecessary jargon in 2026.
A structured review of your French real estate situation covers ownership structures, legal status of each property, income and charges, IFI wealth tax exposure and long-term objectives. A practical guide from a Paris accounting firm.
A regulated wealth adviser (CGP/CIF, ORIAS-registered) and a French chartered accountant play distinct but complementary roles. Understanding the boundary avoids costly blind spots in tax and investment planning.
Family holding company in 2026: Dutreil agreement (75% allowance), dismemberment of shares, multi-generational governance. Wealth framework and eligibility conditions.
The French donation au dernier vivant in 2026: how it works under Article 1094-1 of the Civil Code, which three options it opens for the surviving spouse (full usufruit, one quarter full ownership plus three quarters bare ownership, special available share), the applicable tax framework, and when to revisit it with a notary.
Can we obtain a free consultation from the chamber of notaries? What really exists in 2026 and how to use it well.
Buying back your primary residence through a French SCI in Paris: article 8 vs article 206 CGI, loss of capital gains exemption, 47% double taxation, abuse of law risk under L64 LPF, full economic analysis on a €800K asset.
OGA regime abolished on 16 February 2025, the €915 tax credit under Article 199 quater B repealed, micro-BIC tourism thresholds tightened, depreciation reintegrated into the LMNP capital-gains base: what a non-professional furnished landlord needs to arbitrate in 2026, by Cabinet Hayot Expertise in Paris.
How to end a rental management mandate? Duration, notice, rendering of accounts, documents and points of vigilance for the owner.
In LMNP (non-professional furnished rental), a SIRET business registration number is mandatory from day one, regardless of the tax regime. Registration is completed via the INPI single-entry portal within 15 days of the first rental. Here is the step-by-step procedure, the documents required and the risks of late registration.
In 2026, acquisition costs for a second-hand French garage range from 7% to 9% of the purchase price depending on the amount and the department. This article breaks down every cost component — transfer taxes, degressive notarial emoluments, disbursements — with worked simulations for €20,000, €40,000 and €60,000 garages, and analyses the tax consequences of subsequent rental income.
Unfurnished or furnished rental, micro or actual-cost regime, SCI under corporate tax or personal ownership: the accounting and tax obligations of a French landlord vary significantly by structure. This article clarifies the filing regimes, deductible charges, mandatory accounting requirements and the most frequent errors observed in practice — with summary tables and a worked example.
In French LMNP under the régime réel, the right accountant secures depreciation schedules, the annual 2031 tax filing, SIRET registration, CFE and now anticipates the 2025 capital gains reform. Here are the criteria that matter.
The cotisation foncière des entreprises (CFE) catches many LMNP landlords off guard — the first notice arrives in December, but the declaration was due months earlier. This guide explains who is liable in 2026, how the cadastral rental base is calculated, which exemptions actually apply (first year, 5,000 € threshold, classified tourist lets), how to file form 1447-C and what our firm watches in client files.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.