134 articles in this category
Photographer in 2026: the line between author rights at 10%, art photography at 5.5% and commissioned work at 20%, the choice between BNC and BIC, the artist-author scheme and the VAT exemption thresholds.
Video game studio in 2026: how the video game tax credit (CIJV) works at 30%, the 6 million EUR cap, the CNC approval, eligible expenses and managing a gaming studio's cash flow.
Accounting for a bakery in 2026: how to split VAT between 5.5%, 10% and 20%, track margins by product family and handle unsold goods, step by step.
App Store, Play Store, in-app purchases, advertising: how to report your income, handle VAT under reverse charge with the platforms, and choose between micro and company.
SISA, health centre, taxation: why the SISA is the only structure to receive and share the ACI, and how its profits are taxed in the hands of each partner.
Corporate-tax SCI and building depreciation: how depreciation cuts tax during the holding period but inflates the capital gain at resale. A figured comparison with the income-tax SCI to decide in 2026.
Sole practice under BNC or a SELARL under corporate tax: compare the two structures on tax, dividends, VAT on acts and surgical-equipment depreciation.
AdSense, sponsoring, affiliation, donations: declare your YouTube income correctly, avoid the DES trap on AdSense and choose between micro-BNC and a company.
LMP status, the 23,000 EUR threshold, micro-BIC or actual regime, VAT, self-employed contributions and the 151 septies capital-gains exemption: the full 2026 guide.
Valuing a target abroad does not change the methods, but it adds layers to the DCF and multiples: country risk, currency, accounting standards and repatriation taxation. Here are the adjustments that produce a fair value.
Connecting Shopify, Stripe and marketplaces to your accounting: how to reconcile flows, gross versus net, fees and VAT, with a worked example.
When does a French non-profit become taxable? Disinterested management, the "4 P" rule and the commercial-tax franchise at 81,051 euros in 2026, with a worked example.
Sector-2 doctor in France: treatment of fee overruns, CSG-CRDS at 9.70%, contributions borne and the role of OPTAM, with a worked example for 2026.
Conditions for deducting support payments, the allowance and ceiling for an adult child, the cases of an ex-spouse and parents, the proof to keep and the taxation of the recipient.
Accounting of a co-ownership manager: the 2005-240 decree chart of accounts, five annexes, fund calls and provisions, the works fund, and VAT on the manager's fees.
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