144 articles in this category
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.
Status, BNC regime, micro scheme and VAT for an unregulated naturopath or wellness practitioner: why the paramedical VAT exemption does not apply and how to choose your regime in 2026.
Advertising, subscriptions, donations, bits, affiliation, sponsorship: mapping a creator's revenue streams and the declaration rule for each in 2026.
Why and how a dentist places an SPFPL above their SELARL to buy back shares with leverage and prepare the transmission of the practice.
How to split and record a 100 % Santé optical sale: the statutory health insurance share, the complementary (OCAM) share paid through third-party payment, and the customer co-pay on the free basket. Posting method, receivables tracking and watch points.
How to split a caterer's VAT between 5.5%, 10% and 20% across catering, take-away products, alcohol and equipment rental, and track margin per event without reassessment risk.
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