Taxation
Multi-store holding: structuring a large-retail group
95 % tax integration, parent-subsidiary regime at 1.25 % effective tax, cash pooling and LBO: how to turn several stores into a real retail group.
Samuel HAYOT22 Jun 2026
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289 articles in this category
95 % tax integration, parent-subsidiary regime at 1.25 % effective tax, cash pooling and LBO: how to turn several stores into a real retail group.
Storing through Amazon FBA in several EU countries triggers local VAT registrations the OSS does not cover. Distance sales, stock transfers, IOSS, costs and timing: the full 2026 picture.
Public grants received for research are deducted from the R&D tax credit base, whether acquired or repayable. Forgetting this exposes you to a reassessment: method, worked example and 2026 watch points.
Default BNC, micro-BNC vs full 2035 declaration, switching to corporate tax via SELARL/SELAS, fiscally transparent AARPI, the new SPE created by Ordinance 2023-77, capital-gains on practice sale, Madelin retirement caps: the 2026 tax map of a Paris-based private practitioner, by Cabinet Hayot Expertise in Paris.
Social audit, payroll, recruitment or training: an HR consultant juggles different VAT regimes. Allocation, deposits, subcontracting and rebilled expenses, the 2026 guide.
Article 261-4° 1° CGI exemption, aesthetic acts subject to 20 %, deduction prorata, €37,500 base franchise, SCM under Article 261 B, mandatory invoice mentions under Article 289, 2026-2027 e-invoicing calendar: VAT and invoicing for the private doctor in Paris, decoded by Cabinet Hayot Expertise.
BNC or SELARL, micro-BNC or actual regime, sector 1/2/3, switch to corporate tax, capital gains on practice sale: the full tax trade-off for a private doctor in Paris in 2026, by Cabinet Hayot Expertise.
How to combine Sqalie and a French chartered accountant to measure real net margin by channel (Shopify, Amazon, marketplaces), automate three-way reconciliation (order/PSP/bank), manage deferred chargebacks and produce country-by-country OSS/IOSS VAT reporting — with a worked example on a EUR1m multi-channel e-commerce business.
SRP+ bans reselling a food product below its purchase price plus 10 %. The 2026 rules, the extension to 2028, the documented exceptions and the impact on back-margin accounting.
France's tax compliance review (ECF) has an accredited provider check ten sensitive tax points before any audit. A report is filed with the tax authority and the good-faith director is protected. What the ECF covers.
An office, a local team or a dependent agent can create a permanent establishment in France and make a foreign company taxable there. The warning signs for SaaS founders, freelancers and international groups.
From Series B onwards, some funds accept buying part of the founder's shares. Well sized, founder secondary secures wealth without breaking alignment. Poorly sized, it sends a negative signal and triggers heavy taxation.
A personal holding company remains the most efficient wealth tool for French business owners in 2026. This article covers the parent-subsidiary regime, contribution-and-disposal rollover relief, the OBO, and abuse-of-law risk — with the practical angle of an accounting cabinet that sees these structures every day.
Sweet equity, ratchet, hurdle, accelerated vesting: management packages are systematically reviewed by investors during due diligence. French tax and social reclassification risks, 2021-2024 Conseil d'État case law and pre-deal best practices.
France's inpatriate tax regime (CGI art. 155 B) lets foreign-recruited executives exempt up to 50% of remuneration and 50% of foreign passive income for up to 8 years. Complete 2026 guide.
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