291 articles in this category
Ad hoc mandate, conciliation, sauvegarde, judicial restructuring, liquidation: understand the full spectrum of French insolvency tools, recognize financial warning signs, and act before cessation of payments to protect your business and limit personal liability.
France's 2026 Finance Law tightened the Dutreil Pact for transfers from 21 February 2026. Longer commitments and excluded non-operating assets: how to actually secure the 75% relief on the value of transferred company shares.
The TUP (Transmission Universelle de Patrimoine) allows a 100%-held subsidiary to be dissolved and its entire estate transferred to the parent company without liquidation. Tax treatment under CGI article 210 A, INPI procedure, creditor opposition period, and comparison with merger and liquidation: a complete operational guide by Hayot Expertise.
Micro-BIC, actual-cost LMNP, property deficit, SCI at corporate tax, split ownership, holding: the overview of tax levers for the business owner investing in real estate in 2026, with thresholds, trade-offs and pitfalls to avoid before acting.
French merger-absorption law (Commercial Code L236-1 to L236-32), favourable tax regime under CGI art. 210 A, share exchange ratio, PCG and IFRS 3 accounting, TUP, and practical cases for SMEs and Paris-based groups.
Dividend, shareholder current account or cash pooling agreement: how to move cash from your subsidiary up to the holding company without extra tax or reclassification risk. The 2026 cost comparison.
France JEI status in 2026: cumulative eligibility conditions, R&D threshold raised to 20%, employer social contribution exemption, corporate income tax exemption abolished for companies created from 1 January 2024, overlap with the Research Tax Credit (CIR), and differences between JEI, JEIR, JEU, JEC and JEII: expert analysis by Hayot Expertise, Paris.
Total or partial rejection of your French R&D tax credit (CIR)? Here are the concrete remedies: prior claim, research ministry expertise, hierarchical appeal and administrative court, with the deadlines you must respect.
The director training tax credit (CGI art. 244 quater M) allows French business owners to offset up to 480 EUR — or 960 EUR for micro-entrepreneurs — directly against corporate or income tax in 2026. Eligibility, calculation, accounting entries, and required documentation explained.
How to draft the corporate tax allocation agreement of a French consolidated group without creating an abnormal benefit or a reclassifiable transfer of profits: method, clauses and 2026 watch points.
France's Research Tax Credit (CIR) grants SMEs and startups a 30% tax credit on qualifying R&D spend, with immediate cash refund for eligible companies. Practical guide by Hayot Expertise, chartered accountant in Paris.
Tax surcharges of 10%, 40% and 80%: legal basis (FTC Art. 1728 and 1729), triggering situations, late-payment interest and grounds for challenge, decoded by our firm.
A compliance audit verifies adherence to tax, labour, GDPR, AML/CFT and environmental obligations. ISO 19011 methodology, ECF and Sapin 2 articulation, practical cases for SMEs and startups.
Tax abuse of law and the mini-abuse rule (Tax Procedure Code, art. L. 64 and L. 64 A): what separates an artificial arrangement from legal optimisation, and how to secure your transactions.
OEC registration, sector expertise, fees, engagement letter, local firm vs online accountant: the structured guide from Hayot Expertise Paris to help you choose the right chartered accountant in France in 2026.
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