269 articles in this category
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.
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.
France JEI status in 2026: cumulative eligibility conditions, corporate tax and payroll contribution exemptions, overlap with the Research Tax Credit (CIR), and differences between JEI, JEIR, JEU and JEC following the 2024 Finance Act — expert analysis by Hayot Expertise, Paris.
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.
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.
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.
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.
France's CFE (Cotisation Foncière des Entreprises) is a local business property tax that catches many founders and SME owners off guard each December. This guide covers the tax base, minimum levy by revenue bracket, full-right and discretionary exemptions, the 1447-M filing deadline, and practical decision points — reviewed by Hayot Expertise, chartered accountants in Paris.
France's LFI 2025 slashes the micro-BIC allowance to 30% and caps turnover at 15,000 EUR for unclassified furnished tourist rentals. Full breakdown of the new rules, VAT, CFE and social contributions by Hayot Expertise.
France's temporary LFI 2022 tax deduction for goodwill acquired between 2022 and 2025, PCG accounting entries, annual impairment testing, and the gain-on-sale mechanics every buyer must understand.
The FEC (Fichier des Ecritures Comptables) is France's mandatory standardised accounting export, required on day one of any DGFiP tax audit. This guide covers the 18-column structure, LPF L74 penalties, ECF articulation, and 2026 e-invoicing coexistence — by Hayot Expertise in Paris.
French BSPCE warrants in 2026: eligibility conditions, flat tax 31,4% regime, comparison with stock options, free shares (AGA) and BSA, and common pitfalls. Expert analysis by Hayot Expertise in Paris.
Transfer pricing in France in 2026: arm's length principle, mandatory documentation thresholds (LPF L13 AA, EUR 400M), five OECD methods, penalties (5% undocumented amount, 40% bad faith), Country-by-Country Reporting, and interaction with Pillar Two (15% global minimum tax). Analysis by Cabinet Hayot Expertise, Paris.
Allo Impots 2026 (DGFiP helpline 0809 401 401): opening hours, topics covered (income tax, withholding, local taxes), legal limits, tax ruling vs helpline, tax mediation and when a Paris accountant is needed.
Tax credit for accounting fees and OGA membership in France 2026: conditions, EUR 915 cap, calculation, bookkeeping entries and practical examples explained by Hayot Expertise, chartered accountant in Paris.
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