269 articles in this category
Salary or dividends? A 2026 fiscal and social comparison for SARL managers and SAS/SASU presidents in France: flat tax, SSI contributions, pension impact, retirement savings (PER) and worked examples from Hayot Expertise.
VAT reverse charge in French construction (CGI art. 283 nonies), mandatory invoice mentions, direct payment under the 1975 Subcontracting Act, performance bonds and the distinction between subcontracting and service provision: a complete 2026 guide by Hayot Expertise, Paris, with two worked cases, accounting entries, common errors and a pre-2026 e-invoicing checklist for main contractors and subcontractors.
URSSAF 2026 scales, TNS/BNC ceilings, meal vouchers, accounts 6257/6234, recoverable VAT: rules on meal expense deductibility and social exemption for employees, directors and self-employed professionals in France. Analysis by Cabinet Hayot Expertise, Paris.
Fixed EUR 500,000 deduction (CGI article 150-0 D ter) or full exemption (CGI article 151 septies A): conditions, calendar and pitfalls for selling a business on retirement in France in 2026. Cabinet Hayot Expertise, Paris.
Temporary usufruct transfer of SCI shares to a corporate-taxed entity: IFI base reduction, Article 13-5 CGI income-tax treatment, Article 669 valuation schedule, abuse-of-law risk under Article L64 LPF. Analysis by Cabinet Hayot Expertise, Paris.
French animating holding company in 2026: legal definition, cumulative criteria, Cass. com. case law 2020-2023, Dutreil and IFI stakes, animation agreement, requalification risks. By Hayot Expertise, Paris.
Shares at 0.1%, partnership shares at 3% after allowance, real-estate-heavy companies at 5%: rates, the €23,000 allowance and worked examples of 2026 registration duties.
The French VAT group regime (CGI art. 256 C), in force since 2023, allows linked entities to form a single taxable person: one VAT return, one VAT number, intra-group neutrality. Cumulative financial, economic and organisational conditions, three-year irrevocable option, joint and several liability — analysis by Cabinet Hayot Expertise, Paris.
Fiscal representative or agent in 2026: the difference, when a foreign company must appoint one (French VAT), liability and exempt countries.
VAT OSS/IOSS technical reconciliation workflow for multi-country marketplaces in 2026: Amazon Seller Central export, country mapping, rate verification, quarterly OSS declaration, and 10-year archiving. Analysis by Cabinet Hayot Expertise in Paris.
Selling to the UK post-Brexit in 2026: export, UK VAT (GBP 135 threshold), GB EORI number, customs and fiscal representation. The obligations guide.
OSS Union VAT, IOSS imports, deemed supplier marketplaces, micro-BIC vs actual regime, corporate tax, JEI, R&D tax credit, dropshipping, business sale: the full French e-commerce tax map for 2026, by Cabinet Hayot Expertise in Paris.
Foreign bank account in 2026: the reporting obligation (form 3916), accounts concerned (neobanks, crypto) and penalties. The compliance guide.
VAT reverse charge on subcontracting, reduced rates 5.5% and 10%, micro-BIC vs simplified real vs corporate tax, construction equipment depreciation, clean machinery super-deduction, ZFU-TE exemption, decennial warranty provision: the complete tax framework for French construction companies in 2026, by Cabinet Hayot Expertise in Paris.
Luxembourg or Netherlands holding in 2026: what it really brings, the economic substance required (ATAD), abuse of law and reclassification risks.
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