291 articles in this category
The French tax consolidation regime requires 95% of capital and voting rights. A breakdown of the edge cases: employee shares, mid-year crossing and indirect ownership.
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.
Tax reassessment notice: 30 days to respond, extendable by 30. Deadline, options, extension and pitfalls to avoid, explained step by step.
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.
VAT deduction coefficient: product of three coefficients, calculation method, partial taxable person versus partial payer, and adjustments explained.
Dividends or salary in 2026: the calculation method to decide based on your status, your tax bracket and your social protection needs.
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.
Conditions for a provision to be deductible, provisions systematically rejected on audit, taxable reversal and the filing obligation: what a director must secure at year-end, seen by a chartered accountant.
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.
How acquisition interest deduction works in an LBO, and three limits that can neutralise the tax leverage: the Charasse rule, the ATAD cap, and the arm's length rate ceiling between related parties.
An EURL, SCI or family SARL taxed under corporate tax can revoke the election within five financial years. How to revoke the IS election in time, and the irrevocability trap.
Transfer pricing in France in 2026: arm's length principle, mandatory documentation thresholds (LPF L13 AA, EUR 150M since the 2024 Finance Act), five OECD methods, penalties (EUR 50,000 minimum, 40% for deliberate default), 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.
VAT on debits or on payments: understand chargeability, the option for debits, its effect on your cash flow and on your client's deduction, and how to decide in 2026.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.