269 articles in this category
Running a business in France in 2026 means managing a layered set of tax filing obligations: VAT, corporate income tax, CFE, annual tax return, and DSN for employers. This guide maps out the key deadlines, thresholds, and common traps for foreign-owned entities and international operators.
DAC 6 in 2026: scope, hallmarks, who must report (intermediary or taxpayer), the 30-day deadline and penalties for cross-border arrangements.
The French Plan d'Épargne Retraite (PER) remains one of the few tax shelters available to executives in France that delivers an immediate income tax reduction at a 41–45% marginal rate. The tool only works if correctly calibrated: TNS enhanced ceiling, timing the contribution against current vs future tax bracket, PERCOL employer matching, and a structured capital withdrawal at exit. Hayot Expertise explains the key decisions for 2026.
Director expatriation in 2026: tax domicile (Article 4 B), the 183-day myth, transfer of residence and exit tax. What you really need to know.
VAT rates 20/10/5.5/2.1%, CA3/CA12 returns, admissible deductions, VAT credit refund, and e-invoicing 2026: complete guide for French SMEs by Cabinet Hayot Expertise Paris.
Tax treaties in 2026: tax residence, the exemption or tax-credit method, withholding tax. How to avoid being taxed twice on the same income.
CSPE no longer exists since 2016, but industrial and energy-intensive businesses in France retain recovery rights via TICFE and the electricity excise tax. Eligibility, prescription deadlines, competent authorities and common mistakes in 2026.
Invoicing a foreign client in 2026: mandatory mentions, the VAT regime (intra-community supply, export, services) and the proof to keep. The how-to guide.
France's VAT reform introduces two obligations that are easily confused: e-invoicing for domestic B2B via a PDP, and e-reporting for B2C, cross-border and payment data. Many businesses must do both.
Dismembered life-insurance beneficiary clause: usufruct to the spouse, bare ownership to the children. Quasi-usufruct, restitution claim and Article 990 I taxation explained.
Corporate tax rate, VAT management, executive pay, R&D tax credit (CIR/CII), tax consolidation and holding structures: a practical guide to legal corporate tax planning for French entities in 2026, with decision frameworks and risk flags.
FCPI and FIP in 2026: a 25% income-tax reduction, caps, lock-up period and the risks of loss and illiquidity. What to know before subscribing.
Procedure, accepted grounds, registered-letter template, return of the client file and AML duties: the 2026 guide to terminating an engagement on the chartered accountant's own initiative.
Girardin industriel: one-shot, sunk-cost income-tax reduction (Article 199 undecies B), leverage, retrocession, clawback risk and the guarantees to require in 2026.
Share contribution to a French holding company: automatic deferral under CGI art. 150-0 B, distinction from the roll-over relief under art. 150-0 B ter, valuation rules, parent-subsidiary regime, tax consolidation, and abuse-of-law risk. Analysis by Cabinet Hayot Expertise, Paris.
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