291 articles in this category
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.
Accounting fees in France 2026: the OGA tax credit (CGI art. 199 quater B) is abolished by the 2025 Finance Act. What remains, what changes, micro or actual-cost regime, explained by Hayot Expertise, chartered accountant in Paris.
The template for a solid CIR technical file: Frascati criteria, state of the art, barriers, reassessment pitfalls and the 2025 Finance Act changes.
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.
Abnormal act of management: the Conseil d'État definition, risky operations, burden of proof and tax consequences. Our reading to secure your sensitive corporate flows.
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.
Parent-subsidiary dividends, tax consolidation, management fees, cash pooling: how to move cash up to your holding company and secure every flow without needless friction.
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.
A non-compliant FEC can trigger the rejection of your accounts and a reconstruction of your taxable income during a tax audit. Here are the real risks, the 5,000 euro penalty under article 1729 D of the French Tax Code, and how to make your file reliable before any inspection.
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.
A new contribution targets patrimonial holdings deemed passive above an asset threshold. Here are the activity criteria to document, the precise legal scope of the assets concerned and what we watch before the next year-end.
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.
How to set and justify the interest rate on a loan between related companies so the interest stays deductible in 2026: the ceiling rate under article 39-1-3°, the arm's-length safe harbour, and thin-capitalisation caps.
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.
Care with a therapeutic purpose is exempt from VAT, but non-therapeutic aesthetic procedures and certain non-medical services are taxable. Understanding the boundary and splitting your revenue in 2026.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.