269 articles in this category
IFI 2026: EUR 1.3m threshold, scale, business-assets exemption (Article 975 of the tax code), deductible liabilities and the 75% cap. The director's optimisation levers.
A practical 2026 French tax memo for business owners and SMEs: corporate tax rates, VAT thresholds, micro-enterprise allowances, filing calendar and compliance signals worth tracking all year long.
Franchise thresholds, the switch at the increased threshold, VAT number, deduction rights: everything that changes when a micro-entrepreneur exceeds the VAT threshold, and how to anticipate it.
Article 238 bis FTC, 60%/40% rate, €20K or 0.5% turnover cap, sponsorship vs patronage, tax ruling, form 2069-RCI: Cabinet Hayot Expertise's reading in Paris to arbitrate corporate donations in 2026.
Three exemption schemes for professional capital gains: turnover (151 septies), transfer value (238 quindecies) and operating real estate (151 septies B). 2026 thresholds and interaction rules.
Progressive scale, PEA, life insurance, PER, contribution-disposal to a holding (Article 150-0 B ter): legal levers to reduce the 30% flat tax on dividends and capital gains.
ZFU-TE enterprise zones, ZRR and France Ruralités Revitalisation (ZFRR) offer business profit tax exemptions based on location. Current 2026 regimes, conditions and key deadlines.
French holding tax depends on which regime applies, whether ownership thresholds are met on the right date, and structure documentation. LF 2026 introduces the TRPVLT reform.
The annual 3% tax applies to legal entities holding real estate in France. But multiple exemptions exist: discover whether your SCI or corporation is actually liable.
Hunting, yachts, pleasure homes, passenger cars: how Article 39-4 of the French CGI works in 2026, with 2026 depreciation caps and reassessment risks.
Fully deductible rentals, or depreciation plus interest: a tax comparison of leasing and a bank loan to finance equipment, with a worked example and 2026 watch-points.
The €10,000 OSS threshold, Union OSS, IOSS for imports under €150, deemed supplier rule for marketplaces, VAT rates by EU country, drop-shipping, DAC7 and ViDA reform: a complete 2026 e-commerce VAT overview for B2C sellers, by Cabinet Hayot Expertise in Paris.
Turnover thresholds, filing obligations, instalments and cash flow: a comparison of the simplified and normal regimes, and how to prepare for the end of the simplified VAT regime on 1 January 2027.
Many businesses still expect France's public portal (PPF) to offer free e-invoicing. That plan was scrapped in October 2024: the PPF now only runs the central directory and the fiscal data hub.
VAT on the margin (Article 268) or the full price, the taxation option and reduced transfer duties under a resale commitment: the property dealer's VAT regime in 2026.
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