291 articles in this category
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.
Is a subsidy subject to VAT or not? Tell a taxable price supplement apart from an out-of-scope balancing grant, and gauge the impact on your right to deduct.
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.
VAT recovered on a fixed asset is not final. Depending on the deduction coefficient, a repayment or an additional deduction may apply over 5 or 20 years.
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.
A genuine change of business activity can trigger a deemed cessation under Article 221-5 of the French Tax Code and permanently forfeit your carry-forward losses. Here is how to spot it and protect yourself.
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.
When a business builds a property for its own needs, the self-supply rule may trigger VAT. Mechanism, taxable base, the mandatory case and how to report it, explained step by step.
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.
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 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.
Fiscal representative or agent in 2026: the difference, when a foreign company must appoint one (French VAT), liability and exempt countries.
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.
Selling to the UK post-Brexit in 2026: export, UK VAT (GBP 135 threshold), GB EORI number, customs and fiscal representation. The obligations guide.
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.
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