Taxation
Opening a foreign business bank account: rules and form 3916
Foreign bank account in 2026: the reporting obligation (form 3916), accounts concerned (neobanks, crypto) and penalties. The compliance guide.
Samuel HAYOT17 Nov 2025
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291 articles in this category
Foreign bank account in 2026: the reporting obligation (form 3916), accounts concerned (neobanks, crypto) and penalties. The compliance 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.
Luxembourg or Netherlands holding in 2026: what it really brings, the economic substance required (ATAD), abuse of law and reclassification risks.
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.
DAC 6 in 2026: scope, hallmarks, who must report (intermediary or taxpayer), the 30-day deadline and penalties for cross-border arrangements.
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.
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.
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.
Tax treaties in 2026: tax residence, the exemption or tax-credit method, withholding tax. How to avoid being taxed twice on the same income.
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.
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.
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.
Dismembered life-insurance beneficiary clause: usufruct to the spouse, bare ownership to the children. Quasi-usufruct, restitution claim and Article 990 I taxation explained.
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.
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.
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