291 articles in this category
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.
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.
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