291 articles in this category
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.
Girardin industriel: one-shot, sunk-cost income-tax reduction (Article 199 undecies B), leverage, retrocession, clawback risk and the guarantees to require in 2026.
Hunting, yachts, pleasure homes, passenger cars: how Article 39-4 of the French CGI works in 2026, with 2026 depreciation caps and reassessment risks.
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.
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.
Skills-based philanthropy lets any French company second employees to a public-interest body and claim a 60% tax reduction. Since Law 2024-344, valuation is capped at 3× the monthly social-security ceiling per employee.
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.
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.
France's 2026 tax refund follows a three-stage calendar: a 60% advance paid in January, a summer settlement after the tax notice arrives, and a potential September clawback if the advance exceeded the actual credit due.
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.
Monthly CA3, annual CA12, instalment payments, VAT credit refund, late filing penalties and error correction rights: the operational guide to French VAT returns, updated 2026 by Hayot Expertise (Paris).
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.
A family SARL (SARL de famille) allows close relatives to run a commercial or furnished rental activity together under personal income tax — with no time limit on the option. Here is what you need to know before setting one up in France.
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.
Electronic invoicing becomes mandatory in France from 1 September 2026. Beyond the obligation, it delivers real gains in payment times, cash flow and tax control. Here is how to treat it as a performance project.
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