269 articles in this category
Influencer income is taxable across all sources: product placements, YouTube/TikTok monetization, live donations. Gifts in kind = fair market value taxable. BNC or BIC depending on activity. Micro-BNC (83,600 € threshold, 34% deduction) or actual. DAC7: platforms report your income to tax authorities. Attention to VAT and 2026 thresholds.
France's e-invoicing reform goes operational: from 1 September 2026 every business must be able to receive electronic invoices. This guide covers the calendar, accepted formats, PDPs and the 2026 penalties.
B2B: mandatory reverse charge, taxation at place of recipient's establishment, mandatory DES filing. B2C: taxation at provider's place, except derogations (electronic services, telecoms, restaurant meals, real property, passenger transport, vehicle rental, OSS scheme). Rules under CGI Articles 259-1° and 259-2°.
Holiday vouchers (chèques-vacances) for French liberal professions in 2026: EUR 547 cap, BNC deduction, TNS scheme. Legal framework and figures.
Commercial or financial waiver? Article 39 French Tax Code: deductible if normal management and proper business interest. Since 2012, financial aid non-deductible except in insolvency or negative equity. Return-to-better-fortune clause and beneficiary treatment.
Pending credit notes (avoirs à recevoir) in France require separate treatment for accounting and VAT. Account 4098, Article 289 CGI, two-year VAT correction limit, e-invoicing rules from September 2026: a practical breakdown for non-French businesses operating in France.
Clear guide on deductibility of common director expenses: conditions, ceilings, documentation, and traps to avoid for each expense category.
A personal tax adviser (conseiller fiscal) in France is not a luxury reserved for high-net-worth households. The moment your situation moves beyond a single employment contract — rental property, dividends, a foreign pension, an inheritance to plan — professional advice delivers measurable value. In 2026, France's Finance Act No. 2026-103 revised the income-tax scale (barème de l'impôt sur le revenu), pushed the flat tax (PFU) to 31.4 % and introduced a new property-investment incentive. Here is when and why to consult.
Corporate income tax election for a French sole trader or EURL: when it pays off, the five-year waiver window, and a worked 2026 example comparing personal vs corporate tax.
A step-by-step tutorial to create your impots.gouv.fr professional space: choosing the mode, activation in 72 hours then 60 days, and the tax services to enable as soon as you get your SIREN.
The two French corporate-loss mechanisms: an unlimited carryforward capped each year (€1,000,000 + 50%) and an optional one-year carryback generating a tax credit. Rules, deadlines and pitfalls.
The better-fortune clause in French restructuring law: how it works, how to draft effective trigger conditions, accounting treatment for creditor and debtor, and French tax rules on debt waivers.
Passenger vehicles, fuel, housing, gifts, catering: the list of expenses whose VAT is not (or only partly) recoverable in France, with the deduction coefficients, thresholds and 2026 exceptions.
Registered address, shared workspace, subletting and occupancy agreements: how to legally structure two companies in the same premises in France in 2026.
When to apply reduced VAT (5.5% for energy work, 10% for general improvement) on residential renovation in France, the client certification required and the errors that trigger VAT assessments.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.