293 articles in this category
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 30% income-tax reduction now limited to FCPI invested in JEI and Corsica or Overseas FIP, 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.
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 the 2020 Finance Act, 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 closed to new set-ups on 1 January 2026 and ZRR in July 2024: France Ruralités Revitalisation (ZFRR) is now the current location-based exemption. 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.
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