293 articles in this category
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.
Fully deductible rentals, or depreciation plus interest: a tax comparison of leasing and a bank loan to finance equipment, with a worked example and 2026 watch-points.
Article 200 quater C: the EV charging station tax credit ended for expenses paid after 31 December 2025. €500 ceiling, smart T2 station, IRVE, ADVENIR, box 7ZQ: what remains to be claimed in 2026.
Turnover thresholds, filing obligations, instalments and cash flow: a comparison of the simplified and normal regimes, and how to prepare for the end of the simplified VAT regime on 1 January 2027.
CGV, CGU, liability, payment, data and execution of the service: how to structure clear and solid conditions of service.
VAT on the margin (Article 268) or the full price, the taxation option and reduced transfer duties under a resale commitment: the property dealer's VAT regime in 2026.
IOSS VAT obligations for e-commerce in 2026: €150 threshold, IOSS intermediary, interaction with OSS, ViDA impact. Legal framework and quantified trade-offs.
Form 3519-SD, refund thresholds (€760 normal scheme, €150 simplified scheme), the 31 December N+2 filing deadline and appeals: the full procedure to recover a non-offsettable VAT credit.
Micro-BIC or actual-expenses regime: the right choice depends on your real figures, not on perceived simplicity. Learn how to compare the flat-rate allowance, deductible costs, depreciation and 2026-2028 thresholds before committing to a regime.
Property tax (owner), CFE (occupant): understand who pays what on business premises, tenant refactoring and impact on your business costs. Pitfalls to avoid.
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.
TASCOM 2026: a tax on retail businesses with over 400 m² sales floor and €460,000+ turnover. Learn the 5.74–34.12 €/m² scale, surcharges for large stores, and how to file the tax return.
The 2026 CICo refunds 40% (50% for SMEs) of expenses entrusted to an approved research organisation, capped at €6 M. Conditions, calculation, extension and difference with the CIR.
Holiday vouchers (chèques-vacances) for French liberal professions in 2026: EUR 560 cap from 1 June, BNC deduction, TNS scheme. Legal framework and figures.
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