Taxation
When is a formal inventory by a judicial officer mandatory?
Inheritance, legal protection, estate valuation: when does French law require a formal inventory by a judicial officer in 2026?
Samuel HAYOT09 Oct 2025
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269 articles in this category
Inheritance, legal protection, estate valuation: when does French law require a formal inventory by a judicial officer in 2026?
CII 2026: 20% rate, €400,000 annual cap, prototypes and new-product scope, difference with the R&D credit (CIR), tax ruling and SME refund. A complete guide to secure your claim.
Holding digital assets in a French company demands a traceable ledger and controlled taxation. ANC opinions, corporate tax (IS) treatment, VAT, MiCA and AMF registration: a firm's method for directors exposed to crypto in 2026.
How the second-hand vehicle VAT margin scheme works in France in 2026: who qualifies, how to calculate the taxable margin, invoice correctly under article 297 A CGI, and avoid costly mistakes.
Receiving a letter for non-filing of annual accounts in France can trigger a court injunction, a running daily penalty and criminal prosecution. This guide explains what each type of letter means under French commercial law, the sanctions that apply and the concrete steps to regularize a late filing.
France's 2026 Finance Act indexed income tax bracket thresholds by 0.9%. This guide covers the five official bands for 2025 income, a full step-by-step calculation, the décote relief mechanism, the family quotient cap, and the planning levers most relevant to directors, freelancers, and high earners in France.
Cabinet Hayot Expertise in Paris explains DGCCRF 2026 controls on dropshipping and e-commerce: price transparency, mentions, real delays, fake scarcity. Sanctions and compliance.
France's tax deferral (sursis, 150-0 B) is automatic and neutral; rollover relief (report, 150-0 B ter) is mandatory for a contribution to a controlled holding and requires 60% reinvestment. How to tell them apart.
VIDA Directive explained by Cabinet Hayot Expertise in Paris: cross-border e-invoicing, near real-time e-reporting, Single VAT Registration, deemed supplier marketplaces. Full 2026-2035 timeline and operational roadmap for French Shopify and Amazon FBA sellers.
For a UK or US company entering France, the word bookkeeper does not translate directly. The French expert-comptable holds a statutory monopoly on accounting work under a 1945 ordinance. FEC compliance, the French tax package, and DSN payroll filings are not optional. Here is what your CFO or group finance team needs to know.
A subsidiary leaving a French tax-consolidation group triggers five years of de-neutralisation, capital-gains tax under the participation exemption and loss of consolidation-period deficits. A 2026 guide for CFOs.
Partner with a Paris chartered accountant (expert-comptable) to navigate France's mandatory e-invoicing reform. PDP or PPF? Reliable audit trail or simple electronic archiving? This guide separates the two obligations, analyses the platform choice, explains the supported formats, and sets out the real compliance risks before the September 2026 deadline.
Salary, dividends, profit-sharing, PEE, PER, free shares, BSPCE: nine levers, two social regimes, and a trade-off worth 20 to 40% of net income for a Paris-based director in 2026.
FATCA + FBAR + Form 8938: complete 2026 guide for French-American dual citizens and Americans residing in France. Thresholds, deadlines, sanctions, streamlined procedure and France-USA 1994 treaty articulation.
France corporate income tax (IS) 2026 regime for long-term capital losses on equity participations: Copé niche (CGI Art. 219 I a quinquies), 12% QPFC recharge, non-deductible losses, 10-year carryforward, symmetric treatment, intra-group disposals and practical watchpoints.
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