269 articles in this category
ManCo, management package, BSPCE, AGA or BSA air: definition, 2026 tax treatment after the art. 163 bis H reform, and reclassification risks to address before structuring your equity participation in France.
Capital increase with DPS withdrawal in France: AGM procedure, statutory auditor report, issuance price rules and minority shareholder rights under French corporate law.
DAS 2 in France 2026: mandatory annual declaration once a third-party service provider receives more than €1,200 VAT-inclusive (fees, commissions, brokerage, directors' fees). Threshold mechanics, Form 2460, the 50% penalty under CGI Art. 1736 I, interaction with DSN and non-resident withholding tax. Practical guide by Hayot Expertise, chartered accountant in Paris.
Energy consumption control, process efficiency, peak management, energy tax optimisation and margin protection: how to reduce energy costs sustainably in 2026.
Holding lending to subsidiary, related-party loans in France: complete 2026 guide to the maximum deductible rate (TMP), Article 212 (thin cap), Article 212 bis (ATAD interest barrier) and contemporaneous documentation.
Mandatory clauses, handwritten mention rules, tax on interest, mandatory loan déclaration above 5,000 euros, limitation periods and payment order procedures: the complete guide to debt acknowledgments in France in 2026.
C3IV in 2026 after LF 2026 extension to 31 December 2028: 4 eligible sectors (batteries, solar, wind, heat pumps), 20-60% rates, €200M cap, DGFiP/ADEME approval procedure.
Business meals, professional travel, self-employed directors, recoverable VAT: the complete guide to déductible meal expenses in France in 2026 — with URSSAF scale limits and documentation requirements for tax audits.
DAC 8 takes effect on 1 January 2026 in France: a complete guide for CASPs, holdings and crypto-holding companies. Legal framework, MiCA interaction, sanctions and roadmap to the 2027 filing.
2026 thresholds, opt-in strategy, mandatory invoice wording, EU cross-border exemption reform and real-world arbitrage: Hayot Expertise advisory for businesses in Paris.
France's first Pillar 2 reporting campaign opens in 2026: GIR due by 30 June 2026, French QDMTT, transitional safe harbours and practical obligations for mid-sized groups with foreign subsidiaries.
PFU in 2026 on dividends, interest and capital gains: the real cost, the progressive-scale option and the main traps for business owners and investors.
DAC 7 (EU directive 2021/514 on digital platform reporting) obliges platform operators to report third-party seller income to the French DGFiP. Thresholds, content, sanctions and coordination with VAT OSS and 2026 e-invoicing.
Founders, executives and shareholders leaving France: a complete 2026 guide to the exit tax (Article 167 bis CGI), payment deferral, thresholds and reporting obligations.
France's PUMA tax — formally the Cotisation Subsidiaire Maladie (CSM, subsidiary health contribution) — catches SASU directors on minimal salaries, property investors and returning expatriates. With the PASS ceiling at €48,060 in 2026, the maximum annual liability reaches €3,123.90. Here is how to calculate, anticipate and legally reduce this charge.
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