291 articles in this category
Three simple rules as a percentage of turnover to reserve for social contributions, income tax, and VAT payable, depending on your business structure. Avoid cash flow surprises.
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.
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.
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°.
The better-fortune clause in French restructuring law: how it works, how to draft effective trigger conditions, accounting treatment for creditor and debtor under ANC regulation 2022-06, and the French tax rules that really apply to debt waivers (CGI art. 39, 13 and 209 I).
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.
Registered address, shared workspace, subletting and occupancy agreements: how to legally structure two companies in the same premises in France in 2026.
Inheritance, legal protection, estate valuation: when does French law require a formal inventory by a judicial officer in 2026?
Clear guide on deductibility of common director expenses: conditions, ceilings, documentation, and traps to avoid for each expense category.
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.
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.
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.
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.
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.
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.
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