Taxation
Optimization of income tax 2026
PER, land déficit, real costs, donations, home employment: the 2026 levers to legally optimize your income tax.
Samuel HAYOT18 Sep 2025
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269 articles in this category
PER, land déficit, real costs, donations, home employment: the 2026 levers to legally optimize your income tax.
Importing into France from outside the EU in 2026: EORI number, TARIC integrated tariff, reverse-charge import VAT, incoterms 2020 and CBAM — an operational guide for SMEs and e-commerce operators, sourced from douane.gouv.fr and impots.gouv.fr.
Transformation into a joint stock company, report, points of vigilance and risks: the 2026 guide for the transformation commissioner.
Default 20% VAT, legal aid exemption (Article 261, 8°-3 FTC), disbursements outside the tax base (267 II 2° FTC), CARPA, invoice mandatory mentions and e-invoicing rollout to 1 September 2027: the operating playbook for VAT and invoicing in a French law firm in 2026, by Cabinet Hayot Expertise in Paris.
Cohabitation, PACS, marriage: no single CERFA form exists, but the tax and patrimonial effects are tangible. 2026 affidavit template, documents, requesting bodies — Cabinet Hayot Expertise analysis in Paris.
Default BNC, micro-BNC vs full 2035 declaration, switching to corporate tax via SELARL/SELAS, fiscally transparent AARPI, the new SPE created by Ordinance 2023-77, capital-gains on practice sale, Madelin retirement caps: the 2026 tax map of a Paris-based private practitioner, by Cabinet Hayot Expertise in Paris.
Article 261-4° 1° CGI exemption, aesthetic acts subject to 20 %, deduction prorata, €37,500 base franchise, SCM under Article 261 B, mandatory invoice mentions under Article 289, 2026-2027 e-invoicing calendar: VAT and invoicing for the private doctor in Paris, decoded by Cabinet Hayot Expertise.
Whether you are waiting for a PAS withholding adjustment after your annual income tax declaration or managing an excess CIR credit for your SME, French tax refunds vary widely in mechanism, form requirements and timing. This guide covers every main scenario — individuals, R&D credits, VAT surpluses and corporation tax — with the figures, legal references and practice insights you need to plan correctly.
France replaced the old TVS with two new taxes (TVSF) from January 2024. Marginal CO₂ component, atmospheric pollutants (Crit'Air) component, exemptions for electric vehicles, filing deadlines: the complete 2026 guide for businesses.
BNC or SELARL, micro-BNC or actual regime, sector 1/2/3, switch to corporate tax, capital gains on practice sale: the full tax trade-off for a private doctor in Paris in 2026, by Cabinet Hayot Expertise.
How to combine Sqalie and a French chartered accountant to measure real net margin by channel (Shopify, Amazon, marketplaces), automate three-way reconciliation (order/PSP/bank), manage deferred chargebacks and produce country-by-country OSS/IOSS VAT reporting — with a worked example on a EUR1m multi-channel e-commerce business.
The French statutory auditor alert procedure (procédure d'alerte) is a 4-step legal mechanism under articles L234-1 to L234-4 of the Code de commerce, triggered when going concern is threatened. This guide covers each step, the 15-day deadlines, the 2021 reform, the 6-month resumption window, and what directors must do — and risk — at every stage.
Not all expenses are deductible under French corporate tax (IS) in 2026. CGI art. 39 four conditions, CO₂-based vehicle depreciation caps, CCA interest rate (4.55%), ATAD rule, client gifts (€73 limit): master the rules to protect your tax return.
France's tax compliance review (ECF) has an accredited provider check ten sensitive tax points before any audit. A report is filed with the tax authority and the good-faith director is protected. What the ECF covers.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.