291 articles in this category
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 reinvestment of the sale proceeds. How to tell them apart.
When to apply reduced VAT (5.5% for energy work, 10% for general improvement) on residential renovation in France, the client certification required and the errors that trigger VAT assessments.
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.
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.
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.
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.
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.
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.
Capital increase with DPS withdrawal in France: AGM procedure, statutory auditor report, issuance price rules and minority shareholder rights under French corporate law.
Cabinet Hayot Expertise in Paris explains DGCCRF 2026 controls on dropshipping and e-commerce: price transparency, mentions, real delays, fake scarcity. Administrative fines up to EUR 75,000, EUR 750,000 for an online misleading practice.
Energy consumption control, process efficiency, peak management, energy tax optimisation and margin protection: how to reduce energy costs sustainably in 2026.
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.
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.
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.
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.
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