291 articles in this category
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.
2026 thresholds, opt-in strategy, mandatory invoice wording, EU cross-border exemption reform and real-world arbitrage: Hayot Expertise advisory for businesses in Paris.
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.
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.
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.
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.
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.
PER, land déficit, real costs, donations, home employment: the 2026 levers to legally optimize your income tax.
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.
Transformation into a joint stock company, report, points of vigilance and risks: the 2026 guide for the transformation auditor.
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.
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.
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.
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.
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.
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