293 articles in this category
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.
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.
Who appoints the transformation auditor, what the report must contain, the filing deadlines, and what it does not cover.
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.
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