291 articles in this category
Sweet equity, ratchet, hurdle, accelerated vesting: management packages are systematically reviewed by investors during due diligence. French tax and social reclassification risks, article 163 bis H of the French tax code, in force since 15 February 2025, and pre-deal best practices.
France's inpatriate tax regime (CGI art. 155 B) lets foreign-recruited executives exempt up to 50% of remuneration and 50% of foreign passive income for up to 8 years. Complete 2026 guide.
The margin scheme allows French VAT to be applied only on the difference between selling price and purchase price of second-hand goods. Conditions, calculation, reporting obligations and risks in 2026.
The tax ruling makes it possible to obtain a position from the administration on a factual situation. Deadlines, procedure, enforceability and use cases in 2026.
Who must file the EMEBI and the VAT summary statement in 2026, on what dates, with what data, and how to make your intra-EU flows more reliable.
Parent-subsidiary regime, French tax consolidation, ATAD, withholding taxes: how to structure a French holdco with an EU subsidiary to scale cleanly in 2026.
Restaurant VAT in France 2026: 10%, 20%, 5.5% rates by sales mode, NF525 certified POS obligation, e-reporting from September 1, 2026.
Selling on Amazon from France triggers specific VAT rules depending on fulfilment model (FBM, FBA, Pan-EU), product nature and storage country. A 2026 chartered accountant guide on Amazon VAT, margin scheme and reconciliation.
French CVAE has not been abolished in 2026. Law 2025-127 of 14 February 2025 postponed the phase-out to 2030. Maximum rate stays at 0.28% in 2026-2027.
France's payroll tax targets VAT-exempt employers: non-profits, healthcare professionals and banks. The 2026 scale, the EUR 24,256 allowance for associations, the exemption threshold and form 2502 filing, explained.
A practical guide to France's Madelin law for self-employed professionals (TNS): who qualifies, deductible ceilings updated for 2026 (PASS = €48,060), and how Madelin compares to the PER retirement savings plan.
Form 2035-SD BNC 2026: who is concerned, boxes to fill in, deductible expenses, deadlines and errors to avoid. The complete expert guide for liberal professions in controlled declaration.
Everything you need to know about free shares (AGA) in 2026: allocation conditions, vesting period, taxation of acquisition and sale gains, employer and employee social contributions, comparison with BSPCEs, and best practices for structuring your plan.
Complete guide to the French SARL tax regime 2026: corporate tax by default (15% then 25%), the income tax election under article 239 bis AB, the family SARL under article 239 bis AA, conditions, duration and filing obligations.
Complete guide to import customs duties in France 2026: TARIC codes, CIF customs value, VAT autoliquidation since 2022, EORI number, DELTA clearance procedures, incoterms and duty suspension regimes.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.