261 articles in this category
Actual professional expenses or flat-rate 10% allowance? Understand the 2026 rules, calculate the most advantageous option and avoid tax pitfalls for employees and business owners.
Non-resident owning property in France? Discover the 2026 IFI rules: threshold, calculation, tax brackets, filing process and legal optimization strategies.
Which expenses qualify for France's CIR research tax credit in 2026? The full breakdown: qualifying categories, rates, documentation requirements, the most common audit disallowances, and how to combine the CIR with other French innovation incentives.
How to ask a tax question online in France in 2026: difference between general ruling, specific ruling and the impots.gouv.fr secure pro mailbox, statutory deadlines and request template.
France's ECF explained for foreign-owned companies: the 10 mandatory audit points, the good-faith presumption under art. L. 80 B 9° LPF, cost, and who needs it in 2026.
French tax IDs in 2026: tell apart NIF, SIREN, SIRET and intra-EU VAT number, check VIES and avoid e-invoicing rejections under the Plateforme Agréée regime.
French corporate tax audit (CFE) 2026: LPF procedures, taxpayer charter, reassessment deadlines and how to prepare with a Paris chartered accountant.
2026 French tax calendar for companies: VAT (CA3, CA12), corporate tax instalments (March 15, June 15, September 15, December 15), local business tax (CFE) on December 15, payroll tax and apprenticeship tax.
Filing deadline for the 2026 French annual tax return package (liasse fiscale): the official dates to remember by closing date, with the EDI-TDFC and EFI electronic filing rules, penalties under Article 1728 CGI and a complete reverse-planning method.
Outsourcing the filing of your French tax return (liasse fiscale) in 2026: choosing a provider (chartered accountant, OGA, AGA), cost, EDI-TDFC, alignment with the ECF and internal schedule.
What are the 2026 deadlines for submitting the 2065, 2031 or 2072 tax return? Practical guide based on the official tax calendar.
Import, non-established supplier, construction subcontracting: how does VAT reverse charge work in 2026?
Audit notice, audited taxpayer charter, FEC, right to make mistakes: how to manage a tax audit in 2026?
VAT, tax return, IS balance, installments: how to follow the correct 2026 calendar without mixing up the deadlines?
When and how to distribute dividends in 2026? Legal conditions, taxation, calendar and arbitrations for managers and partners.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.