291 articles in this category
Complete guide to French corporate income tax (IS) 2026: standard rate 25%, reduced rate 15% for SMEs, quarterly installments, form 2065 filing, loss carry-forward and key tax credits (CIR).
Complete guide to France's CFE business tax 2026: tax base, minimum contribution by revenue bracket, June instalment, December settlement, and exemptions for start-ups, ZFU and ZRR zones.
Master file, local file, Form 2257-SD, CbCR: everything a French SME must produce to secure its 2026 transfer pricing position, with a checklist and decision trees.
VAT on travel expenses in France: trains, hotels, restaurants, fuel, ride-hailing. 2026 rules from BOFiP (TVA-DED-20-20) and Article 206 CGI Annex II, with worked examples.
Rates, taxable base, payment schedule, quota, non-quota allocation and the 13% balance: everything employers need to know about France's apprenticeship tax (taxe d'apprentissage) in 2026, with a practical example.
Sole traders, BNC, BIC or liberal professions: find all 2026 tax deadlines (VAT, income tax, social contributions, tax returns) in one comprehensive guide with summary tables.
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? Territoriality, deductible debt, no 75% income cap, SIPNR filing: the 2026 IFI rules that apply to you.
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.
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