291 articles in this category
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.
73 euros including VAT, but no single threshold for everything else: how to treat customer gifts in 2026?
Legal tax planning and tax fraud are not the same thing — and in France, the boundary carries real legal consequences. In 2026, with the flat tax (PFU) raised to 31.4% and the scope of the abuse-of-law rules broadened, every business owner and company director needs to understand where the line is drawn, which legitimate tools are available, and how to document an arrangement that will withstand a tax audit. Hayot Expertise sets out the principles, the levers, and the safeguards.
The €10,000 threshold (Article 259 D of the French Tax Code), the OSS one-stop shop, IOSS for imports valued at or below €150, and the marketplace facilitator rule under Article 14 bis of Directive 2017/2455: B2C e-commerce VAT obligations towards the EU changed fundamentally in 2021 and are now fully enforced. In 2026, enforcement is intensifying. This guide covers the applicable rules, common compliance traps, and a practical methodology for getting — and staying — compliant.
IS, VAT, rémunération, dividends, assets: the tax points to watch in 2026 to manage without suffering.
Master EU VAT in France 2026: intra-community supplies and acquisitions, triangular transactions, the OSS portal, VAT recovery in other EU Member States. Complete guide.
When can an SARL distribute dividends, how are they taxed and what pitfalls should the manager avoid in 2026?
Income tax declaration 2026: opens April 9, deadlines from May 21 to June 4 by department. Full official calendar, penalties, and tips.
Luxury watches, fine wine, premium leather goods: high-end business gifts in France are subject to layered tax rules. Deductibility under Article 39 of the French General Tax Code, VAT recovery limits, URSSAF thresholds, and form 2067 obligations.
Is a DPO mandatory for your business? GDPR Article 37 sets out three specific triggers — none linked to headcount. For SMEs outside those cases, the real question is whether voluntary appointment makes operational sense. This article covers the legal thresholds, the DPO's core missions, the internal versus external versus shared comparison, applicable sanctions, and a practical decision framework for 2026.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.