269 articles in this category
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.
French art. 150-0 B ter CGI roll-over relief: cumulative conditions, 5-year holding commitment, 60% reinvestment, triggering events, 2074-I filing. Analysis by Cabinet Hayot Expertise, Paris.
Legally impossible. Closing a French company involves dissolution, liquidation, tax filings and deregistration. Here is the full 2026 procedure.
The TVS no longer exists under this name, but the calculation logic remains via two taxes. Here's how to think in 2026.
All formulas to convert between prices excluding VAT and including VAT, the four French VAT rates for 2026 (20%, 10%, 5.5%, 2.1%) and sector-specific examples.
Management fees charged by a French holding company to its subsidiaries must meet strict conditions for tax deductibility. Definition, legal framework, required agreement content and audit red flags for 2026.
France's 2026 social security law raised capital income levies to 18.6% and the flat tax (PFU) to 31.4%. This guide compares the five main French tax wrappers with three case profiles.
Who must be declared as a beneficial owner, when to update the register and what penalties companies face in 2026: criminal sanctions and automatic RCS strike-off explained.
Results, reserves, previous losses, legal réservé: how to calculate the distributable profit before any distribution in 2026.
Before closing your financial year, a structured review legally adjusts taxable profit under French law. Provisions, accruals, depreciation: the 2026 vehicle allowance table and a full worked example.
What to do if you lose more than half of the share capital in 2026? Deadlines, formalities and risks to anticipate.
Car, two-wheeler, actual expenses and reimbursements: how to use the 2026 mileage scale without application errors.
What taxes does a company pay in France in 2026, when are they due, and what thresholds apply? Corporation tax, VAT, CFE, CVAE and instalments, with a worked IS example and a tax calendar.
When to pay IS installments in 2026, how to calculate them and how to avoid cash flow or timing errors?
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