Taxation
IS installments: calendar and calculation 2026
When to pay IS installments in 2026, how to calculate them and how to avoid cash flow or timing errors?
Samuel HAYOT20 Mar 2026
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293 articles in this category
When to pay IS installments in 2026, how to calculate them and how to avoid cash flow or timing errors?
If you have received an offer labelled "portage entrepreneurial", this is what you need to know before signing: the term has no legal definition in French law. It is a commercial label covering several distinct structures — cooperatives, CAPE-based incubators, and unregulated hosting arrangements — none of which should be confused with the regulated umbrella employment framework known as portage salarial.
Dividends, interest, capital gains: how to read social contributions on capital income in 2026?
Distributing dividends in France in 2026: three legal conditions, a precise AGM calendar, and a revised 31.4% flat tax (PFU, LFSS 2026). Taxation by beneficiary, forms 2777-SD and IFU 2561, evidence to retain.
The SAS (société par actions simplifiée, or simplified joint-stock company) is France's most commonly chosen corporate form at incorporation. Its strength lies in statutory freedom — and so does its risk. A practical overview for founders and investors in 2026.
How to calculate the French merger premium, which account records it, how it differs from the merger bonus and mali, and what the BOFiP says when it is distributed.
Verification notice, accounting examination, FEC, deadlines and responses: how to prepare and manage a business tax audit in 2026?
Since the February 2022 reform, the EI (sole trader structure) automatically protects personal assets. The gap with the EURL (single-member LLC) has narrowed — but the two structures still differ significantly on tax, the micro-enterprise scheme, running costs, and future capital-opening. Here is how to decide.
In 2026, the PEA-PME has changed: social levies raised to 18.6% (LFSS 2026), PFU flat tax at 31.4%, and a combined PEA + PEA-PME ceiling rule that is commonly misunderstood.
Interest capped at 4.55%, debit balance prohibited in SARL/SAS, written agreement required: the key rules governing a shareholder current account in France in 2026.
SELARL and BNC in 2026: what revenues fall under the BNC, what revenues fall under the social mandate and what practical impacts?
An expert formula for creating your business in 2026: when support becomes profitable on the choice of status, taxation and formalities.
Converting a shareholder loan (compte courant d'associé) into share capital strengthens equity without any cash movement. This guide covers the debt set-off mechanism, the Extraordinary General Meeting procedure, articles amendment, fixed registration duties (€375 or €500), balance sheet impact and the arbitrage between conversion, cash contribution and loan waiver — updated 25 May 2026 by Hayot Expertise.
What are the real advantages and disadvantages of a holding company in 2026? Taxation, governance, costs and structuring errors.
A de facto partnership (société de fait) is not a legal form anyone chooses — it is a qualification imposed by a court or the tax authorities when several people have acted like business partners without any formal structure. Unlimited joint liability, income-tax reassessment and URSSAF reclassification are the principal consequences. Here is what our practice sees in real files and how to avoid the trap.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.