Read the article: Portage entrepreneurial: what this French commercial term really conceals (and how to choose)Taxation
Portage entrepreneurial: what this French commercial term really conceals (and how to choose)
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.
Read the article: Social contributions on capital incomeTaxation
Social contributions on capital income
Dividends, interest, capital gains: how to read social contributions on capital income in 2026?
Read the article: Dividend distribution in France: rules, timing and evidence (2026)Taxation
Dividend distribution in France: rules, timing and evidence (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.
Read the article: SAS in France: definition, advantages and limits in 2026Taxation
SAS in France: definition, advantages and limits in 2026
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.
Read the article: Merger premium: definition, taxation and vigilanceTaxation
Merger premium: definition, taxation and vigilance
How does the merger premium work in 2026? Accounting definition, tax régime and errors to avoid during a merger-absorption.
Read the article: Corporate tax audit: 2026 methodTaxation
Corporate tax audit: 2026 method
Verification notice, accounting examination, FEC, deadlines and responses: how to prepare and manage a business tax audit in 2026?
Read the article: EI or EURL: what to choose in 2026?Taxation
EI or EURL: what to choose 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.
Read the article: PEA-PME (French SME equity plan): 2026 taxationTaxation
PEA-PME (French SME equity plan): 2026 taxation
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.
Read the article: SELARL BNC reform: what to remember in 2026Taxation
SELARL BNC reform: what to remember in 2026
SELARL and BNC in 2026: what revenues fall under the BNC, what revenues fall under the social mandate and what practical impacts?
Read the article: Business creation: why choose an expert formulaTaxation
Business creation: why choose an expert formula
An expert formula for creating your business in 2026: when support becomes profitable on the choice of status, taxation and formalities.
Read the article: Holding: advantages and disadvantages in 2026Taxation
Holding: advantages and disadvantages in 2026
What are the real advantages and disadvantages of a holding company in 2026? Taxation, governance, costs and structuring errors.
Read the article: Capital Increase by Conversion of Shareholder Loan: Mechanism, Formalities and Tax Treatment (France 2026)Taxation
Capital Increase by Conversion of Shareholder Loan: Mechanism, Formalities and Tax Treatment (France 2026)
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.
Read the article: Creating a Holding to Acquire a Target: The 150-0 B ter Case StudyTaxation
Creating a Holding to Acquire a Target: The 150-0 B ter Case Study
Defer French capital-gains tax via article 150-0 B ter: worked case study (EUR 1M sale, 60% reinvestment rule) plus acquisition debt and tax consolidation structure. What our firm verifies before any holding transaction.
Read the article: De Facto Partnerships in France 2026: Joint Liability, Tax Risks and URSSAFTaxation
De Facto Partnerships in France 2026: Joint Liability, Tax Risks and URSSAF
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.
Read the article: European companies register scam: how to spot fake incorporation lettersTaxation
European companies register scam: how to spot fake incorporation letters
A "European Companies Register" letter lands on your desk: mandatory formality, misleading commercial offer or criminal fraud? Five red flags, France's real official registers, and the exact steps to follow if you have already paid.