293 articles in this category
Defer French capital-gains tax via article 150-0 B ter: worked case study (EUR 1M sale, 70% reinvestment rule since 21 February 2026) plus acquisition debt and tax consolidation structure. What our firm verifies before any holding transaction.
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.
How much does a holding company really cost in 2026? Real budget line by line, online platform vs chartered accountant firm, and where the hidden surcharge actually sits.
What is the real advantage of a holding company in 2026? The 5 most concrete benefits, and the conditions for them to really work.
PER, life insurance, PEA, donation, real estate: the legal tax optimization levers to know in 2026 for an individual in France.
Creating a holding company in 2026: what is it for, what form to choose, what steps to follow and what pitfalls to avoid?
The Livret P advertises a 4% gross rate, but what is left after French taxation and inflation? An independent accountant's analysis of net real return, capital risks, and how this product compares to state-guaranteed alternatives.
Cash contribution, contribution in kind, issue premium, dilution and shareholders' agreement: the complete capital increase procedure for a French SAS, updated 12 May 2026.
Threshold of 30,000 euros, half of the capital, liability over 5 years and practical cases: update 2026 on the commissioner for contributions to SAS and SARL.
2026 thresholds, 34% reduction, option for controlled déclaration and practical obligations: the complete guide to the special BNC régime.
Which form do French liberal professionals need for their BNC (non-commercial income) return? Compare micro-BNC and controlled declaration, see a worked example at 70,000 € revenue, and understand the 2035-SD filing deadline and VAT thresholds for 2026.
Opposition of creditors, equality between partners, repayment of contributions and taxation: what must be controlled before a capital reduction not motivated by losses.
One-month deadline, maximum duration, tax and social consequences, takeover or dissolution: the 2026 guide to putting a company on hiatus.
Declining-balance depreciation front-loads tax deductions on new qualifying assets. Coefficients, the switch-to-straight-line table, eligible and excluded assets, regulatory depreciation and the cash-flow trade-off: a worked 2026 guide by Hayot Expertise.
Account 6351, advance payments, form 1329-DEF and phased abolition: the complete guide to CVAE accounting treatment in France in 2026.
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