269 articles in this category
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.
In a French SAS, SASU or SARL, appointing a commissaire aux apports (contributions auditor) is the default rule whenever in-kind contributions are made. Exemption is possible under two strict cumulative conditions. Founders who skip the appointment without meeting those conditions face joint and several liability to third parties for five years.
Bail professionnel or bail commercial: the 3-6-9 term, renewal rights, ILC/ILAT indexation, the VAT option and how rent is treated in your accounts. A full comparison to choose and secure your French business premises in 2026.
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