Taxation
Finance Act 2026: what business leaders need to know
Tax, holdings, cash registers, tips and investment rules: the useful points from the 2026 Finance Act for leaders.
Samuel HAYOT05 Feb 2026
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269 articles in this category
Tax, holdings, cash registers, tips and investment rules: the useful points from the 2026 Finance Act for leaders.
Breach of trust (abus de confiance) under French criminal law: legal definition, applicable penalties, limitation period, evidence to secure and practical steps before filing a complaint with the police or the public prosecutor.
Eligibility conditions, 5% add-back, 95% exemption and pitfalls to avoid: the complete 2026 guide to the French parent-subsidiary régime for executives and groups.
Personal data, cookies, GDPR rights and mandatory notices: what should a confidentiality policy contain in 2026?
Box 1GB on the French income tax return (form 2042) concentrates Article 62 CGI income for SARL majority managers and sole shareholders of EURL subject to income tax. The 10% professional expenses allowance, deductible SSI contributions, the difference between box 1AJ (salaries) and box 2DC (dividends): a structured analysis from the firm to ensure nothing is mis-declared.
BODACC, Infogreffe, Pappers, safeguard, receivership, judicial liquidation, ad hoc mandate, conciliation, French Commercial Code articles L611 to L644: the full 2026 method to verify a company's status, by Cabinet Hayot Expertise in Paris.
Legal AI reduces the burden of regulatory monitoring and speeds up contract analysis. Without governance, it exposes the business to hallucinations, data leaks and compliance gaps. A practical 2026 guide.
Maximum déductible rate, agreement, conditions and risks: how to treat partner current account interest in 2026.
Légifrance, BOFiP, BODACC and Entreprendre Service-Public: how to build a practical, reliable official monitoring setup for business managers and professionals in France.
Paying interim dividends in France requires interim accounts certified by a statutory auditor showing distributable profit. This 2026 guide covers the conditions, the distributable-profit test and the 31.4% flat tax.
Commercial discount, BNC deduction, actual costs, fuel scale and vehicle taxes: how to think in 2026.
General terms and conditions, essential clauses, B2B communication and coordination with the contract: the points to be secured in 2026.
T&Cs, confidentiality policy, corporate documents, internal procedures: which legal documents to standardize in 2026.
French VAT reverse charge (autoliquidation de la TVA) does not eliminate the tax — it shifts who declares it. In 2026 the mechanism is mandatory for imports, certain construction subcontracting, intra-EU goods acquisitions and cross-border B2B services. This Hayot Expertise guide explains who is affected, how to complete the CA3 declaration without errors, which accounting entries to produce and what risks arise from misclassification.
New format based on SIREN, customs operation, Soprano platform... What French SMEs need to know about EORI in 2026.
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