Taxation
Chartered accountant and tax lawyer: who does what in France?
Chartered accountant or tax lawyer? Discover their rôles, differences, and when to use both to secure your French tax position in 2026.
Samuel HAYOT13 Jan 2026
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291 articles in this category
Chartered accountant or tax lawyer? Discover their rôles, differences, and when to use both to secure your French tax position in 2026.
When a French SARL, SAS or SA reports net equity (capitaux propres) below half of its share capital (capital social), the law triggers a mandatory procedure: an extraordinary general meeting within 4 months of account approval, a decision on dissolution or continuation, compulsory filing at the commercial court registry, and remediation before the end of the second financial year following the loss. Here is how to manage each step.
Contribution in kind of crypto-assets, valuation, contribution commissioner and accounting: points of vigilance in 2026.
Conditions, advantages, limits and rôle of the accountant: understand everything about tax integration in 2026.
Lawyers' fees in France are subject to standard 20% VAT. This 2026 guide covers the profession-specific exemption thresholds, legal aid, disbursements, fee retrocessions and when VAT becomes due.
VIES: check an intra-community VAT number, keep the proof and react if the number comes out invalid in 2026.
In 2026, the maximum deductible interest rate on a French shareholder loan account (compte courant d'associé) falls progressively from 4.55% for year-ends at 31 December 2025 to 4.34% for a 29 June 2026 close. Two cumulative conditions apply: fully paid-up share capital and a contractual rate within the cap.
Articles 151 septies, 151 septies A, 238 quindecies, 150-0 D ter and Dutreil pact: the six French tax exemptions on business sale gains in 2026, with thresholds and conditions.
A French invoice can include several VAT rates — 20%, 10%, 5.5% or 2.1% — when the lines correspond to fiscally distinct transactions. The challenge is not having multiple rates: it is knowing when allocation is mandatory, how to present it correctly, and which required wording separates a compliant document from one that will be challenged during a tax audit.
Parent-subsidiary regime, tax consolidation, Dutreil pact, 150-0 B ter contribution-sale, OBO: what a Paris-based director must arbitrate on a holding structure in 2026.
Wine producer taxation: agricultural profits, micro-BA and actual regimes, agricultural VAT and the 20% rate on wine. Key points to make informed choices.
VAT for plumbers, electricians and heating engineers: which rate (5.5%, 10% or 20%) to apply, how to justify it on the invoice, and subcontracting reverse charge.
31.4% PFU flat tax, progressive scale option with the 40% allowance, 12.8% advance and exemption, parent-subsidiary regime, withholding tax on non-residents: the full 2026 mechanism decoded by Cabinet Hayot Expertise in Paris.
Shareholder current accounts (comptes courants d'associé) in 2026: how to set the right interest rate, avoid reclassification as a hidden distribution, choose between CCA interest, dividends and salary, and handle abandonment or conversion into capital. Operational analysis from Hayot Expertise's tax team.
Is your SAS accumulating losses? The income-tax election under article 239 bis AB lets the loss flow up to the shareholders instead of being frozen at the company level. Conditions, the five-year limit and the 2026 trade-off explained by our firm.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.