Taxation
Shareholder current account in 2026
Funding, repayment, interest, documentation and legal limits: how shareholder current accounts work in 2026.
Samuel HAYOT21 Jan 2026
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193 articles in this category
Funding, repayment, interest, documentation and legal limits: how shareholder current accounts work in 2026.
French shareholders' current accounts (CCA): deductible interest rate cap under CGI art. 39-1-3°, requalification risks, mandatory formalities and 2026 best practices.
A practical guide to the main French tax exemptions on business sale gains in 2026, including Articles 151 septies and 238 quindecies.
Everything you need to know about the holding company in 2026: creation, mother-daughter regime, tax integration, real estate holding company. Chartered accountant guide.
How to optimize your remuneration in a company? Comparison of dividends vs salary in 2026, calculations, taxation, social charges.
Can one invoice include several VAT rates? Yes, under the right conditions. Line allocation, wording and mistakes to avoid in 2026.
Associate current account: advances, reimbursement, deductible interest and tax risks. Everything the leader must master in 2026.
PFU, progressive scale, social security contributions and indirect effects: how are dividends taxed in 2026?
18 mandatory fields, compliance testing, DGFiP tool and tax audit rights: the complete guide to the French FEC accounting file in 2026.
Individual PER, Madelin regime, deduction ceilings: everything the manager needs to know to reduce his IR and prepare for retirement in 2026.
VAT, tax return, additional taxes, DSN and controls: the practical 2026 memo to know which déclarations your company really needs to follow.
Rates, declarations, deductions, basic franchise: control VAT for your SME in 2026 and avoid costly mistakes.
Find out how to terminate an accountant assignment at your own initiative. Follow our detailed steps and use our letter template for an effective breakup. Contact Hayot Expertise for support
The practical corporate tax levers that matter in 2026: VAT, corporate tax, executive rémunération, tax credits and structure.
2026-2027 calendar, targeted operations, differences between e-reporting and e-invoicing and priority preparation points.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.