Taxation
TUP: universal transfer of assets and liabilities
TUP: conditions, formalities, deadline for creditors to object and effects of dissolution without liquidation in 2026.
Samuel HAYOT29 Dec 2025
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193 articles in this category
TUP: conditions, formalities, deadline for creditors to object and effects of dissolution without liquidation in 2026.
Amortization of goodwill: tax framework, limits, accounting logic and points of vigilance before an acquisition or restructuring.
2026 French VAT exemption thresholds, invoice wording, opt-in strategy and e-invoicing implications for small businesses.
PFU in 2026 on dividends, interest and capital gains: the real cost, the progressive-scale option and the main traps for business owners and investors.
Who pays the PUMA tax in 2026? Thresholds, formula, income concerned and legal stratégies to avoid the subsidiary health contribution.
PER, land déficit, real costs, donations, home employment: the 2026 levers to legally optimize your income tax.
Free living community déclaration template to print, usage, mandatory information and documents to attach in 2026.
Transformation into a joint stock company, report, points of vigilance and risks: the 2026 guide for the transformation commissioner.
When and how do you receive a tax refund? Overpayment, tax credit, transfer, RIB and checkpoints in 2026.
France replaced the old TVS with two new taxes (TVSF) from January 2024. CO₂ component, age component, exemptions for electric vehicles, filing deadlines: the complete 2026 guide for businesses.
French statutory auditor alert procedure (procédure d'alerte) 2026: 4 legal steps under Code de commerce art. L234-1 to L234-4, director obligations, court referral and insolvency prevention.
Component depreciation is mandatory under French GAAP (PCG). Learn how to split assets, apply the right useful lives, and reduce corporate tax in 2026.
Not all expenses are deductible under French corporate income tax (IS). CGI art. 39, luxury costs, interest limitations, gifts, fines: master the 2026 rules to secure your tax return.
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