193 articles in this category
Sweet equity, ratchet, hurdle, accelerated vesting: management packages are systematically reviewed by investors during due diligence. French tax and social reclassification risks, 2021-2024 Conseil d'État case law and pre-deal best practices.
The personal holding remains the most efficient wealth tool for French executives in 2026. Parent-subsidiary regime, contribution-and-sale (150-0 B ter), OBO, abuse of law: practical analysis of levers and limits.
Who must file the EMEBI and the VAT summary statement in 2026, on what dates, with what data, and how to make your intra-EU flows more reliable.
The tax ruling makes it possible to obtain a position from the administration on a factual situation. Deadlines, procedure, enforceability and use cases in 2026.
France's inpatriate tax regime (CGI article 155 B) allows foreign-recruited executives and managers to benefit from income tax exemptions of up to 50% for 8 years. Complete 2026 guide.
The margin scheme allows French VAT to be applied only on the difference between selling price and purchase price of second-hand goods. Conditions, calculation, reporting obligations and risks in 2026.
Parent-subsidiary regime, French tax consolidation, ATAD, withholding taxes: how to structure a French holdco with an EU subsidiary to scale cleanly in 2026.
Selling on Amazon from France triggers specific VAT rules depending on fulfilment model (FBM, FBA, Pan-EU), product nature and storage country. A 2026 chartered accountant guide on Amazon VAT, margin scheme and reconciliation.
French CVAE has not disappeared in 2026. Rates, CET cap, cash impact and budgeting points for SMEs and finance teams.
Complete guide to France's CFE business tax 2026: tax base, minimum contribution by revenue bracket, June instalment, December settlement, and exemptions for start-ups, ZFU and ZRR zones.
Complete guide to French corporate income tax (IS) 2026: standard rate 25%, reduced rate 15% for SMEs, quarterly installments, form 2065 filing, loss carry-forward and key tax credits (CIR).
Complete guide to import customs duties in France 2026: TARIC codes, CIF customs value, VAT autoliquidation since 2022, EORI number, DELTA clearance procedures, incoterms and duty suspension regimes.
Complete guide to the French taxe sur les salaires 2026: who is liable (non-VAT employers), progressive rates (4.25%, 8.50%, 13.60%), annual allowance, form 2502 and exemptions for associations.
Complete guide to the French SARL tax regime 2026: IS by default or IR option, majority manager TNS status vs minority manager employee-equivalent, remuneration deductibility, dividends and PFU.
Everything you need to know about free shares (AGA) in 2026: allocation conditions, vesting period, taxation of acquisition and sale gains, employer and employee social contributions, comparison with BSPCEs, and best practices for structuring your plan.
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