193 articles in this category
Form 2035-SD BNC 2026: who is concerned, boxes to fill in, deductible expenses, deadlines and errors to avoid. The complete expert guide for liberal professions in controlled declaration.
A practical guide to France's Madelin law for self-employed professionals (TNS): who qualifies, deductible ceilings updated for 2026 (PASS = €47,100), and how Madelin compares to the PER retirement savings plan.
Master file, local file, Form 2257-SD, CbCR: everything a French SME must produce to secure its 2026 transfer pricing position, with a checklist and decision trees.
Actual professional expenses or flat-rate 10% allowance? Understand the 2026 rules, calculate the most advantageous option and avoid tax pitfalls for employees and business owners.
Sole traders, BNC, BIC or liberal professions: find all 2026 tax deadlines (VAT, income tax, social contributions, tax returns) in one comprehensive guide with summary tables.
Rates, taxable base, payment schedule, quota, non-quota allocation and the 13% balance: everything employers need to know about France's apprenticeship tax (taxe d'apprentissage) in 2026, with a practical example.
VAT on travel expenses in France: trains, hotels, restaurants, fuel, ride-hailing. 2026 rules from BOFiP (TVA-DED-20-20) and Article 206 CGI Annex II, with worked examples.
Non-résident owning property in France? Discover the 2026 IFI rules: threshold, calculation, tax brackets, filing process and legal optimization stratégies.
Which expenses qualify for France's CIR research tax credit in 2026? The full breakdown: qualifying categories, rates, documentation requirements, the most common audit disallowances, and how to combine the CIR with other French innovation incentives.
What are the 2026 deadlines for submitting the 2065, 2031 or 2072 tax return? Practical guide based on the official tax calendar.
Outsourcing the submission of your tax return in 2026 allows you to secure your deadlines, your annexes and your tax results.
Deadline for submitting the 2026 tax package: the official deadlines to know according to your closing date.
Calendar of 2026 tax deadlines for businesses: VAT, IS, CVAE, CFE, DSN and tax package.
Tax CF: how to prepare for a tax audit, secure your rights and limit adjustments in 2026.
VAT group in 2026: conditions, option, effects on invoices, deduction and governance of French groups.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.