Samuel HAYOT
Chartered Accountant
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
A poorly drafted objectives clause can force an employer to pay the full variable bonus. Realistic, communicated objectives written in French: the 2026 rules to secure performance-based pay.
How to calculate self-financing capacity using the additive and subtractive methods, how the CAF differs from net profit, and why it drives growth funding and loan repayment.
Before you launch, your break-even point tells you the minimum turnover needed to stop losing money. Method, formula, a worked example and the break-even date, explained by our French accounting firm.
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.
France corporate income tax (IS) 2026 regime for long-term capital losses on equity participations: Copé niche (CGI Art. 219 I a quinquies), 12% QPFC recharge, non-deductible losses, 10-year carryforward, symmetric treatment, intra-group disposals and practical watchpoints.
France's property-occupancy declaration (déclaration des biens immobiliers) via the GMBI online service (Gérer mes biens immobiliers, "Manage my real estate") must reflect your position on 1 January 2026 and be submitted by 30 June 2026. Individual owners, SCI (French property-holding companies) and LMNP (non-professional furnished-rental status) landlords are all in scope. A missed or inaccurate filing carries a €150 penalty per unit under article 1770 terdecies of the French General Tax Code.
The routes for an employee buyout (direct purchase, holding buyout, worker co-op), the 500,000-euro allowance of Article 732 ter of the Tax Code, financing and the pitfalls of a successful internal transfer in 2026.
From 1 September 2026, every VAT-liable business in France, including those under the VAT exemption scheme, must be able to receive electronic invoices. Scope, timeline and concrete preparation.
An internal control process to make your monthly DSN reliable before filing: payroll reconciliation, the net-entreprises dashboard, reading CRM returns and correcting via cancel-and-replace or the next DSN.
Invoice, receipt, scanned copy: what turns a document into an enforceable accounting record under French tax rules, and how to secure the probative value of your digital supporting documents.
SASU, micro-enterprise or umbrella employment to invoice as a freelancer? Our analysis of costs, dividends, social protection and reclassification risk, with a clear 2026 decision grid.
Online property tax specialist or chartered accountant registered with the Ordre: when to consult, at what price, for which topics (LMNP, SCI, capital gains, IFI), and how to avoid tax-scheme promises in 2026.
Holding lending to subsidiary, related-party loans in France: complete 2026 guide to the maximum deductible rate (TMP), Article 212 (thin cap), Article 212 bis (ATAD interest barrier) and contemporaneous documentation.
How to move from enterprise value to the price of the shares: net debt, normalised working capital, and the two adjustment mechanisms (locked box and completion accounts). Decoding what lies behind a sale price.
France's PUMA tax — formally the Cotisation Subsidiaire Maladie (CSM, subsidiary health contribution) — catches SASU directors on minimal salaries, property investors and returning expatriates. With the PASS ceiling at €48,060 in 2026, the maximum annual liability reaches €3,123.90. Here is how to calculate, anticipate and legally reduce this charge.
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