Samuel HAYOT
Chartered Accountant
Pre-sale dividend, cash left in the price, or a holding-company contribution: the fate of excess cash is decided before the letter of intent, and the gap runs into tens of thousands of euros. A French chartered accountant's method.
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.
13th month and annual bonuses: how to calculate the amount, handle pro rata for arrivals and departures, and secure social and tax treatment in payroll.
Journal, general ledger, inventory book: which accounting books are truly mandatory in France in 2026, how they connect, their evidential value and how long to keep them.
Should you set up a holding company on day one rather than waiting? Parent-subsidiary regime, dividend upstreaming, the cost of a two-tier structure and the trade-off with contribution-and-sale: our accountant's view.
Transmission, joint management, IR or IS, donation of shares: what are the real tax advantages of an SCI in 2026?
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