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.
The cotisation foncière des entreprises (CFE) catches many LMNP landlords off guard — the first notice arrives in December, but the declaration was due months earlier. This guide explains who is liable in 2026, how the cadastral rental base is calculated, which exemptions actually apply (first year, 5,000 € threshold, classified tourist lets), how to file form 1447-C and what our firm watches in client files.
Transferring a French business in 2026 is not something you improvise. Valuation methods (EBITDA multiple, DCF, restated net assets), deal structures (LBO, OBO, Dutreil, family buy-out), and the tax treatment of professional capital gains: this guide gives owners and investors the tools to steer a sale and defend a credible price in front of a demanding buyer.
France's 2023 pension reform is suspended in 2026. Frozen legal age, generations affected, payroll and end-of-career impacts: an employer-side overview.
Coefficient, grade, point value: how to read a collective agreement salary scale, check every employee is above the contractual minimum and arbitrate between the branch minimum and the SMIC, without back-pay exposure.
A step-by-step method to record a prepaid expense: time-based proration, the entry in account 486, the reversal at opening, and a worked example with prepaid insurance and rent.
Public articles binding on third parties, or a confidential shareholders' agreement sanctioned by damages: where to place each clause when you set up with partners. Allocation grid, enforceability rule and watch points, from a chartered accountancy firm.
Sweet equity, ratchet, hurdle, accelerated vesting: management packages are systematically reviewed by investors during due diligence. French tax and social reclassification risks, article 163 bis H of the French tax code, in force since 15 February 2025, and pre-deal best practices.
Selling shares in a French company (cession de titres) means transferring the legal shell itself — including all liabilities. In 2026, the seller must navigate the 31.4% flat tax, potential 500,000 € retirement relief for retiring directors, and possible deferral via a holding. Here is how the rules work in practice.
Before hiring your first employee in France in 2026: the real budget, available aids, the decision path and the steps, by a chartered accountant. All trades.
The phrase "LMNP abolition 2026" has been circulating since the Finance Act 2024. It is inaccurate. The non-professional furnished-rental status still exists, and both the micro-BIC and the simplified real-expense regimes remain available. What changed is real and structural: depreciation deductions taken under the real-expense regime are now added back when computing the taxable capital gain on disposal. This shifts the long-term profitability equation for many landlords. Full analysis, worked figures, and the trade-offs to understand before deciding.
France's inpatriate tax regime (CGI art. 155 B) lets foreign-recruited executives exempt up to 50% of remuneration and 50% of foreign passive income for up to 8 years. Complete 2026 guide.
The base and rates of self-employed (TNS) social contributions in 2026, and the 10% rule that subjects part of EURL and SARL dividends to social contributions.
Found an error in accounts that are already closed or filed? Here is how to correct a prior-period accounting error, tell it apart from a change in accounting method, and control the impact on retained earnings and tax, without reopening a closed period.
At start-up, keep the VAT base exemption or opt for VAT to recover input VAT on your launch investments: the costed trade-off, 2026 thresholds, the opt-out procedure and the pitfalls to avoid depending on your activity.
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.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.