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.
How to calculate French statutory severance pay in 2026: the legal formula (1/4 and 1/3 of a month), reference salary, collective minimums and the tax and social regime.
How long to keep invoices, payslips, contracts and accounting records? A reference table of legal retention periods by document type, with the risks of premature destruction.
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).
Corporate tax, income tax, VAT, social contributions, CVAE: the 2026 Finance Act affects every area of business taxation. Here is the complete overview for business owners.
Location-gérance — France's business lease management arrangement — lets a business owner hand over operations to a prospective buyer before committing to a final sale. Properly structured, it tests the incoming manager, protects asset value and organises the seller's exit. Done poorly, it triggers joint liability for debts and can undermine the commercial lease. A practical guide for 2026.
Combining employment and entrepreneurship: exclusivity clause unenforceable for one year, duty of loyalty, leave or part-time for business creation. The 2026 rules to start without resigning.
The cost of an accountant for a French SCI depends first on its tax regime: an income-tax SCI (form 2072) is cheaper than a corporate-tax SCI, which requires accrual accounting and a 2065 return. Detailed ranges and cost drivers.
2026 notice periods in France: dismissal (1 or 2 months by seniority), resignation (set by the collective agreement), waivers and pay-in-lieu. The employer guide.
Wealth audit, tax wrappers, dismemberment, holding companies, IFI, SCPI, PEA, PER and life insurance: the operational method we apply with business owners to build a coherent wealth strategy — not a product list. From diagnosis to annual review checklist, with a worked example for a director aged 50 with a €1.5 million net worth.
2026 tax return: official calendar, revalued tax brackets, department deadlines and expert advice to file your 2025 income without errors.
Civil Code articles 578-624, Article 669 CGI scale, IFI under Article 968 CGI, abuse of law L64 LPF: the 10 structural drawbacks of property stripping to arbitrate before any wealth structure in Paris in 2026.
Anticipating a business transfer (60,000 sales per year in France): Dutreil agreement at 75%, retirement allowance of EUR 500,000, valuation of 4-7x EBITDA — prepare the file and the seller in advance.
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.
SASU: how much should you budget for incorporation, bookkeeping and year-end accounts in 2026? A breakdown of SASU-specific cost drivers (president's payroll, corporate tax, filing) with indicative ranges.
Cross-border worker in 2026: where they are taxed and contribute by country, the impact of remote work (40% tax and 49.9% social thresholds) and the employer's obligations.
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