Samuel HAYOT
Chartered Accountant
DSN 2027 filing deadlines month by month, on the 5th or the 15th: six moved deadlines including Tuesday 18 May (Whit Monday), quarterly payment, event reports, late-filing penalties and January 2027 changes (NAF 2025, P27V01 standard).
End of OPCO subrogation, career development interviews, new standard lease, usury thresholds, property tax and the 2027 budget bill: what is actually in force on 1 October 2026 and what to do before the end of October.
Pay or dividends with a 31.4% flat tax, PER up to €37,680, reduced corporate tax rate, investment, provisions, donations, holding company tax: 12 decisions to take before 31 December 2026, with their ceilings.
Dividends, box 2CK, the scale option, actual expenses, rental income: how to spot an error on your 2026 French tax notice, correct it online until 30 November 2026 or file a claim before 31 December 2028.
Manager, SAS chairman or self-employed: how to adjust French withholding tax in 2026, the more-than-5% gap condition, the article 1729 G surcharge and the rules for deferring instalments.
Directive (EU) 2026/470, "stop the clock", thresholds of 1,000 employees and €450 million, French transposition due by 19 March 2027: who remains subject to the CSRD and what to do if your company falls out of scope.
Law No. 2026-403 of 26 May 2026: what already applies to small businesses (commercial leases, insurance, banking, business sales), what awaits a decree and what the Constitutional Council struck down on 21 May 2026.
Kbis in hand, the work is not over: releasing the capital, tax and VAT regime, insurance, beneficial owners, an approved e-invoicing platform and the first hire. The dated checklist for your first 30 days.
Plain resignation, career-change resignation, negotiated termination or business-creation leave: conditions, timelines and unemployment benefit (ARE) compared, including the 15-month cap on negotiated terminations since 1 September 2026.
SAS chairman, majority manager or self-employed: what actually protects you if you lose your business in France in 2026. The ATI (€600 to €800 a month for 182 days), a dual employment contract, GSC insurance and premium deductibility.
Setting up a second company in France when you already run one: subsidiary, sister company or top holding. Tax consolidation at 95%, parent-subsidiary regime, group-level reduced corporate tax test, flows and pay.
SELAS or SELARL for a regulated liberal profession in France: manager's social security status, dividends and the 10% threshold, BNC taxation of partners, opening the capital and an illustrative simulation.
Launching an online store in France in 2026: which status fits your margin, the €85,000 VAT exemption, the €10,000 EU threshold and OSS, legal notices, terms of sale, withdrawal right, mediator and Stripe or PayPal receipts.
Company name, trade name, shop sign, trademark, domain name: what each sign means in France, where it is recorded, how to check availability, protect it with the INPI and change it without disputes.
Side activity as a micro-entrepreneur, part-time for business creation for 3 years renewable once, leave to start a business, mutual termination made permanent in 2026: the routes open to French public employees and the structure for each.
Starting a business as a student in France in 2026: the student-entrepreneur status (SNEE, PEPITE, D2E), micro-enterprise or company, effects on the grant, the parents' tax household, the Caf, and aid such as the ACRE.
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