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.
Yes, changing your legal structure mid-year is possible: company transformation, switching from a micro-business to a company, or changing regime. Here are the three real paths, their effective dates and the pitfalls to avoid.
CaseWare or RevisAudit for the statutory auditor's working file: standards coverage, usability, complex files, integrations and price. A comparison for auditors and firms.
On 1 September 2026, all French VAT rules leave the General Tax Code (CGI) and move into the Code des impositions sur les biens et services (CIBS). A recodification on an unchanged legal basis, but with real practical consequences for your documents, software and procedures.
Since 2017 French employers may issue payslips electronically without prior consent. The law requires 50-year accessibility, an NF Z42-020-certified safe and strict GDPR compliance.
Everything you need to know about free shares (AGA) in 2026: allocation conditions, vesting period, taxation of acquisition and sale gains, employer and employee social contributions, comparison with BSPCEs, and best practices for structuring your plan.
TNS or assimilated employee: compare contribution costs, social protection and pension rights of the company director by legal form to make an informed choice.
The DUERP in 2026: mandatory from the first employee, annual update (11+ staff), 40-year retention, PAPRIPACT and the still-postponed digital filing. The employer guide.
After a loss or natural disaster: declare on time, account for the insurance indemnity (new account 7587 since 2025), handle the capital gain, business interruption and VAT. The owner's accounting and tax guide.
France's exceptional corporate tax surcharge (CEBGE) is renewed for 2026 with a revised €1.5 billion threshold. Rates of 20.6 % and 41.2 % apply to the average corporate tax paid in 2025 and 2026, with 98 % due as an advance payment by 15 December 2026. A practical guide for finance directors and tax teams of affected groups.
A Paris chartered accountant's guide to French SCPI yield funds in 2026: how they work, the five main asset types (offices, retail, healthcare, logistics, residential), average gross yields of 4-6%, entry and management fees of 8-12%, property income tax treatment, wealth tax (IFI) exposure, temporary dismemberment as a tax lever, liquidity constraints, and how to compare SCPI to direct French property ownership.
Valuing a business goes well beyond applying a market multiple. This guide covers the three main methods (asset-based, earnings multiples, DCF), the restatements that matter most, and the qualitative factors that shift the final range.
Complete guide to the French SARL tax regime 2026: corporate tax by default (15% then 25%), the income tax election under article 239 bis AB, the family SARL under article 239 bis AA, conditions, duration and filing obligations.
Before transferring your business to 2026, what diagnostics should be carried out? Finance, legal, human, commercial, tax and management.
How French split ownership works: the Article 669 CGI tax scale, lifetime vs fixed-term usufruct, IFI wealth tax, income tax, corporate tax and the SCI context — a practical guide for 2026.
France's 2025 income tax return campaign opens on April 9, 2026. Deadlines vary by department. Here's what entrepreneurs and business owners need to know.
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