Samuel HAYOT
Chartered Accountant
AI and the AI Act 2026: what changes for businesses
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.
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.
France Travail does not provide a free chartered accountant. But French public schemes — BGE workshops, ARCE capital, ACRE social-contribution exemption, NACRE zero-interest loan, ADIE microcredit — offer genuine free support for founders. This guide explains what each scheme covers, where it stops, and how to combine public and private support intelligently.
Filing deadline for the 2026 French annual tax return package (liasse fiscale): the official dates to remember by closing date, with the EDI-TDFC and EFI electronic filing rules, penalties under Article 1728 CGI and a complete reverse-planning method.
RFA (year-end rebate) from a vehicle manufacturer or supplier represents a reduction in the distributor's purchase cost. How do you structure the contract, calculate the bonus, and record it properly in accounts? Complete guidance on French accounting standards.
A checklist for reviewing payslips and the DSN before validation: ceilings, rates, exemptions, net social amount, consistency of cumulative figures. A method to limit the risk of a URSSAF adjustment before the monthly close.
Shipping, returns, marketplace fees, acquisition cost: a comfortable gross margin can hide a negative contribution per order. How to steer your online store order by order.
How to draft an internal AI policy in 2026: scope, prohibited data, human review, AI lead, GDPR and AI Act compliance. A six-step template and key watch points.
A group-level holding in Europe: how to combine the parent-subsidiary regime, Directive 2011/96/EU and genuine economic substance, without falling into the passive-holding trap sanctioned by the anti-abuse rule.
An SCI taxed under French corporation tax (IS) allows the building to be depreciated and defers partners' personal taxation. But the option is irrevocable after five years and the capital gain on resale is taxed as a professional gain with no holding-period reduction. Understanding both sides of the regime — and running the numbers before you commit — is essential for any property investor or company director using a French SCI structure.
What does a Kbis extract look like, what does it really contain and where can you get it in 2026? Useful point for leaders and creators.
Outsourcing the filing of your French tax return (liasse fiscale) in 2026: choosing a provider (chartered accountant, OGA, AGA), cost, EDI-TDFC, alignment with the ECF and internal schedule.
The 'livre de police' (vehicle registration book) is a mandatory register for all professionals who regularly buy and resell second-hand vehicles. Its absence or incompleteness exposes businesses to criminal sanctions and tax requalification (VAT on total price vs. margin). Discover the legal requirement, mandatory information, acceptable formats, and retention periods.
How to issue event-based DSN reports without error (sick leave, early return, end-of-contract FCTU), meet the five-working-day deadline and secure the employee's rights to daily allowances and unemployment benefit.
The criteria for choosing quote-and-invoicing software for a small business or tradesperson: 2026-2027 e-invoicing compliance, quote and job features, payment collection, accounting integration.
Staffing rate, project margin, day rate: the concrete indicators to manage an agency or consulting firm that sells time, without mistaking activity for profitability.
A death involving assets in France and abroad triggers several tax regimes. Territoriality (art. 750 ter CGI), treaties, EU Regulation 650/2012 and tax credits: what actually applies in 2026.
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