Samuel HAYOT
Chartered Accountant
Can we obtain a free consultation from the chamber of notaries? What really exists in 2026 and how to use it well.
France's tax compliance review (ECF) has an accredited provider check ten sensitive tax points before any audit. A report is filed with the tax authority and the good-faith director is protected. What the ECF covers.
In 2026, acquisition costs for a second-hand French garage range from 7% to 9% of the purchase price depending on the amount and the department. This article breaks down every cost component — transfer taxes, degressive notarial emoluments, disbursements — with worked simulations for €20,000, €40,000 and €60,000 garages, and analyses the tax consequences of subsequent rental income.
The 2026 tax and payroll calendar designed for company directors: corporate tax, VAT, CFE, the annual tax package, payroll and personal income tax, with our reading of the trade-offs and the cash-flow pitfalls to anticipate all year.
Seasonal activity, peaks and troughs: annualising working time smooths payroll and pays overtime only at period end. Required agreement, 1,607-hour threshold, pro rata reconciliation for arrivals and departures: our method to secure the scheme without an audit risk.
How to account for an investment grant in account 131, spread it through account 777, and elect tax spreading under article 42 septies of the French Tax Code: step-by-step method, special cases and FAQ.
Image, market, Paris CFE at 16.52%: why register your registered office in the capital, and the pitfalls of a prestige address disconnected from real activity. Our accountant's view.
In LMNP (non-professional furnished rental), a SIRET business registration number is mandatory from day one, regardless of the tax regime. Registration is completed via the INPI single-entry portal within 15 days of the first rental. Here is the step-by-step procedure, the documents required and the risks of late registration.
Buying out an operating shareholder — a disagreeing co-founder, a retiring director, an exiting manager-shareholder — is not an asset deal. Here is the methodical, defensible pricing framework, fiscally optimised and financially sustainable for the company.
From love money to Series A: understanding the stages, French market median valuations for 2026, the term sheet clauses that truly matter, and the mistakes that cost founders cap table percentage.
An office, a local team or a dependent agent can create a permanent establishment in France and make a foreign company taxable there. The warning signs for SaaS founders, freelancers and international groups.
France's electronic invoicing reform rolls out in stages by company size: reception from 1 September 2026 for everyone, issuance from 1 September 2026 for large companies and ETIs, then from 1 September 2027 for SMEs and micro-enterprises. Here is the full timeline and our watch points.
The 2026 annual social security ceiling reaches 48,060 euros. Beyond the figure, it drives Agirc-Arrco brackets, contribution reliefs, the PER deduction cap and social thresholds. Our reading of where payroll setup errors cost the most.
Fixed asset or expense: the underlying rule, the 500 euro net tax tolerance, its limits for first-time fit-out and modular furniture, with decision tables.
Registry fees, beneficial owners, legal notice, support: the real budget for setting up a French company in 2026, line by line, beyond the headline 0 € offers. Clear ranges by structure (SAS, SASU, SARL, EURL) and by scenario.
Before signing a letter of intent (LOI) to acquire a French SME, twenty financial checks must be completed: adjusted EBITDA, normalised working capital, net debt, off-balance-sheet commitments, latent tax exposure, customer concentration. A French CPA's playbook with actionable checklist and 2026 watchpoints.
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