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.
A carbon footprint is not a net cost. Properly steered, it identifies operational savings and decisive commercial arguments. Method and executive trade-offs for 2026.
Many businesses still expect France's public portal (PPF) to offer free e-invoicing. That plan was scrapped in October 2024: the PPF now only runs the central directory and the fiscal data hub.
Franchise thresholds, the switch at the increased threshold, VAT number, deduction rights: everything that changes when a micro-entrepreneur exceeds the VAT threshold, and how to anticipate it.
The real estate lens of France's 2026 Finance Act: capital gains, SCI, furnished rentals (LMNP), wealth tax and rental incentives. What actually changes for investors and the trade-offs to plan with your accountant.
Flat rate 15% or 10%, actual method, 70% rebate for fully electric cars, abolition of TVS and new CO₂ WLTP tax: everything a Paris-based director needs to arbitrate on the company car in 2026.
When a receivable becomes a true bad debt in France, what proof is needed, how VAT adjustments work and how to book the loss.
Objectives, milestones, dependencies and trade-offs: how to construct a project roadmap that supports real decisions and keeps execution aligned in 2026.
DSCR, leverage, target FCF, buyer profile, holding structure: what really decides the credit committee in 2026 France. Our method to build a bankable LBO file from term sheet to closing.
CSRD preparation is not a 600-line ESG audit. Here is the 90-day roadmap, the executive trade-offs and the pitfalls to avoid for an efficient approach in 2026.
France's 2026 tax refund follows a three-stage calendar: a 60% advance paid in January, a summer settlement after the tax notice arrives, and a potential September clawback if the advance exceeded the actual credit due.
Three exemption schemes for professional capital gains: turnover (151 septies), transfer value (238 quindecies) and operating real estate (151 septies B). 2026 thresholds and interaction rules.
CVAE is still here in 2026, with its abolition pushed to 2030. Minimum CFE base, exemptions and payment calendar: a clear status report on French local business taxes to plan your budget.
BIG 4, mid-tier, local boutiques, online firms (Dougs, Indy): compare the models, 2026 fee ranges and pick the right accounting firm for your French SME.
ADEME, Bpifrance, France 2030, Regions, Energy Savings Certificates: a French SME can finance 20 to 60 % of its green investments in 2026 — provided it knows the schemes and the calendar.
ESG reporting 2026: which companies are subject to CSRD, which ESRS standards apply, what is the accountant's rôle? Complete guide updated April 2026.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.