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.
How to find the right collective agreement (IDCC), understand the hierarchy of norms, comply with posting obligations and apply branch minimum pay scales.
Micro-BIC or actual-expenses regime: the right choice depends on your real figures, not on perceived simplicity. Learn how to compare the flat-rate allowance, deductible costs, depreciation and 2026-2028 thresholds before committing to a regime.
A financing plan (plan de financement) maps permanent uses of funds — fixed assets, working capital, loan repayments — against durable funding sources: share capital, bank loans, self-financing capacity (CAF), and investment grants. Properly constructed, it reassures lenders and reveals cash weaknesses before money is committed. Here is the method, the common mistakes, and a complete worked example.
Property tax (owner), CFE (occupant): understand who pays what on business premises, tenant refactoring and impact on your business costs. Pitfalls to avoid.
The French minimum wage (SMIC) rose twice in 2026: to 12.02 euros on 1 January, then 12.31 euros on 1 June. What employers must know about payroll and the frozen relief reference.
Breach of undertaking, non-animating holding, no management role, non-professional assets: the mistakes that forfeit the 75% Dutreil relief, and how to avoid them before and after the transfer.
Social interest, exemption framework, cost and management constraints: how to evaluate holiday vouchers in 2026.
Who must file an annual management report (rapport de gestion) in France in 2026? SA, SAS, SARL, SNC thresholds, mandatory content, micro-company exemptions and CSRD intersection.
France's e-invoicing reform goes operational: from 1 September 2026 every business must be able to receive electronic invoices. This guide covers the calendar, accepted formats, PDPs and the 2026 penalties.
TASCOM 2026: a tax on retail businesses with over 400 m² sales floor and €460,000+ turnover. Learn the 5.74–34.12 €/m² scale, surcharges for large stores, and how to file the tax return.
Minimum wage, social security ceiling, payroll reductions, VAT, corporate tax and e-invoicing: the operational checklist of what changes on 1 January 2026 for your French business, with up-to-date thresholds.
Mandatory annual negotiations in SMEs: who is concerned once a union delegate is appointed, compulsory topics (pay, equality, working conditions), the default yearly schedule, the duty to negotiate in good faith and the disagreement minutes.
Are you an employee or manager wanting to buy your company? Approaching the seller, valuation, acquisition holding, financing and the tax watch points of a management buy-out (MBO).
Overview of 2026 French CSR obligations: post-Omnibus CSRD, mandatory BEGES carbon report, Equality Index, penalties and chartered accountant support.
Holiday vouchers (chèques-vacances) for French liberal professions in 2026: EUR 547 cap, BNC deduction, TNS scheme. Legal framework and figures.
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