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.
Electronic invoicing becomes mandatory in France from 1 September 2026. Beyond the obligation, it delivers real gains in payment times, cash flow and tax control. Here is how to treat it as a performance project.
The depreciation charge is not just a closing journal entry: it conditions the quality of the profit figure, the reading of the balance sheet and the calculation of self-financing capacity. This article explains how to calculate it, how to read it in the French tax return schedules, and which pitfalls to avoid — missed write-offs, undifferentiated components, mis-calibrated fiscal duration — with a worked example and expert analysis.
Fully deductible rentals, or depreciation plus interest: a tax comparison of leasing and a bank loan to finance equipment, with a worked example and 2026 watch-points.
The employer contribution on mutually agreed termination and forced retirement rises from 30% to 40% on 1 January 2026. Real cost, taxable base and trade-offs for employers.
Article 200 quater C, €500 ceiling, smart T2 station, IRVE certification, co-ownership, ADVENIR, box 7ZQ: what a Paris-based taxpayer must arbitrate in 2026.
Compare bank debt, equity financing and public support for French SMEs in 2026, with practical guidance on building a resilient financing mix.
The commissaire aux avantages particuliers — France's special benefits auditor — is required whenever a corporate transaction grants specific rights to named individuals. This guide explains when the appointment is mandatory, who qualifies, and what happens if it is overlooked.
Turnover thresholds, filing obligations, instalments and cash flow: a comparison of the simplified and normal regimes, and how to prepare for the end of the simplified VAT regime on 1 January 2027.
French corporate tax 2026: 25% standard rate, 15% on profits up to 42,500 euros for eligible SMEs. Conditions, pro-rating and common pitfalls explained by our firm.
Asset sale or share sale: two routes with opposite tax, wealth and legal consequences. Registration duties, liability transfer, double taxation and a decision table to guide the seller's choice.
French ANCV holiday vouchers offer a genuine social contribution exemption for employers with fewer than 50 staff. This guide covers the 2026 ceiling, eligibility conditions, accounting entries, and practical steps to implement the scheme without triggering an URSSAF reassessment.
CGV, CGU, liability, payment, data and execution of the service: how to structure clear and solid conditions of service.
Factoring (affacturage) converts outstanding invoices into immediate cash by assigning receivables to a specialist lender. But the real cost goes well beyond the headline rate. This guide covers how the mechanism works, how to read a cost breakdown, when factoring makes sense for a French SME, and when to consider cession Dailly or reverse factoring instead.
VAT on the margin (Article 268) or the full price, the taxation option and reduced transfer duties under a resale commitment: the property dealer's VAT regime in 2026.
Investing in a small company's capital can cut your income tax. Here are the 2026 IR-PME rates (18%, JEI 30%, JEIR 50%, JEII 40%), the caps, and the traps to avoid.
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