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.
Culture vouchers, CSE, social and cultural activities, social treatment: what you need to understand in 2026 before distributing them.
The 2026 CICo refunds 40% (50% for SMEs) of expenses entrusted to an approved research organisation, capped at €6 M. Conditions, calculation, extension and difference with the CIR.
Pre-seed, BSA AIR, deferred valuation, cap table: what founders often miss behind the fundraise. An accountant's perspective on structuring, tax, and the risks to anticipate before signing.
Income tax brackets indexed by 0.9%, the differential contribution on high incomes extended, and SEL partners taxed under the BNC category: what the 2026 Finance Act concretely changes for liberal professionals, and how to weigh up your structure.
How to conclude a company agreement without a union delegate: a two-thirds referendum, mandated or non-mandated CSE members, or a mandated employee. The routes by headcount, the majority conditions and filing on TeleAccords, explained by our firm.
A loss-making SME can still be sold. Revalued net asset value, the real fate of carry-forward losses, recovery levers, vendor loan or earn-out: how to value and negotiate calmly.
Telework, collective agreements, URSSAF 2026 expense allowances, employee rights and employer duties under French labour law: the complete compliance guide for remote work.
Pending credit notes (avoirs à recevoir) in France require separate treatment for accounting and VAT. Account 4098, Article 289 CGI, two-year VAT correction limit, e-invoicing rules from September 2026: a practical breakdown for non-French businesses operating in France.
When you start paying VAT depends on three factors: crossing the exemption threshold, opting for VAT voluntarily, or your filing regime. Here are the key dates and the first deadline in 2026.
How an individual reports and is taxed on crypto-asset disposals in 2026: 31.4% flat tax, progressive-scale option, the EUR 305 threshold, form 2086 and foreign accounts. An expert-comptable's view, excluding habitual trading and corporate holdings.
When a business or a going concern is sold, Article L1224-1 automatically transfers ongoing employment contracts. Conditions, length-of-service carryover, the fate of collective agreements and the buyer's payroll obligations.
Vendor loan or bank loan to finance an SME buyout: costs, guarantees, default risk, complementarity with senior debt, and how the seller can spread capital-gains tax (art. 1681 F French Tax Code).
When to hold operating premises in a holding rather than a direct SCI: rent upstreaming, corporate-tax leverage and IFI watch points.
CIR 2026: rates, eligible expenditure, technical file, advance ruling, JEI combination and filing obligations. The practical guide for SMEs and startups.
A personal tax adviser (conseiller fiscal) in France is not a luxury reserved for high-net-worth households. The moment your situation moves beyond a single employment contract — rental property, dividends, a foreign pension, an inheritance to plan — professional advice delivers measurable value. In 2026, France's Finance Act No. 2026-103 revised the income-tax scale (barème de l'impôt sur le revenu), pushed the flat tax (PFU) to 31.4 % and introduced a new property-investment incentive. Here is when and why to consult.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.