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.
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.
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).
Social interest, exemption framework, cost and management constraints: how to evaluate holiday vouchers in 2026.
Overview of 2026 French CSR obligations: post-Omnibus CSRD, mandatory BEGES carbon report, Equality Index, penalties and chartered accountant support.
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.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.