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.
Three simple rules as a percentage of turnover to reserve for social contributions, income tax, and VAT payable, depending on your business structure. Avoid cash flow surprises.
In 2026, the "Macron bonus" has no independent legal standing in France. The applicable scheme is the prime de partage de la valeur (PPV), made permanent by the law of 16 August 2022. Ceilings of €3,000 or €6,000, exemptions conditional on headcount and salary level, payment formalities, interaction with profit-sharing: here is what every employer must check before making a decision.
The 2025 Finance Act abolishes France's simplified VAT regime on 1 January 2027. Who moves to the standard regime, on what filing schedule, and how to prepare during 2026.
Agirc-Arrco rates by bracket, the 127 % call rate, the CEG and the CET: what each payslip line covers, how points are earned, and how to secure your payroll and DSN setup.
Equity, acquisition debt, vendor credit, mezzanine and distribution capacity: how to size the financing of a holding-led SME leveraged buyout without over-leveraging the target.
Under corporate tax, each depreciation charge inflates an SCI's capital gain on resale. Worked example of the hidden tax cost, plus ways to limit it.
Social net amount 2026: definition, difference from net pay and taxable net, and why it matters for CAF/MSA déclarations.
A step-by-step tutorial to create your impots.gouv.fr professional space: choosing the mode, activation in 72 hours then 60 days, and the tax services to enable as soon as you get your SIREN.
Influencer income is taxable across all sources: product placements, YouTube/TikTok monetization, live donations. Gifts in kind = fair market value taxable. BNC or BIC depending on activity. Micro-BNC (83,600 € threshold, 34% deduction) or actual. DAC7: platforms report your income to tax authorities. Attention to VAT and 2026 thresholds.
The cap on sickness daily benefits has been lowered to 1.4 times the minimum wage: what it really costs employers in 2026, and how to adjust salary top-up, group cover and subrogation.
Paying an employee an exceptional bonus without creating a company practice or breaching equal treatment: objective criteria, written formalisation and the social and tax treatment.
With a vendor loan, the capital gain is taxed in the year of the sale, but Article 1681 F of the French Tax Code lets you spread the payment in line with instalments received, up to N+5.
Personal name, company balance sheet or dedicated SCI: compare the three ways to hold business premises on protection, transmission and exit taxation.
The better-fortune clause in French restructuring law: how it works, how to draft effective trigger conditions, accounting treatment for creditor and debtor, and French tax rules on debt waivers.
Is the number on the pay slip mandatory in 2026? Clear answer, legal notices and good employer practices.
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