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.
B2B: mandatory reverse charge, taxation at place of recipient's establishment, mandatory DES filing. B2C: taxation at provider's place, except derogations (electronic services, telecoms, restaurant meals, real property, passenger transport, vehicle rental, OSS scheme). Rules under CGI Articles 259-1° and 259-2°.
Unpaid leave has no general statutory framework in France: it rests on a mutual agreement between employer and employee. Contract suspension, no paid-leave accrual, impact on social protection and payroll management at departure and return, here is how to secure it.
The headline sale price is not the net. Flat tax at 31.4%, 500,000 € retirement allowance, CEHR surtax, fees: how to work out what you really keep after the sale.
Splitting SCI shares to gift bare ownership to your children: the article 669 scale, the 100,000 € allowance, the usufruct lapsing on death and the watch points we see in practice.
Your former accountant will not return your documents when you switch firms? Here is what must legally be handed back, the limits of the right of retention and your concrete remedies.
Registered address, shared workspace, subletting and occupancy agreements: how to legally structure two companies in the same premises in France in 2026.
2026 salaries in auditing, consulting and accounting: trends, ranges, market tensions and rémunération factors.
Commercial or financial waiver? Article 39 French Tax Code: deductible if normal management and proper business interest. Since 2012, financial aid non-deductible except in insolvency or negative equity. Return-to-better-fortune clause and beneficiary treatment.
2026 Finance Act and very small businesses: 15% corporate tax capped at €42,500, 31.4% flat tax, VAT exemption kept, micro thresholds and e-invoicing. Our practical checklist.
Recording working time is an employer obligation in France (art. L3171-2 of the Labour Code). A time clock is never mandatory, but without a reliable system the litigation risk falls on the company. Our reading of the obligations, the shared burden of proof and how to choose a GDPR-compliant device.
The 7 costliest tax mistakes owners make when selling a business: retirement relief, social levies, shares or goodwill, high-income surtax, contribution-sale and vendor financing.
Setting the right rent between your SCI and your operating company: the method to stay within market value, the evidence to keep and the abnormal-act-of-management risks.
Contractual notice, the ideal moment before year-end closing, the takeover letter and file transfer: the reverse timeline to switch accountants without disruption or double billing.
Inheritance, legal protection, estate valuation: when does French law require a formal inventory by a judicial officer in 2026?
Paid leave in France in 2026: accrual, pay calculation, working days vs business days, sick leave and employer pitfalls.
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