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.
Partnership dissolution, SARL/SAS share transfer, joint ownership, inheritance tax, the Dutreil Pact and key-person insurance: the rules to keep a business running when a shareholder dies.
France taxes individual property capital gains at 36.2% before allowances. Two separate schedules apply: income tax (exempt at 22 years) and social levies (exempt at 30 years). A surtax applies above 50,000 €.
How to calculate the end-of-contract indemnity for a French fixed-term contract in 2026: the 10% base, the reduced 6% rate, the cases where it is not due and its payroll treatment, without calculation errors or audit risk.
In-house bookkeeper, staff accountant, manager, qualified chartered accountant: who keeps, reviews and attests your accounts, and who bears liability at signature.
Liberal dentist: compensation, deadlines, CARCDSF, Health Insurance and practical effects on the practice in 2026.
For a UK or US company entering France, the word bookkeeper does not translate directly. The French expert-comptable holds a statutory monopoly on accounting work under a 1945 ordinance. FEC compliance, the French tax package, and DSN payroll filings are not optional. Here is what your CFO or group finance team needs to know.
Pinel ended in 2024. Private-landlord status, furnished letting, property deficit, Denormandie, dismemberment: the 2026 alternatives panorama by patrimonial objective.
CII 2026: 20% rate, €400,000 annual cap, prototypes and new-product scope, difference with the R&D credit (CIR), tax ruling and SME refund. A complete guide to secure your claim.
Asset deal or share deal? Registration duties, the seller's capital gain, liability transfer: compare selling the business goodwill versus the shares to decide in 2026.
Gender equality index below 85 or 75 points: how to build a costed catch-up plan, publish progression objectives and corrective measures, and avoid the penalty of up to 1% of payroll.
The INPI single-window filing receipt confirms a registration in progress. What it actually allows, its limited legal scope and the wait before the SIREN number.
A capped fixed fee blends instalments during the year with a year-end true-up. Here is why a fixed fee overruns and the clauses to set so you avoid a surprise invoice.
Salary, dividends, profit-sharing, PEE, PER, free shares, BSPCE: nine levers, two social regimes, and a trade-off worth 20 to 40% of net income for a Paris-based director in 2026.
How the second-hand vehicle VAT margin scheme works in France in 2026: who qualifies, how to calculate the taxable margin, invoice correctly under article 297 A CGI, and avoid costly mistakes.
Entry rent, ILC indexation, recoverable charges framed by the Pinel decree, works and the renewal right: the negotiation levers of a commercial lease on the tenant's side.
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