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Browse the guideHow a SASU's profit is split between salary and dividends in 2026: mechanisms, social cost, pension impact and points to watch.
Browse the guideUnderstand everything about the legal audit and the statutory auditor: legal obligations, trigger thresholds, CAC missions, progress and report. Expert guide written by Hayot Expertise, an audit firm in Paris 8th.
Browse the guideComplete guide on the contribution auditor: when is it mandatory (SAS, SARL, SA), how the mission takes place, what is the appointment and report procedure. Hayot expertise in Paris, Île-de-France and throughout France.
Browse the guideComplete guide on the mission of the transformation commissioner: when is it mandatory, what procedure to follow, how the commissioner is appointed and what his report contains. Cabinet Hayot Expertise, Paris and all of France.
Browse the guideDiscover how salary portage works for accountants: legal limits, authorized missions, calculation of income and alternatives.
Browse the guideLearn how to create an SCI (Real Estate Civil Company) with our complete guide. Discover the steps, tax advantages, administrative formalities and costs associated...
Browse the guideFRNG, the French net working capital measured on the functional balance sheet: what it means in English, the three calculation formulas, and how it relates to the WCR.
Browse the guideTemporary transfer of usufruct in 2026: the price is taxed as income, not as a capital gain (article 13, 5 of the CGI), in the single year it is received. Real effect on the IFI, position of the transferee company subject to corporate income tax, and abuse-of-law risk under articles L. 64 and L. 64 A of the LPF.
Browse the guideWhy choose SAS for your real estate assets? 2026 highlights: the 20% tax on the non-business assets of asset-holding companies (art. 235 ter C of the French Tax Code), corporate income tax at 15% up to €42,500, and a comparison with the SCI.
Browse the guideLearn how to decipher your balance sheet in 2026: solvency, FRNG, WCR and the new ESG/CSR indicators now essential for SMEs.
Browse the guideBNC, 2035 declaration, URSSAF 2026 contributions, VAT and transition to a company: everything the liberal professions need to know to optimize their taxation.
Browse the guideElectronic invoicing 2026 (Factur-X, PDP), accounting automation and cybersecurity: how to digitalize your SME and benefit from France Num aid.
Browse the guideEverything you need to know about putting a company on hold and being delisted: INPI procedures, 2026 costs, tax and social impacts, and dissolution-liquidation stages.
Browse the guideCash planning, working capital, payment terms, e-invoicing and digital tools: a complete guide to regaining control over your cash in 2026.
Browse the guideHow to create a subsidiary in France in 2026: legal form, group tax, governance, HR setup, intercompany agreements and key pitfalls to avoid.
Browse the guideA startup audit is more than numbers: finance, cap table, JEI/CIR, HR, contracts, data room and risk review. A practical guide for fundraising and scale-ups.
Browse the guideA practical guide to valuing a company in France in 2026: methods (asset-based, multiples, DCF), sector benchmarks, restatements, capital-gains tax, the valuation engagement and its cost. The benchmarks needed to build an argued valuation.
Browse the guideThresholds (3 employees, €153,000 turnover, €230,000 balance sheet), the BPF return, the auditor's mission, appointment, term and penalties: what every French training organisation must know in 2026.
Browse the guideWhen must a French association appoint a statutory auditor? Thresholds of €153,000 in subsidies or donations, economic activity, foundations and endowment funds, mission, term and penalties.
Browse the guideDPAE, payroll setup, employment contract, health visit, staff register, hidden costs and HR pitfalls: a complete 2026 guide for your first hire in France.
Browse the guideSeminars, team-building, accommodation, catering, transport, VAT, deductible expenses and benefit-in-kind risk: a practical 2026 guide.
Browse the guideClient gifts, business meals, reception, holiday vouchers, business expenses and low-ticket perks: what is allowed, what is risky and what must be documented in 2026.
Browse the guideACRE, JEI, Bpifrance support, City of Paris calls for projects, hiring support and funding reflexes: a complete 2026 guide to the most useful support schemes.
Browse the guideAcquisition price, land, building, furniture, notary costs, useful lives, depreciation carryforward and 2025 finance-law impact: the 2026 LMNP guide.
Browse the guideWhy should a business owner learn accounting in 2026? This guide explains what to understand, what to delegate and how to turn accounting into a decision-making tool.
Browse the guideCan a French business owner benefit from ANCV holiday vouchers in 2026? This guide explains eligibility, structuring, tax logic and common pitfalls.
Browse the guideHow does a French donation-partage work for family wealth and business transfers? This guide explains strategy, valuation, tax logic and common mistakes.
Browse the guideHow does the French Pacte Dutreil work in 2026? This guide explains the 75% exemption, eligibility, governance requirements, recent changes and common pitfalls.
Browse the guideE-invoicing, bank feeds, dashboards, payroll integrations and migration risk: here is a practical guide to choosing the right accounting software in 2026.
Browse the guideAcquisition, sale process, investor entry or strategic review: this guide explains how acquisition due diligence works in France and how to identify financial, tax, social and operational risks.
Browse the guideIs KrispCall a good fit for a French SME or startup in 2026? This guide reviews pricing, features, France coverage, reliability signals and key compliance caveats.
Browse the guideIs Pennylane the right finance stack for your French SME or startup in 2026? Certified Pennylane partner review: features, pricing, migration, integrations, limits and deployment methodology.
Browse the guideEverything you need to know about France's impatriate tax regime (Art. 155 B of the Tax Code): who qualifies, what exemptions apply, how to file, and what mistakes to avoid.
Browse the guideNo visa or French residence is required to form a French company from abroad. Structure, banking, capital deposit, INPI registration and 2026 taxes: the complete non-resident guide.
Browse the guideDo you earn US-source income but don't live in the US? Here's everything non-residents need to know about filing Form 1040-NR, FIRPTA, FBAR and avoiding IRS penalties.
Browse the guidePlanning to establish a presence in France? This guide compares branch vs subsidiary, explains the registration process, fiscal obligations and practical costs for foreign companies in 2026.
Browse the guideNeed a US taxpayer identification number as a non-resident? This guide explains ITIN eligibility, Form W-7, required documents, IRS processing times, and renewal rules.
Browse the guideSetting up a US LLC or corporation? You need an EIN. This guide explains how to get a US Employer Identification Number from France, even without an SSN, using Form SS-4.
Browse the guideCommercial premises, VAT option on rents, works, old buildings, resales and 20-year clawback rules: this guide explains when French real estate VAT is deductible and when it is not.
Browse the guideWhat are the accounting obligations for SMEs in France in 2026? Record-keeping, mandatory documents, deadlines, e-invoicing, FEC: complete guide for entrepreneurs and managers.
Browse the guideFind the right accountant in Paris: key criteria, questions to ask, fees, and red flags. Practical guide for business owners and entrepreneurs.
Browse the guideFrench minimum wage 2026: hourly and monthly amounts, calculation for part-time workers, real employer cost after social contribution reductions, and legal obligations.
Browse the guideComplete guide to retail-focused French REITs (SCPI) in Paris: how they work, yields, tax treatment, holding structure optimization and investment strategy for business owners.
Browse the guideThe 2026 guide to French pharmacy accounting: the BIC tax regime, the owner's bookkeeping obligations, how to organise the chart of accounts, medicine VAT, stocktaking, reading the balance sheet, ROSP and CAVP.
Browse the guideThe cash-steering format used by leaders in tense periods. AFTE methodology, table structure, automation, governance, multi-sector worked example. Chartered accountant guide.
Browse the guideThe reference guide for future pharmacy owners in France in 2026: choose your structure (SEL, SELARL, SELAS, SPFPL holding), value and negotiate the price, secure financing, run a proper due diligence, anticipate registration duties and taxation, master the first year. All the questions, all the answers.
Browse the guideThe reference panoramic guide to the French pharmacy ecosystem in 2026: market and demographics, ARS and Ordre regulation, pharmacy taxation, legal structures (SEL, SELARL, SELAS, SPFPL holding), holding and patrimony, transmission via Pacte Dutreil and donation-partage, 2026 stakes (FMD serialisation, e-prescription, dispensing fees, vaccination). A consolidated view for practising owners and their advisors.
Browse the guideThe reference guide to running the accounts of a French food store in 2026: daily till reports and VAT by aisle, back margins in account 609, the retail floor-space tax, unknown shrinkage, inventory write-downs, IDCC 2216 payroll, multi-store holding structures and cash-register compliance. Each topic links through to its detailed analysis.
Browse the guideAll steps to set up a SASU in France in 2026: bylaws, capital, INPI registration, taxation and social charges of the president. Practical guide by an English-speaking French CPA in Paris.
Browse the guideReal pricing of French chartered accountants in 2026: SASU, SARL, SCI, freelancer, digital vs traditional firms. Detailed grid by turnover, what's included, how to negotiate.
Browse the guideComplete 2026 guide to register as a French micro-entrepreneur (auto-entrepreneur): turnover thresholds, INPI registration, social charges, VAT, tax options. By an English-speaking French CPA in Paris.
Browse the guideDetailed 2026 comparison of French SAS, SASU, SARL and EURL: tax, social charges, governance, dividends. Decision matrix and recommendations by founder profile.
Browse the guideHow to switch French CPA in 2026: notice period, resignation letter, FEC handover, transition fees, optimal timing. Practical guide by an English-speaking CPA in Paris + free letter generator.
Browse the guideComplete 2026 guide to the French family SCI: IR vs IS choice, dismemberment, progressive donations, IFI wealth tax, accounting obligations. Practical schemes by an English-speaking French CPA.
Browse the guideHow to hire your first employee in France in 2026: real cost, aids, DPAE filing, employment contract, mutuelle, payroll. Practical guide by an English-speaking French CPA.
Browse the guideComplete 2026 guide to selling a French fonds de commerce: valuation methods, registration duties, capital gains tax, exemptions, legal procedure. By an English-speaking French CPA.
Browse the guideMarket study, legal form, commercial lease, operating permit, licence, HACCP hygiene, NF525 till, HCR payroll: every step to open a restaurant in 2026, by a specialist accountant.
Browse the guideValuing a restaurant, handling the leasehold and the licence IV, optimising the capital gain (238 quindecies, 151 septies), managing the HCR staff transfer and escrow: an accountant's sale guide.
Browse the guideThe complete pillar guide to starting a business in France in 2026: legal form, INPI process, banking, taxation, grants, social protection. All CPA resources in one place.
Browse the guideStep-by-step guide to set up a French EURL in 2026: bylaws, capital, IR vs IS, TNS director status, compensation, accounting. By an English-speaking French CPA.
Browse the guideComplete 2026 guide for foreign founders setting up a French company: visa, legal form, bank, taxation, impatriation regime. By an English-speaking French CPA in Paris.
Browse the guidePractical 2026 guide to set up a French SCI for rental real estate: IR vs IS choice, capital, bank financing, exit taxation. By an English-speaking French CPA.
Browse the guideThe 2026 operational OSS/IOSS VAT guide for e-commerce: country-by-country matrix, Shopify, Amazon FBA, Stripe, marketplaces, channel margin and e-invoicing schedule.
Browse the guideDAC7, the VIDA directive, French e-invoicing from 1 September 2026, B2C e-reporting, Pan-European FBA and DGCCRF controls: what a French online seller actually has to do.
Browse the guideVAT rates, cash register controls, food margin, payroll, delivery platforms and e-invoicing: a 2026 accounting guide for restaurants in France.
Browse the guideReverse-charge VAT, subcontracting, retention money, progress billing, site payroll and cash control for construction companies in France.
Browse the guideA practical guide to French e-invoicing, approved platforms, dematerialisation operators, e-reporting and invoice mandates for SMEs.
Browse the guideMicro-entreprise, SASU, EURL, portage salarial, ACRE, VAT and e-invoicing: a 2026 guide for freelance consultants in France.
Browse the guideA 2026 accounting guide for self-employed doctors in France: BNC, 2035 tax return, SELARL, VAT, CARMF and practice management.
Browse the guideA practical DAC7 guide for marketplaces, sharing-economy platforms and finance teams: reportable data, timeline, VAT consistency and accounting controls.
Browse the guide2026 guide to Pillar Two in France: 750m euro threshold, GloBE rules, IIR, UTPR, domestic top-up tax, filing duties and group finance controls.
Browse the guide2026 guide to French VAT recodification into the CIBS, e-invoicing, e-commerce VAT, rates and accounting controls for SMEs.
Browse the guideA practical 2026 guide to CSRD, VSME and sustainability reporting for French SMEs, mid-caps, SaaS companies and finance teams.
Browse the guideA practical guide for French SMEs and founders using AI in accounting, finance operations, reporting and compliance workflows.
Browse the guideA 2026 guide to French furnished rental status, LMNP depreciation, LMP conditions, capital gains and tax planning before sale.
Browse the guideA 2026 guide to Airbnb and French short-term furnished rental tax: micro-BIC, classification, registration, VAT, CFE and accounting.
Browse the guideA 2026 guide for French law firms: BNC versus SELARL, CARPA client funds, VAT, 2035 returns, partner pay and financial reporting.
Browse the guideA 2026 guide for French ESN and IT consulting firms: day rates, subcontractors, umbrella arrangements, EU VAT and margin reporting.
Browse the guideInfluencer and creator accounting in France in 2026: micro and VAT thresholds, classifying platform income, gifts received, image rights and the compulsory written contract.
Browse the guideLiberal collaboration or locum work, how the fee share is set, 20% VAT on the collaboration fee, DAS2 reporting, non-compete clauses and reclassification risk.
Browse the guide2026 guide for physiotherapists and osteopaths in France: BNC taxation, VAT, liberal collaboration, social charges and practice dashboards.
Browse the guide2026 accounting guide for French veterinary clinics: SELARL, medicines, stock, VAT, payroll, on-call work, investment and reporting.
Browse the guide2026 guide for French hotels: tourist tax, VAT, PMS data, platforms, commissions, payroll, cash and e-invoicing readiness.
Browse the guide2026 guide for French driving schools: VAT, lesson packages, BCT tracking, funded training, instructors, vehicles and payroll.
Browse the guide2026 guide for French garages: VAT margin on used cars, parts, workshop activity, stock, imports, warranties and dashboards.
Browse the guide2026 guide for French hair salons and beauty institutes: cash register, VAT, products, stock, payroll, gift cards and dashboards.
Browse the guide2026 guide for French bar-tabac businesses: FDJ, tobacco, customs, commissions, VAT, cash register, licence, acquisition and payroll.
Browse the guide2026 guide for French training providers: NDA, Qualiopi, BPF, VAT exemption, CPF, platforms, contracts, subcontracting and reporting.
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