1 – Lowering the exemption (franchise) threshold2 – Hotel or hotel-type accommodation services Article of 15/04/2025 updated on 09/06/2025 The 2025 Finance Act established a single national exemption threshold, setRead More »VAT news: Two useful information
We offer you below a summary of the main measures of the finance law for 2025 concerning businesses. In a forthcoming article, you can discover the main measures concerning individuals.Read More »Finance act for 2025 – Main provisions concerning Companies
From Real to Micro The transition from a real tax regime to a micro regime is an option often chosen by small businesses and the self-employed to simplify their accountingRead More »From simplicity to reality: Navigating between real regime and micro regime – Part 2
From Micro to Real The transition from the micro-enterprise regime to the real tax regime is a significant step in the life of a company. This transition requires a thoroughRead More »From simplicity to reality: Navigating between micro regime and real regime – Part 1
The choice between buying or leasing a company vehicle, as well as the deduction of mileage allowances has a fiscal and financial importance for companies. Purchasing allows the vehicle toRead More »Buy, lease, or use personal vehicle for company?
Two mandatory procedures for French companies: 1 – The appointment of an official auditor2 – A sustainability report “Corporate Sustainability Reporting Directive (CSRD)” When it comes to ensuring the transparencyRead More »Two mandatory procedures for French companies concerning an auditor and the CSRD
Accounting consolidation consists of producing financial statements (balance sheet, income statement, etc.) which represent an entire group of companies. It makes it possible to provide a more objective assessment ofRead More »Consolidation of accounts in France
It is common for one of the companies in a group to use part of its surplus cash to lend it to other companies in the group. Fund movements areRead More »Loans between companies of the same group
Disbursements and expense reimbursements are important concepts for businesses. Disbursements refer to the sums of money paid by a service provider on behalf of the company. On the other hand,Read More »Disbursements and reimbursements of expenses
The tax returns must be subscribed as every year, the deadlines for filing declarations with the tax department are as follows: For “paper” deposits (only in certain exceptional cases): TuesdayRead More »News on revenue declarations for 2023
In order to protect against the risk of non-recovery of taxes, the tax administration requires that the organization which pays certain income from French sources to persons not domiciled inRead More »Withholding at source for employees posted abroad
We present below the main measures of the French finance act for 2024 (law n°2023-1322 of December 29th 2023). This article has three chapters: Tax Calculation Measures Measures concerning certainRead More »Finance act for 2024 – Main provisions concerning Personal taxation
We offer you below a summary of the main measures of the finance law for 2024 concerning companies. In the next article, you will be able to discover the mainRead More »Finance act for 2024 – Main provisions concerning companies
The Social Security 2024 Finance Act (LFSS) was officially adopted on December 4th, 2023. This law includes numerous measures, below are presented those which are directly in connection to companies,Read More »Main points of the Social Security 2024 Finance Act
Business Managers often have difficulties choosing a type of vehicle or how to finance it. These decision-making problems are often linked to tax issues. Also, to facilitate this decision-making, weRead More »Corporate vehicles and taxation
