France tax deadlines 2026.

French rental income taxation: revenus fonciers, LMNP, LMP, and SCI à l'IR. Trigger on phrases like "revenus fonciers", "location nue", "location meublée", "LMNP", "LMP", "meublé de tourisme", "micro-foncier", "régime réel foncier", "déficit foncier", "micro-BIC location", "amortissement LMNP", "SCI à l'IR", "SCI transparence fiscale", "Airbnb France impôts", "déclaration 2044", "déclaration 2031", "liasse BIC meublé", "charges déductibles location", "travaux déductibles foncier", "bascule LMP LMNP", "loi Le Meur meublé tourisme", "location saisonnière fiscalité", "déficit imputable revenu global". Covers bare rental (micro-foncier and réel), furnished rental (LMNP micro-BIC and réel with amortisation), LMP status, SCI à l'IR, and déficit foncier rules.

Use this skill whenever asked about reducing tax in France, tax planning, saving tax, optimizing tax, allowances, deductions the client might be missing, or any question about legal strategies to minimize income tax liability for self-employed individuals in France. Trigger on phrases like "reduce tax", "tax planning", "save tax", "optimize", "allowances", "deductions I'm missing", "payer moins d'impôts", "optimisation fiscale", "réduire ses impôts", "défiscalisation". ALWAYS read this skill before advising on any French tax optimization strategy.

French business accounting, VAT declarations, invoicing, and e-invoicing 2026 reform. Trigger on phrases like "comptabilité française", "expert-comptable", "TVA France", "déclaration CA3", "déclaration CA12", "TVA intracommunautaire", "facturation France", "facture électronique", "e-invoicing France", "Factur-X", "UBL", "CII", "plateforme agréée", "PDP", "PPF", "réforme facturation 2026", "e-reporting", "PEPPOL France", "mentions obligatoires facture", "avoir facture", "numérotation factures", "franchise en base TVA", "autoliquidation TVA", "régime réel simplifié TVA", "régime réel normal TVA", "FEC", "fichier des écritures comptables", "Plan Comptable Général", "PCG", "liasse fiscale", "bilan France", "compte de résultat", "clôture annuelle", "amortissements comptables", "IS France", "impôt sur les sociétés", "taux réduit PME 15%". Covers TVA regimes and rates, e-invoicing/e-reporting reform timeline, mandatory invoice mentions, IS computation, annual closing, and FEC generation.

French capital gains, investment income, and equity compensation tax rules. Trigger on phrases like "plus-values mobilières", "PFU", "flat tax", "prélèvement forfaitaire unique", "dividendes France", "intérêts", "revenus de capitaux mobiliers", "RCM", "PEA", "plan d'épargne en actions", "assurance-vie", "rachat assurance-vie", "abattement 40% dividendes", "option barème", "prélèvements sociaux", "RSU France", "actions gratuites", "AGA", "BSPCE", "stock-options", "PEE", "PERCO", "épargne salariale", "abondement employeur", "gain d'acquisition", "equity salarial", "PER sortie capital", "PV mobilières", "cession de titres", "compte-titres ordinaire", "CTO". Covers PFU vs barème arbitrage, dividends, interest, capital gains on securities, PEA, assurance-vie rachats, RSU/BSPCE/stock-options, PEE/PERCO, and the differentiated PS rates under LFSS 2026. For crypto see fr-crypto-tax.

Use this skill whenever asked about French payroll processing for employees. Trigger on phrases like "French payroll", "bulletin de paie", "fiche de paie", "prélèvement à la source", "PAS", "URSSAF cotisations", "cotisations sociales France", "CSG CRDS", "SMIC", "AGIRC-ARRCO", "retraite complémentaire", "DSN", "net imposable", "net à payer", "salaire brut net France", "charges patronales", "charges salariales", "PMSS", "plafond sécurité sociale", "minimum wage France", "congés payés", "13ème mois", "mutuelle obligatoire", or any question about computing employee pay, income tax withholding, or social contributions in France. This skill covers prélèvement à la source (PAS), URSSAF contributions, AGIRC-ARRCO, CSG/CRDS, mandatory benefits, payslip (bulletin de paie) requirements, DSN filing, and employer cost analysis. ALWAYS read this skill before processing any French employee payroll.

French cryptocurrency and digital asset taxation for individuals. Trigger on phrases like "crypto France impôt", "fiscalité crypto", "bitcoin impôt France", "ethereum déclaration France", "plus-value crypto", "PAMC crypto", "prix d'acquisition moyen pondéré", "formulaire 2086", "déclaration 2086", "cession crypto-actifs", "staking impôt France", "mining fiscalité", "airdrop fiscalité", "exonération 305 euros", "crypto flat tax France", "échange crypto-to-crypto", "stablecoin fiscalité", "Koinly France", "Waltio", "déclaration crypto France", "BNC staking". Covers the PAMC method, the EUR 305 exemption threshold, PFU 31.4%, barème option, form 2086, staking/mining/airdrops, and documentation obligations.

Use this skill whenever asked about French e-invoicing, facturation électronique, Chorus Pro, Factur-X, Plateforme Agréée (PA), Plateforme de Dématérialisation Partenaire (PDP), Portail Public de Facturation (PPF), e-reporting France, B2B e-invoicing mandate France 2026, lifecycle statuses, or any question about issuing, receiving, validating, or archiving electronic invoices in France. Also trigger when preparing invoices for submission via a certified platform, configuring PA/PDP connectivity, handling e-reporting obligations for B2C or cross-border transactions, or advising on Factur-X profile selection. This skill covers accepted formats (Factur-X, UBL 2.1, CII), the PPF/PA architecture, mandatory fields, validation rules, archiving, penalties, and interaction with French VAT returns. ALWAYS read this skill before touching any French e-invoicing work.

French tax audit procedures, penalties, and taxpayer rights (contrôle fiscal). Trigger on phrases like "contrôle fiscal", "vérification de comptabilité", "redressement fiscal", "DGFIP contrôle", "proposition de rectification", "pénalités fiscales", "majoration 40%", "manquement délibéré", "intérêts de retard", "abus de droit", "commission départementale", "recours hiérarchique", "charte du contribuable vérifié", "FEC contrôle", "rejet de comptabilité", "acte anormal de gestion", "tax audit France", "tax penalties France", "objection tax France", "délai de reprise", "prescription fiscale", "régularisation spontanée". Covers the 8 verification axes (FEC, IS, charge deductibility, CCA 455, revenue, TVA, fixed assets, international), penalty schedules, audit procedures, and taxpayer rights.