The Balmont blog

In summary… A manager of a very small business or SME can have their company pay up to €11,534.40 per year into their employee savings and retirement plan in 2026: €7,689.60 […]

In summary… A couple who sell a €400,000 securities account bought for €100,000 will pay €94,200 in capital gains tax in 2026, before even giving a single euro to their children. By giving the […]

Advisor, Portuguese accountant, lawyer: who does what, what the advisor needs to master (agreement, IFICI, assurance-vie, PER) and ten questions to ask.

Beckham regime verified at source (24 %, €600,000, six financial years), tax residence, assurance-vie, exit tax and who to consult in France and Spain.

Keeping your French assurance-vie when leaving: 12.8 % on gains, no allowance or social security contributions, beneficiary clause and who to consult.

Notary, tax representative, chartered accountant, lawyer, wealth advisor: who does what for the capital gain of a property sold by a non-resident, 2026 rate and documents.

SIPNR, chartered accountant, tax lawyer, wealth advisor: who does what for the declaration of a non-resident, with the dates 2026 and the minimum rate of 20 % and 30 %.

PEE, collective PER (which replaced the PERCO), profit-sharing, participation and IFC: 2026 rules, obligations according to the workforce, role of each actor.

Lombard or patrimonial credit: role of the bank and the advisor, collateral, margin call, APR, interest and points to check in the offer.

Contribution-sale: 70 % of the price to be reinvested over three years and five years of holding for a sale since 21/02/2026. Role of the tax lawyer, the chartered accountant and the advisor.

Stages of a Dutreil pact, durations in force since February 21, 2026 (6 years of individual commitment), role of the notary, the lawyer, the accountant and the advisor.

Living in Dubai with assurance-vie, a PEA and securities remaining in France: what happens to each investment, the France-Emirates agreement and six criteria for choosing a firm.

Wealth advisor, tax lawyer, notary, accountant, Swiss bank: the role of each, the order of appointments and what is settled on the French side before departure.

Online asset management: six requirements, ORIAS control, declaration of suitability, annual information on commissions. What the law requires.

What an online review can and cannot prove, what the DGCCRF requires on reviews, and the checks to be done instead: ORIAS, letter of engagement, remuneration, mediator.