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This paper deals with fundamental properties of Poincar'e half-maps defined on a straight line for planar linear systems. Concretely, we focus on the analyticity of the Poincar'e half-maps, their series expansions (Taylor and Newton-Puiseux) at the tangency point and at infinity, the relative position between the graph of Poincar'e half-maps and the bisector of the fourth quadrant, and the sign of their second derivatives. All these properties are essential to understand the dynamic behavior of planar piecewise linear systems. Accordingly, we also provide some of their most immediate, but non-trivial, consequences regarding periodic orbits.

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