Samuel HAYOT
Chartered Accountant
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
Financial OKRs bring the objectives and key results method to SME steering: one financial objective per quarter, 3 to 5 quantified key results, a review cadence. A how-to guide to align ambition with indicators without confusing OKRs and KPIs.
IR-PME reduction, reinforced rates of 30 % to 50 % for young innovative companies, a new impact-innovation status: what France's Finance Law 2026 changes for anyone investing in or structuring a startup.
Launching an activity alongside your job: the micro-enterprise to start simple, the company to protect and deduct. Comparison, 2026 thresholds and combining with employment.
Company name, trade name, trademark: only a trademark filing with the INPI protects a name across the whole territory. Steps, cost, duration and prior-rights search from launch.
The self-employed owner has weaker social protection than an employee: retirement, contingency cover, daily allowances. How to top up with a retirement plan, contingency cover and health cover, and deduct.
Public grants received for research are deducted from the research tax credit base, whether definitively acquired or repayable. Forgetting this deduction exposes you to a reassessment. The 2026 picture.
At 70, the employer can retire an employee automatically. Between 67 and 70, only with their agreement, through an annual procedure. Indemnity, social regime and the new 40% contribution.
The executive manager is excluded from working-time rules; the day-rate manager stays subject to them in an adapted framework. Confusing the two exposes you to a costly reclassification. The comparison.
Account matching reconciles invoices and payments to reveal the real balances of third-party accounts. Process, automatic and manual matching, checks not to miss.
The letter of representation is the letter by which management confirms its statements in writing to the statutory auditor at the end of the engagement. Role, content and limits of this audit evidence.
Variable capital lets partners enter and leave without amending the articles. Advantages, floor capital, withdrawal right: a comparison with fixed capital for 2026.
A dividend is decided on distributable profit but paid in real cash. A five-step method to arbitrate between distribution and cash, with the 2026 taxation at the 31.4% flat tax.
The research tax credit and the VAT credit are often overlooked cash levers: immediate refund for SMEs, pre-financing of the claim, VAT credit refund. A how-to guide.
Leasing and a loan both finance an investment, but with different effects on cash, the balance sheet and debt ratios. The comparison to choose well.
An effective board pack does not drown the board in figures: it carries three to five messages, the right indicators, commented variances and prepared decisions. The method.
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