84 articles in this category
EI, EURL, SARL, SAS, property SCI or multi-restaurant holding: the choice of legal structure determines your social regime, exposure on the commercial lease, the transfer of your category-4 liquor licence and the succession of your business. Cabinet Hayot Expertise, Paris, analyses each form for restaurateurs in 2026.
EI, EURL, SARL, SAS or construction holding: the choice of legal form determines your decennial insurance, bank guarantees and social regime. Cabinet Hayot Expertise, Paris, analyses each structure for craftsmen and building companies in 2026.
SASU social charges in 2026: assimilated-employee rates, super-gross calculation, salary vs dividends arbitrage and optimization levers by a French CPA.
€10,000 as personal contribution for a restaurant in 2026: accessible formats, financing levers (honour loan, Adie, BPI, ARCE), regulation and business plan, by Cabinet Hayot Expertise in Paris.
Complete 2026 guide: registration via the one-stop portal, assignment timelines, SIREN vs SIRET, APE code and fraud prevention.
Full legal procedure, transformation auditor requirements, costs from EUR 4,000 to 15,000, IS/IS tax neutrality versus IR/IS deemed cessation, director social status: an operational guide by Cabinet Hayot Expertise in Paris.
Tobacco management contract, Class III/IV alcohol licences, mandatory training, the 8.35% net tobacco remise and the sole trader or SNC rule: what to check before opening a French bar-tabac.
The INPI single-window filing receipt confirms a registration in progress. What it actually allows, its limited legal scope and the wait before the SIREN number.
Drafting the bylaws of a French 1901 association: mandatory clauses, founding meeting, prefecture declaration, RNA receipt, free JOAFE publication and amendments to report within 3 months.
The EIRL has been closed to new registrations since 15 February 2022. What happens to existing EIRLs, the single sole-trader status that replaced it and how to choose today.
Buying a distressed target through a court-ordered sale plan: what you actually acquire, the fate of debts and employees, and the tax risks to scope before submitting an offer.
Collaborating spouse, salaried spouse or partner: which status should you choose when you build a business together? Social rights, cost, protection and the family SARL, analysed by our firm.
The complete list of documents French banks require to open a business account without back-and-forth: articles of association, registered office proof, beneficial owner, capital deposit. An accountant's view on the most common blockers.
Depositing the funds, the minimum release, the certificate, unlocking against the Kbis and calling the balance within five years: the full cash-contribution procedure, explained by our firm.
Before you launch, your break-even point tells you the minimum turnover needed to stop losing money. Method, formula, a worked example and the break-even date, explained by our French accounting firm.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.