93 articles in this category
The SASU (single-member simplified joint-stock company) is a structure built for flexibility and growth, not a default vehicle for reducing payroll costs. Social charges, the PFU flat tax at 31.4%, the assimilated-employee regime, and a side-by-side SASU vs EURL comparison — here is what to weigh before incorporating in 2026.
The 7 steps to create and structure your business in 2026 in France: idea, business plan, legal form, financing, INPI formalities, first year and tax regimes. Total cost €800-€2,500, 3-month timeline.
Converting an EURL (single-member French limited company, manager taxed as self-employed) to a SASU (single-member simplified joint-stock company, president treated like an employee) is a legal transformation, not a new incorporation. The real stakes are social status, dividend treatment, and governance flexibility. A practical guide with costs, steps and pitfalls.
Home, commercial premises, licensed domiciliation company, coworking, accountant: the 5 domiciliation options in 2026, their costs in Paris, the CFE local tax impact and the INPI procedure, by Cabinet Hayot Expertise.
Estimate revenue from covers, set the ratios, build the P&L, financing plan and cash flow, stress-test scenarios: the method for a restaurant financial forecast.
Operational guide to building a 3-5 year business plan in France: structure, financial projections, assumptions, adapting for banks versus VCs versus BPI France, and validation by a chartered accountant. Hayot Expertise method.
Revenue thresholds of EUR 203,100 and EUR 83,600, URSSAF contribution rates, micro-tax allowances, liberatory IR payment, VAT exemption and switch to the real regime: the key rules for French micro-entrepreneurs in 2026, explained by Cabinet Hayot Expertise in Paris.
Comprehensive checklist of legal obligations for company formation in France: articles of association, share capital, registered office, legal notice, INPI one-stop shop, RCS/RNE, BODACC, beneficial ownership, DSN, VAT, corporate tax. Expert guidance by Cabinet Hayot Expertise Paris.
SASU, EURL, SAS, JEI status, multi-brand holding: the complete guide to choosing the right legal structure for an e-commerce business in France in 2026, covering GDPR, DGCCRF, EU OSS VAT and fundraising. Cabinet Hayot Expertise, Paris.
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.
A SIRET is the 14-digit number identifying a business location in France. It is free, assigned by INSEE within 1 to 15 days of registration, and cannot be bought. Here is how to obtain yours, check someone else's, and what foreign companies need to know.
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.
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