96 articles in this category
Once your first clients are signed, scaling has to be prepared: when to hire, how to fund growth and how to structure your reporting without breaking your cash. Method, thresholds and accountant trade-offs.
Preparing a first round is financial work first: size the need through cash flow, defend a valuation, clean up the cap table, and choose the instrument (capital, BSA-AIR, convertible bond) at the right time.
A US LLC setting up in France hesitates between a subsidiary (SAS or SARL) and a branch. Our decision-focused comparison: legal personality, liability, corporate tax, VAT and banking image, to choose with confidence.
French subsidiary of a US LLC: a company under the accounting plan, 25% corporate tax, direct VAT registration and US GAAP reporting. Our reading to frame your structure.
French subsidiary paying dividends to a foreign parent: 30% withholding tax, 0% under the EU parent-subsidiary regime, reduced treaty rates. The 2026 picture.
Subsidiary or branch, INPI one-stop shop, bank account, VAT and fiscal representative: the concrete roadmap for the foreign founder setting up in France.
Stagnation, churn, eroding margin: the signals that call for a pivot, the three types of reorientation available, and a method to steer the change through the numbers before your cash runs out.
Which insurance is mandatory, recommended or optional depending on your activity, how to protect the business owner, and the accountant's view on the deductibility and recording of premiums.
How to split share capital between partners without locking in a dangerous 50/50: the step-by-step method, the control thresholds (over 50 %, two thirds, one third) and the pitfalls to avoid.
Partial retention of the ARE or a lump-sum ARCE: how to combine your unemployment benefit with business creation in 2026, and how to choose based on your pay and your director status.
What a shareholders' agreement really does, what it settles that the bylaws do not, and why signing it at incorporation prevents most disputes between founders.
Join a franchise network or go fully independent? Costs, autonomy, risk, support and the legal framework of the DIP: our comparison to help you decide with confidence.
Sole proprietorship or company (EURL, SASU, SARL, SAS) to start? Liability, taxation, social regime, formalities and costs compared, with our decision criteria.
Starting a business alone or with partners: legal, social and tax impacts, governance, and a concrete framework to decide based on your project.
Going it alone does not mean carrying everything by chance. Legal status, pay, Acre, cash flow, isolation: a chartered accountant's concrete framework for a clear-headed, durable solopreneur.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.