Samuel HAYOT
Chartered Accountant
Pre-sale dividend, cash left in the price, or a holding-company contribution: the fate of excess cash is decided before the letter of intent, and the gap runs into tens of thousands of euros. A French chartered accountant's method.
How much does the self-employed (TNS) status really cost, and what do you get in return? A breakdown of French self-employed social contributions, health, maternity and pension coverage, and the trade-offs we advise company directors to weigh in 2026, with up-to-date official figures.
Social audit, payroll, recruitment or training: an HR consultant juggles different VAT regimes. Allocation, deposits, subcontracting and rebilled expenses, the 2026 guide.
Construction carbon footprint: telling the company emissions report (scopes 1, 2, 3) apart from the RE2020 regulatory LCA, understanding INIES EPDs and on-site obligations.
Responsible procurement: understanding the ISO 20400 standard (non-certifiable guidance) and the RFAR label, now open to small and mid-sized companies, without confusing the two.
Choosing a carbon footprint and ESG reporting software for an SME: five criteria (ADEME factors, scopes 1-2-3, data collection, VSME export, accounting link) without over-sizing.
Net social amount, 2026 minimum wage and ceiling, single degressive general reduction, electronic payslip unless the employee objects: the 2026 payslip novelties explained and quantified by a chartered accountant.
Article 261-4° 1° CGI exemption, aesthetic acts subject to 20 %, deduction prorata, €37,500 base franchise, SCM under Article 261 B, mandatory invoice mentions under Article 289, 2026-2027 e-invoicing calendar: VAT and invoicing for the private doctor in Paris, decoded by Cabinet Hayot Expertise.
An earn-out bridges the valuation gap between seller and buyer, but a poorly structured clause creates three risks: unanticipated taxation, post-closing accounting manipulation, and a calculation dispute that can last years. Complete analysis by Cabinet Hayot Expertise, Paris.
The single degressive general reduction replaces the Fillon reduction on 1 January 2026. Step-by-step calculation: coefficient by headcount, frozen reference SMIC, cut-off at 3 times SMIC and payroll set-up pitfalls.
Filing a mutual termination on TéléRC follows a strict sequence: Cerfa 14598*01 form, signature, 15 calendar days of withdrawal, then DREETS approval within 15 working days. This 2026 guide details each step, the pitfalls that get a file rejected, and the impact of the ongoing unemployment reform.
The third component of the annual accounts alongside the balance sheet and the income statement, the notes complete and comment on your financial statements. Content, size thresholds, micro-entity exemption and small-company abridged notes.
The corporate purpose is a mandatory clause in the articles of association. Drafted too narrowly, it forces a statutory amendment for every new activity. Too broad, it worries banks and partners. Here is how to strike the right balance, with drafting examples.
Known and unknown shrinkage in large retail: accounts 6037 and 6718, the sector benchmark of 1 to 1.5 % of revenue, the direct EBITDA impact and a department-level steering method.
Buying back your primary residence through a French SCI in Paris: article 8 vs article 206 CGI, loss of capital gains exemption, 47% double taxation, abuse of law risk under L64 LPF, full economic analysis on a €800K asset.
OGA regime abolished on 16 February 2025, the €915 tax credit under Article 199 quater B repealed, micro-BIC tourism thresholds tightened, depreciation reintegrated into the LMNP capital-gains base: what a non-professional furnished landlord needs to arbitrate in 2026, by Cabinet Hayot Expertise in Paris.
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