Hayot Expertise
Chartered Accountant
Valuation, liquidation preference, anti-dilution, vesting, option pool, board, drag-along, tag-along: a complete guide to the 12 critical clauses of a fundraising term sheet, with 2026 negotiation ranges.
Sole traders, BNC, BIC or liberal professions: find all 2026 tax deadlines (VAT, income tax, social contributions, tax returns) in one comprehensive guide with summary tables.
E-invoicing, PDP, Factur-X, Chorus Pro: electronic invoicing becomes mandatory in France from 2026. Timeline, formats, solution selection and mistakes to avoid — the complete guide for SMEs and sole traders.
Rates, taxable base, payment schedule, quota, non-quota allocation and the 13% balance: everything employers need to know about France's apprenticeship tax (taxe d'apprentissage) in 2026, with a practical example.
Holding company, LMNP, startup, outsourced CFO: discover why a specialist accountant delivers far more than a generalist or an online accounting software.
Time savings, cost reduction, GDPR compliance and legal archiving: discover why accounting dématérialisation has become essential for SMEs in 2026 and how to implement it in practice.
Corporate tax, income tax, VAT, social contributions, CVAE: the 2026 Finance Act affects every area of business taxation. Here is the complete overview for business owners.
VAT on travel expenses in France: trains, hotels, restaurants, fuel, ride-hailing. 2026 rules from BOFiP (TVA-DED-20-20) and Article 206 CGI Annex II, with worked examples.
Non-résident owning property in France? Discover the 2026 IFI rules: threshold, calculation, tax brackets, filing process and legal optimization stratégies.
NetSuite is a powerful US ERP, but using it in France raises real challenges: PCG chart of accounts, FEC audit file, VAT rules, tax returns. Discover how to ensure compliance with an accounting bridge.
LLC, C-Corp or French parent's US subsidiary: three vehicles, three tax outcomes both in the US and in France. The 2026 decision guide for French SME owners and startup founders.
Before signing a letter of intent (LOI) to acquire a French SME, twenty financial checks must be completed: adjusted EBITDA, normalised working capital, net debt, off-balance-sheet commitments, latent tax exposure, customer concentration. A French CPA's playbook with actionable checklist and 2026 watchpoints.
Owners, SCI, LMNP: who must declare, what to provide and what sanctions to avoid for declaring real estate in 2026.
2026 tax return: official calendar, revalued tax brackets, department deadlines and expert advice to file your 2025 income without errors.
Which expenses qualify for France's CIR research tax credit in 2026? The full breakdown: qualifying categories, rates, documentation requirements, the most common audit disallowances, and how to combine the CIR with other French innovation incentives.
Account 467 records miscellaneous debtors and creditors. Discover how it works, its sub-accounts, sample entries and common pitfalls to avoid in 2026.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.