Samuel HAYOT
Chartered Accountant
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
What does an accountant charge for payroll in 2026? Pricing by file type, mandatory payslip items, DSN filing and the net social amount: what a French chartered accountancy firm actually does each month and how to compare proposals intelligently.
Social contribution base, T1/T2 brackets, the social security ceiling and CSG-CRDS: the real mechanics of French payroll in 2026, explained by a chartered accountant, with the reconciliation traps to avoid.
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.
A costed, anonymised case study: tax penalties, mishandled VAT, missed tax arbitrage. What self-managed accounting really costs versus the fees of a chartered accountant.
French SME profit sharing (intéressement/participation) in 2026: new obligations under the 2023 Value Sharing Act, tax exemptions, simplified agreements for companies under 50 employees.
Offset against overall income up to 10,700 €, a ten-year carry-forward, eligible works and the energy doubling: the property-deficit mechanism explained step by step for 2026.
France's 2026 Finance Act indexed income tax bracket thresholds by 0.9%. This guide covers the five official bands for 2025 income, a full step-by-step calculation, the décote relief mechanism, the family quotient cap, and the planning levers most relevant to directors, freelancers, and high earners in France.
ManCo, management package, BSPCE, AGA or BSA air: definition, 2026 tax treatment after the art. 163 bis H reform, and reclassification risks to address before structuring your equity participation in France.
Pay set as a percentage of the SMIC, employee exemption up to 50% of the SMIC, a EUR 5,000 hiring aid: how to run apprentice payroll in 2026.
How to set up a bookkeeping routine that actually drives decisions: a six-step monthly close, bank reconciliation, a one-page dashboard and the management alerts that keep cash surprises away.
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.
Capital increase with DPS withdrawal in France: AGM procedure, statutory auditor report, issuance price rules and minority shareholder rights under French corporate law.
Cabinet Hayot Expertise in Paris explains DGCCRF 2026 controls on dropshipping and e-commerce: price transparency, mentions, real delays, fake scarcity. Sanctions and compliance.
Three structures for owning your business premises: within the operating company, directly by the manager, or via a dedicated SCI. Comparison of protection, taxation and transmission.
Steps of a voluntary closure: dissolution by shareholder vote, amicable liquidation, profit or loss on liquidation, 2026 taxation, transfer tax and costs — the owner's step-by-step guide.
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