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.
Gift or sale, Dutreil pact, fairness between the successor child and the others: the 2026 tax and wealth roadmap to pass on the family business.
Family SCI taxed at income tax: do you need an accountant for the 2072 return, profit allocation and capital gains? Our view on when it becomes essential.
How to calculate the minimum mutual termination indemnity in France, and how tax, exemptions and the 30% employer charge work in 2026.
Receiving a letter for non-filing of annual accounts in France can trigger a court injunction, a running daily penalty and criminal prosecution. This guide explains what each type of letter means under French commercial law, the sanctions that apply and the concrete steps to regularize a late filing.
Denormandie, Malraux and Historic Monuments in 2026: rates, ceilings, conditions and investor profiles to cut tax through renovated French property without missteps.
Passenger vehicles, fuel, housing, gifts, catering: the list of expenses whose VAT is not (or only partly) recoverable in France, with the deduction coefficients, thresholds and 2026 exceptions.
Wrong coefficient, missing overtime, mis-applied SMIC: here is how to check the general degressive reduction (RGDU) calculation and adjust it through the DSN without triggering an URSSAF reassessment.
A domain-by-domain checklist to audit an SME before buying it: financial, tax, employment, legal and commercial. Documents to request, the warranty agreement and the 150-0 B ter tax deferral updated for 2026, from the buyer's perspective.
Beyond the quoted fixed fee, working with a chartered accountant involves out-of-scope items. Here is how to anticipate them and build a realistic budget, with no surprises.
France's tax deferral (sursis, 150-0 B) is automatic and neutral; rollover relief (report, 150-0 B ter) is mandatory for a contribution to a controlled holding and requires reinvestment of the sale proceeds. How to tell them apart.
When to apply reduced VAT (5.5% for energy work, 10% for general improvement) on residential renovation in France, the client certification required and the errors that trigger VAT assessments.
Partnership dissolution, SARL/SAS share transfer, joint ownership, inheritance tax, the Dutreil Pact and key-person insurance: the rules to keep a business running when a shareholder dies.
France taxes individual property capital gains at 36.2% before allowances. Two separate schedules apply: income tax (exempt at 22 years) and social levies (exempt at 30 years). A surtax applies above 50,000 €.
How to calculate the end-of-contract indemnity for a French fixed-term contract in 2026: the 10% base, the reduced 6% rate, the cases where it is not due and its payroll treatment, without calculation errors or audit risk.
In-house bookkeeper, staff accountant, manager, qualified chartered accountant: who keeps, reviews and attests your accounts, and who bears liability at signature.
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