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.
Liberal professions and TNS: 2026 acquisition cap, social and tax exemptions excluding CSG/CRDS, employee rules, and common pitfalls for French practice owners.
Liberal dentist: compensation, deadlines, CARCDSF, Health Insurance and practical effects on the practice in 2026.
For a UK or US company entering France, the word bookkeeper does not translate directly. The French expert-comptable holds a statutory monopoly on accounting work under a 1945 ordinance. FEC compliance, the French tax package, and DSN payroll filings are not optional. Here is what your CFO or group finance team needs to know.
Pinel ended in 2024. Private-landlord status, furnished letting, property deficit, Denormandie, dismemberment: the 2026 alternatives panorama by patrimonial objective.
CII 2026: 20% rate, €400,000 annual cap, prototypes and new-product scope, difference with the R&D credit (CIR), tax ruling and SME refund. A complete guide to secure your claim.
Asset deal or share deal? Registration duties, the seller's capital gain, liability transfer: compare selling the business goodwill versus the shares to decide in 2026.
Gender equality index below 85 or 75 points: how to build a costed catch-up plan, publish progression objectives and corrective measures, and avoid the penalty of up to 1% of payroll.
The INPI single-window filing receipt confirms a registration in progress. What it actually allows, its limited legal scope and the wait before the SIREN number.
A capped fixed fee blends instalments during the year with a year-end true-up. Here is why a fixed fee overruns and the clauses to set so you avoid a surprise invoice.
Salary, dividends, profit-sharing, PEE, PER, free shares, BSPCE: nine levers, two social regimes, and a trade-off worth 20 to 40% of net income for a Paris-based director in 2026.
How the second-hand vehicle VAT margin scheme works in France in 2026: who qualifies, how to calculate the taxable margin, invoice correctly under article 297 A CGI, and avoid costly mistakes.
Entry rent, ILC indexation, recoverable charges framed by the Pinel decree, works and the renewal right: the negotiation levers of a commercial lease on the tenant's side.
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.
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