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.
Which tax credits and deductions an SME can still use in France in 2026, and which ones are ending. A clear overview of active schemes (research, innovation, sponsorship, apprenticeship, gifts), up-to-date legal references and the traps to avoid before quantifying a tax benefit.
Flat rate or actual value, meals at 5.50 EUR in 2026, bracketed housing scale: the method to value and process benefits in kind in payroll without errors.
How to plan the year-end physical count, value inventory under WAC or FIFO, justify discrepancies and post the stock variation entry without surprises in the balance sheet.
Buying a distressed target through a court-ordered sale plan: what you actually acquire, the fate of debts and employees, and the tax risks to scope before submitting an offer.
Energy consumption control, process efficiency, peak management, energy tax optimisation and margin protection: how to reduce energy costs sustainably in 2026.
VIDA Directive explained by Cabinet Hayot Expertise in Paris: cross-border e-invoicing, near real-time e-reporting, Single VAT Registration, deemed supplier marketplaces. Full 2026-2035 timeline and operational roadmap for French Shopify and Amazon FBA sellers.
A French SCI is not automatically VAT-registered. It can opt to charge VAT on professional lettings and recover input VAT on works and acquisition, subject to lasting obligations. How to assess the option first.
The role of a sale adviser or investment bank in a sale, their fees (engagement retainer and success fee), the exclusive mandate and the situations where their involvement is genuinely worthwhile for an owner.
Co-funding, the 50-60% bracket, the EUR 7.32 exempt cap in 2026 and the optimal face value: the employer's guide to setting up meal vouchers.
How to read a general and auxiliary trial balance, spot abnormal balances and suspense accounts, and use it as the starting point of a reliable accounts review before the year-end close.
Collaborating spouse, salaried spouse or partner: which status should you choose when you build a business together? Social rights, cost, protection and the family SARL, analysed by our firm.
Mandatory clauses, handwritten mention rules, tax on interest, mandatory loan déclaration above 5,000 euros, limitation periods and payment order procedures: the complete guide to debt acknowledgments in France in 2026.
Pre-seed, post-Series A, profitable scale-up: the right salary/dividends mix changes radically by stage. Decision matrix, cap table impact, 2026 contributions and trade-offs every SaaS and tech founder should master.
How to value a professional practice's client or patient base, the lawfulness of its sale subject to free choice, the taxation of the gain and the Article 238 quindecies exemption, and the client-introduction clause.
DAS 2 in France 2026: mandatory annual declaration once a third-party service provider receives more than €1,200 VAT-inclusive (fees, commissions, brokerage, directors' fees). Threshold mechanics, Form 2460, the 50% penalty under CGI Art. 1736 I, interaction with DSN and non-resident withholding tax. Practical guide by Hayot Expertise, chartered accountant in Paris.
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