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.
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.
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.
France's 2026 Finance Act indexed income tax bracket thresholds by 0.9%. This guide answers the practical question first (which band am I in, and what does it actually cost) and 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.
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.
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.
Capital increase with DPS withdrawal in France: AGM procedure, statutory auditor report, issuance price rules and minority shareholder rights under French corporate law.
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