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.
R&D threshold held at 20%, payroll exemption preserved for 2026 incorporations, creation of the JEII for the social economy: a precise update on the young innovative company (JEI) status after the 2026 Finance Act.
Payroll mass, absenteeism, turnover, labour cost: which HR metrics an SME should track, how to compute them and how to turn them into management decisions.
A step-by-step method to catch up on overdue bookkeeping: inventory of financial years, document reconstruction, fiscal priorities and filing of late returns without worsening penalties.
The complete list of documents French banks require to open a business account without back-and-forth: articles of association, registered office proof, beneficial owner, capital deposit. An accountant's view on the most common blockers.
Business meals, professional travel, self-employed directors, recoverable VAT: the complete guide to déductible meal expenses in France in 2026 — with URSSAF scale limits and documentation requirements for tax audits.
Beyond the legal debate, good/bad leaver clauses have a direct impact on the effective value of your founder or manager-shareholder wealth. Discounts, vesting, exit taxation: the wealth-management lens no legal memo will give you.
A subsidiary leaving a French tax-consolidation group triggers five years of de-neutralisation, capital-gains tax under the participation exemption and loss of consolidation-period deficits. A 2026 guide for CFOs.
How to read valuation multiples (EBITDA, revenue) by sector, what justifies a premium or a discount, and why these benchmarks are only a starting point. A cautious reading of the 2026 benchmarks to situate your company's value.
How to calculate a final settlement item by item, issue the signed receipt and understand the six-month window to contest it. A practical reference for business owners as employers.
When and how to write down obsolete or slow-moving inventory: the account 39 entry, the calculation base and the conditions for tax deduction at year-end, explained by our firm.
Depositing the funds, the minimum release, the certificate, unlocking against the Kbis and calling the balance within five years: the full cash-contribution procedure, explained by our firm.
Complete guide to the French PER retirement savings plan 2026: 3 compartments, deduction limits, exit taxation, early withdrawal cases and optimization strategies for self-employed directors.
2026 thresholds, opt-in strategy, mandatory invoice wording, EU cross-border exemption reform and real-world arbitrage: Hayot Expertise advisory for businesses in Paris.
FATCA + FBAR + Form 8938: complete 2026 guide for French-American dual citizens and Americans residing in France. Thresholds, deadlines, sanctions, streamlined procedure and France-USA 1994 treaty articulation.
An OBO lets the owner secure part of their company's value in cash while staying in charge. Holding structure, leverage, taxation (contribution-sale under Article 150-0 B ter) and watch points around abuse of law.
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