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.
Cabinet Hayot Expertise in Paris explains DGCCRF 2026 controls on dropshipping and e-commerce: price transparency, mentions, real delays, fake scarcity. Administrative fines up to EUR 75,000, EUR 750,000 for an online misleading practice.
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.
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.
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.
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