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.
13th month and annual bonuses: how to calculate the amount, handle pro rata for arrivals and departures, and secure social and tax treatment in payroll.
Journal, general ledger, inventory book: which accounting books are truly mandatory in France in 2026, how they connect, their evidential value and how long to keep them.
Should you set up a holding company on day one rather than waiting? Parent-subsidiary regime, dividend upstreaming, the cost of a two-tier structure and the trade-off with contribution-and-sale: our accountant's view.
Transmission, joint management, IR or IS, donation of shares: what are the real tax advantages of an SCI in 2026?
PER, land déficit, real costs, donations, home employment: the 2026 levers to legally optimize your income tax.
C3IV in 2026 after LF 2026 extension to 31 December 2028: 4 eligible sectors (batteries, solar, wind, heat pumps), 20-60% rates, €200M cap, DGFiP/ADEME approval procedure.
The sequence between signing and closing a sale: satisfying conditions precedent, escrowing the price, executing the deed and a completion-day checklist. How to secure the last mile of a transfer.
Sustainable mobility allowance: 2026 exemption caps (EUR 600 and EUR 900), setup by agreement or unilateral decision, supporting documents and combinations explained.
The 7 classes of the French general chart of accounts, the numbering logic and the split between balance-sheet and income-statement accounts, so you can decode any account number and read your financial statements.
Two consecutive years above the ceiling, a switch to actual taxation on 1 January, new accounting and VAT duties: here is the procedure for leaving the French micro-enterprise regime and what it really changes.
Complete guide for international investors considering French SME opportunities in 2026: IR-PME tax relief at 25%, PEA-PME, DCF valuation, due diligence steps and the accountant's rôle.
Transformation into a joint stock company, report, points of vigilance and risks: the 2026 guide for the transformation commissioner.
DAC 8 takes effect on 1 January 2026 in France: a complete guide for CASPs, holdings and crypto-holding companies. Legal framework, MiCA interaction, sanctions and roadmap to the 2027 filing.
A typical sale data room structure (legal, accounting, tax, HR, commercial, real estate, IT) to streamline due diligence, plus best practices on access rights, traceability and GDPR compliance.
The RGDU replaces the Fillon relief and the health and family rate bands from 1 January 2026. What this reform changes for employers in France.
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