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.
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.
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.
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.
A poorly drafted objectives clause can force an employer to pay the full variable bonus. Realistic, communicated objectives written in French: the 2026 rules to secure performance-based pay.
How to calculate self-financing capacity using the additive and subtractive methods, how the CAF differs from net profit, and why it drives growth funding and loan repayment.
Before you launch, your break-even point tells you the minimum turnover needed to stop losing money. Method, formula, a worked example and the break-even date, explained by our French accounting firm.
Complete guide to the French PER retirement savings plan 2026: 3 compartments, deduction limits, exit taxation and the 8 early withdrawal cases, including the one created by the Law of 12 June 2026.
PFU in 2026 on dividends, interest and capital gains: the real cost, the progressive-scale option and the main traps for business owners and investors.
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