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.
Accrual or cash basis: who may keep cash accounting, why companies are bound to accrual, and how to choose without risk under French rules in 2026.
Before registering your company, check whether your regulated activity requires a diploma, an authorisation, a professional card or insurance. Sector-by-sector checking method and 2026 points of vigilance.
France replaced the old TVS with two new taxes (TVSF) from January 2024. Marginal CO₂ component, atmospheric pollutants (Crit'Air) component, exemptions for electric vehicles, filing deadlines: the complete 2026 guide for businesses.
Founders, executives and shareholders leaving France: a complete 2026 guide to the exit tax (Article 167 bis CGI), payment deferral, thresholds and reporting obligations.
A company that rests on its owner sells for less: the key-person discount. Delegation, a management relay, documented procedures and customer contracts in the company's name — our 12-to-36-month plan to restore value before a sale.
A regulated wealth adviser (CGP/CIF, ORIAS-registered) and a French chartered accountant play distinct but complementary roles. Understanding the boundary avoids costly blind spots in tax and investment planning.
The 2026 Finance Act tightens the Dutreil pact for transfers from 21 February 2026: non-business assets excluded from the 75% relief base, individual commitment raised to 6 years, holding companies assessed on a look-through basis. What actually changes.
A step-by-step method to build a reliable payroll budget and track variances: headcount effect, price effect, structure effect, drift and carry-over.
The concrete, step-by-step method for declaring beneficial owners at company creation through the INPI single window: identify, record, file and update the declaration.
Online or local firm: two legitimate models, two entrepreneur profiles. Our decision framework to choose based on your file, with no provider ranking.
Family holding company in 2026: Dutreil agreement (75% allowance), dismemberment of shares, multi-generational governance. Wealth framework and eligibility conditions.
The French statutory auditor alert procedure (procédure d'alerte) is a 4-step legal mechanism under articles L234-1 to L234-4 of the Code de commerce, triggered when going concern is threatened. This guide covers each step, the 15-day deadlines, the 2021 reform, the 6-month resumption window, and what directors must do — and risk — at every stage.
Three years before a sale, four workstreams set the price: recurring revenue, restated accounts, reduced owner dependence and a clean legal position. Our method to maximise valuation and liquidity when you sell your company.
Importing into France from outside the EU in 2026: EORI number, TARIC integrated tariff, reverse-charge import VAT, incoterms 2020 and CBAM — an operational guide for SMEs and e-commerce operators, sourced from douane.gouv.fr and impots.gouv.fr.
Outsource your SME payroll without breakage: process, firm vs software choice, a clean switch and data migration, watch points and employer liability.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.