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.
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.
Who appoints the transformation auditor, what the report must contain, the filing deadlines, and what it does not cover.
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.
Payroll audit before a URSSAF inspection: how the procedure unfolds, what gets checked and a self-audit checklist to secure your SME's compliance.
How structured accounting advisory turns your figures into decisions: a financial diagnosis method, accounting and tax optimisation levers, and 2026 watch points for SME owners.
SELARL, SELAS or SPFPL: how to structure a regulated professional practice in France, who can own the capital, and how to choose the practitioner's social and tax status.
Long position, short position, short sale: a clear guide to understanding long & short logic without unnecessary jargon in 2026.
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