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.
France's first Pillar 2 reporting campaign opens in 2026: GIR due by 30 June 2026, French QDMTT, transitional safe harbours and practical obligations for mid-sized groups with foreign subsidiaries.
What is legally binding or not in a sale letter of intent, the key clauses (indicative price, exclusivity, confidentiality, timeline, conditions precedent) and drafting pitfalls, in light of Articles 1112 et seq. of the French Civil Code.
Marriage, birth, bereavement: the 2026 statutory and collective-agreement durations of family event leave in France, how to process them in payroll and how they interact with your branch agreement.
Matching your 411 and 401 accounts turns a sub-ledger into an action plan. Method, automatic versus manual matching, year-end pitfalls and the impact on unpaid invoices: the firm's practical guide.
Legal form, capital, fiscal representative, VAT, payroll and group reporting: the operational checklist to set up a subsidiary in France as a foreign group, with the recurring pitfalls.
Cohabitation, PACS, marriage: no single CERFA form exists, but the tax and patrimonial effects are tangible. 2026 affidavit template, documents, requesting bodies — Cabinet Hayot Expertise analysis in Paris.
A structured review of your French real estate situation covers ownership structures, legal status of each property, income and charges, IFI wealth tax exposure and long-term objectives. A practical guide from a Paris accounting firm.
A vendor loan lets the seller finance part of the price the buyer pays in instalments. Collateral (share pledge, bank guarantee, acceleration), capital gains tax and the option to spread the tax payment (Article 1681 F of the French Tax Code): our guide to securing the structure.
Whether you are waiting for a PAS withholding adjustment after your annual income tax declaration or managing an excess CIR credit for your SME, French tax refunds vary widely in mechanism, form requirements and timing. This guide covers every main scenario — individuals, R&D credits, VAT surpluses and corporation tax — with the figures, legal references and practice insights you need to plan correctly.
Legal cases, request deadlines, supporting documents and taxation of early release of profit-sharing and the PEE: a practical guide for SMEs and employees.
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.
DAC 7 (EU directive 2021/514 on digital platform reporting) obliges platform operators to report third-party seller income to the French DGFiP. Thresholds, content, sanctions and coordination with VAT OSS and 2026 e-invoicing.
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.
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.
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