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.
EUR 1 capital or a credible amount? How to set the share capital of a SAS or a SARL based on your needs, credibility and cash flow, with our decision-making guidance.
Handle your micro-business accounting yourself or delegate? Real obligations, tooling, and the signals that should prompt you to call a chartered accountant.
Not all expenses are deductible under French corporate tax (IS) in 2026. CGI art. 39 four conditions, CO₂-based vehicle depreciation caps, CCA interest rate (4.55%), ATAD rule, client gifts (€73 limit): master the rules to protect your tax return.
Default 20% VAT, legal aid exemption (Article 261, 8°-3 FTC), disbursements outside the tax base (267 II 2° FTC), CARPA, invoice mandatory mentions and e-invoicing rollout to 1 September 2027: the operating playbook for VAT and invoicing in a French law firm in 2026, by Cabinet Hayot Expertise in Paris.
Contribution-disposal under Article 150-0 B ter CGI: full 2026 guide. Tax deferral conditions, 60 % reinvestment threshold, DGFiP audits, abusive schemes and the 19 February 2026 reform.
The French donation au dernier vivant in 2026: how it works under Article 1094-1 of the Civil Code, which three options it opens for the surviving spouse (full usufruit, one quarter full ownership plus three quarters bare ownership, special available share), the applicable tax framework, and when to revisit it with a notary.
What a hybrid team really costs in 2026: exempt flat-rate remote-work allowance, expense coverage, meal vouchers, CFE and commercial lease, seen by the French chartered accountant.
Majority or minority SARL manager: how the majority threshold (household shares and management board) shifts your social status, your contributions and your dividends.
A reading grid to break down every line of an accountant's quote, spot hidden options and compare two proposals on a truly equal scope.
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