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.
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.
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.
Founders, executives and shareholders leaving France: a complete 2026 guide to the exit tax (Article 167 bis CGI), payment deferral, thresholds and reporting obligations.
Online or local firm: two legitimate models, two entrepreneur profiles. Our decision framework to choose based on your file, with no provider ranking.
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.
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.
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.
Family holding company in 2026: Dutreil agreement (75% allowance), dismemberment of shares, multi-generational governance. Wealth framework and eligibility conditions.
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.
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.
Outsource your SME payroll without breakage: process, firm vs software choice, a clean switch and data migration, watch points and employer liability.
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.
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.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.