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.
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.
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.
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.
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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