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.
Before signing a Letter of Intent on a French target, a buyer should validate 20 financial points: adjusted EBITDA, net debt, normative working capital, off-balance items, latent tax. The pre-LOI checklist for 2026.
BNC or SELARL, micro-BNC or actual regime, sector 1/2/3, switch to corporate tax, capital gains on practice sale: the full tax trade-off for a private doctor in Paris in 2026, by Cabinet Hayot Expertise.
Overdraft, revolving credit, Dailly assignment, factoring, reverse factoring, revenue-based financing, Bpifrance: a complete comparison of working capital financing solutions in France for 2026, with three practical cases and key pitfalls to avoid.
As French VAT moves from the CGI to the CIBS on 1 September 2026, which article references should your invoices show? Small-business exemption, intra-EU exemption, reverse charge: the right wording, the tolerance until end-2027, and how to update your templates safely.
Set up a CET by agreement, fund it with RTT days and bonuses, cash it out or transfer it to a retirement plan: a chartered accountant's practical method, with the real payroll, social and tax treatment and the safeguards to secure.
A French SME's annual closing follows a precise order, from stopping bookkeeping to filing the accounts. Here is the checklist of steps, the entries to post and the pitfalls to avoid.
Since 1 January 2023, every company formation goes through the INPI one-stop shop. How filing works, the documents to gather and the errors that put an application on hold.
How to end a rental management mandate? Duration, notice, rendering of accounts, documents and points of vigilance for the owner.
A practical 2026 guide to French acquisition debt, holding structures, OBOs and management buy-outs for SME buyers, with bank criteria and tax structuring.
How to combine Sqalie and a French chartered accountant to measure real net margin by channel (Shopify, Amazon, marketplaces), automate three-way reconciliation (order/PSP/bank), manage deferred chargebacks and produce country-by-country OSS/IOSS VAT reporting — with a worked example on a EUR1m multi-channel e-commerce business.
An overview of headcount thresholds (11, 50 employees and beyond) and the social and tax obligations they trigger in 2026, including the five-year smoothing rule introduced by the PACTE Act and our reading of the points that cost the most when poorly anticipated.
A multi-company employee savings plan (PEI) lets a small business offer employee savings without building its own internal agreement. How it works, capped employer match, social package and real costs: what to weigh before joining.
Accrued expenses (FNP), accrued income (FAE), prepaid expenses and deferred income: how to get year-end cut-off right, allocate each flow to the correct period and protect your result and your tax.
How to draft an approval clause in a French SAS to control the entry of new shareholders: scope, deciding body, the seller's voting right, deadlines, refusal and the sanction for breach.
SRP+ bans reselling a food product below its purchase price plus 10 %. The 2026 rules, the extension to 2028, the documented exceptions and the impact on back-margin accounting.
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