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.
Which valuation method should you use for an SME: DCF (discounted cash flow), EBITDA multiples, adjusted net book value, or comparables? This guide analyses each approach — when to use it, its limits, the discounts and premiums that shift the result, and why cross-referencing methods is standard market practice.
IR-PME (Madelin income tax relief), investment vehicles, deal selection criteria and shareholders' agreements: our analytical guide for entrepreneurs building a disciplined French SME investment portfolio.
Set up the Lucca modules (leave, absences, expense claims), define the approval workflows and connect them to payroll to keep variables and the social declaration reliable.
The 2026 micro-entreprise thresholds (EUR 203,100 and EUR 83,600) and how they interact with the VAT exemption, two sets of limits often confused.
Which thresholds open the door to a simplified balance sheet and income statement, to the management-report exemption and to the abridged notes? Our reading of the accounting reliefs reserved for small businesses, and the traps to avoid before applying them.
Launching a venture with one partner? Joint ownership, SARL and SAS are not interchangeable: governance, social security status and deadlock risk differ. Here is how we help two co-founders choose the structure, split the capital and protect the relationship from day one.
Irrevocability, immediate gift taxes, unequal lots, capital gains on future disposal: the real drawbacks of a French donation-partage, as analysed by a Paris-based expert-comptable. Knowing the limits of the tool is what makes it safe to use.
Five-to-ten-year anticipation window, €100,000 personal allowance every 15 years, donation-partage at frozen valuation, Family Buy-Out, 15-year deferral of duties under Article 397 A: the levers of a successful family business transfer in 2026.
The tax ruling makes it possible to obtain a position from the administration on a factual situation. Deadlines, procedure, enforceability and use cases in 2026.
Bank loans, BPI France, venture capital, crowdfunding, mezzanine debt, honour loans, leasing, factoring: this overview compares the main financing sources available in France in 2026, their costs, eligibility criteria and the trade-offs to consider based on your business profile.
Configure a PayFit file (company, collective agreement, employees, variables), produce a reliable first payslip and file the social declaration, while staying in control of your payroll.
What an employer receives to hire an apprentice in 2026: the single aid of EUR 5,000, size and qualification conditions, the steps to follow, and life after the end of the exceptional aid.
How to record a payroll entry correctly: gross salary, employee and employer contributions, payment of the net, paid-leave accrual and matching to the financial year. Method, French chart-of-accounts numbers, watch-points and the mistakes most often seen in practice.
Before signing the purchase of a company, acquisition due diligence uncovers hidden liabilities and calibrates the representations and warranties. Here is our accounting, tax, employment and legal checklist, plus the 2026 watch points we most often see stall a closing.
LOI, due diligence, SPA, assets and liabilities warranty, earn-out, closing, capital gains tax and registration duties: what a Paris-based seller needs to lock down to sign the final sale agreement in 2026.
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