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.
ACRE 2026 changed for micro-entrepreneurs: 50% exemption for businesses started up to 30 June 2026, then 25% from 1 July. Rates, duration, conditions and how to apply, by our firm.
The full payroll process for collective health cover: enrolment at hiring, waivers to document, and deregistration and portability when an employee leaves.
An invoice collected in advance for a service not yet delivered: account 487 removes the premature revenue. Method, journal entries, worked examples and the watch-points we see at year-end for subscriptions, SaaS and services billed annually.
Setting up a French SCI (société civile immobilière) is not a universal default: property income tax, capital gains, family transmission, and IFI wealth tax all depend on how the structure is configured. A decision guide for international and UK investors, with a worked example and common pitfalls.
A buyer under time pressure does not always have 8 weeks for a full due diligence. Here is the express 3-week method from Hayot Expertise: 15 accounting, tax and employment red flags to analyse in 21 days.
France's payroll tax targets VAT-exempt employers: non-profits, healthcare professionals and banks. The 2026 scale, the EUR 24,256 allowance for associations, the exemption threshold and form 2502 filing, explained.
France Sapin 2 Act (anti-corruption law): 500-employee and €100M thresholds, 8 mandatory measures, AFA penalties up to €1M. How to align Sapin 2 with CSRD, DDADUE and NIS 2 — and why sub-threshold SMEs should act now.
Conditions of a long-distance assignment, exemption of meal and lodging allowances within the URSSAF rates, tapering after 3 months and payroll treatment.
An employee at the labour tribunal, a supplier threatening penalties, a client disputing an invoice: should you book a provision? Here is the accounting and tax decision grid, the deductibility traps, and the documentation that holds up under audit.
Pre-emption (priority repurchase right) and lock-up (temporary ban on selling, 10 years maximum) are often confused. How to tell them apart, when to combine them, and how to avoid the void-clause trap in your SAS bylaws.
A practical guide to France's Madelin law for self-employed professionals (TNS): who qualifies, deductible ceilings updated for 2026 (PASS = €47,100), and how Madelin compares to the PER retirement savings plan.
Full sale, MBO, Dutreil family transfer, share contribution to a holding company, LBO: how to select the right transmission structure based on your profile, fiscal objectives, and the buyer's profile. 2026 comparative analysis by Cabinet Hayot Expertise in Paris.
EU CSDDD transposed by French DDADUE: scope, post-Omnibus I 2027-2029 calendar, cascading obligations for SME suppliers, 12-month action plan and implementation cost.
For directors of French companies, wealth decisions sit at the intersection of private and professional assets. This article covers property holding structures (direct, SCI, LMNP), financial wrappers (assurance-vie, PER), the IFI wealth tax threshold, and estate-planning tools — with verified 2026 figures and the firm's practical read.
Amending the business purpose is a bylaws change: shareholder vote, legal notice and INPI filing. Anticipate the four key impacts: APE code, professional liability insurance, commercial lease and regulated permits.
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