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.
How a French donation-partage (art. 1075 Code civil) works: value freeze, inheritance tax allowances, avoiding civil report, and practical steps for British nationals with French assets or businesses.
Who must file the EMEBI and the VAT summary statement in 2026, on what dates, with what data, and how to make your intra-EU flows more reliable.
SCOP status, cooperative governance, non-distributable reserves and favourable taxation: the 2026 guide to creating a SCOP or a SCIC, from our chartered accountancy firm.
A strike suspends the contract without terminating it: strictly proportional wage deduction, no replacement of the striker, no mention on the payslip. Managing payroll during a labour dispute.
Overview of the bonus depreciation schemes still active in 2026: Article 39 decies A for clean-energy heavy goods vehicles and light commercials, its rates by weight class, its extra-accounting mechanics and a worked example for a transport company.
How to build a depreciation plan asset by asset, choose the useful life, handle the first-year pro rata temporis and document the charges in the notes. Step-by-step method, worked example and an accountant's watch points.
Parent-subsidiary regime, French tax consolidation, ATAD, withholding taxes: how to structure a French holdco with an EU subsidiary to scale cleanly in 2026.
Complete guide to WACC calculation in France: formula, cost of equity via CAPM, beta Hamada, typical ranges by company profile (SME 8-13%, startup 15-25%), DCF application and common mistakes. Analysis by Cabinet Hayot Expertise, Paris.
Formal workforce-planning negotiation is only mandatory from 300 employees. In an SME, a light approach is enough to map skills, anticipate departures and build a development plan.
LMNP taxation in 2026: micro-BIC thresholds (€83,600 / €15,000), réel regime and depreciation, LMP threshold (€23,000), CFE, and the 2025 Finance Act capital gains reform. A complete guide to choosing your regime and modelling the exit.
What financial forecasts should you prepare when selling your business? From normalised EBITDA to the data-room, Hayot Expertise's guide to building a credible transaction file in 2026.
Deductible depreciation caps for company cars in 2026 based on CO2 emissions (art. 39-4 of the French tax code): a scale from 30,000 to 9,900 euros, the add-back calculation and worked examples.
Balance sheet, income statement, notes: what annual accounts really contain, who must prepare them, and the size thresholds that lighten the notes. An accountant's view on the pitfalls of year-end closing.
Tag along lets a shareholder join a sale on the same terms; drag along forces the others to sell. Here is their role, their drafting and what is at stake in a sale and a fundraising.
What déclarations and annexes should be filed in LMNP? The 2026 guide to real tax returns for investors.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.