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.
Restaurant VAT in France 2026: 10%, 20%, 5.5% rates by sales mode, NF525 certified POS obligation, e-reporting from September 1, 2026.
Bring in a freelancer or hire on a permanent contract? Compare cost, flexibility and reclassification risk, and secure the relationship with a contractor in 2026.
From the letter of intent to closing, the sale protocol structures the price mechanics, guarantee of assets and liabilities (GAP), earn-out and non-compete provisions. Discover the critical clauses, common pitfalls and the concrete role of the chartered accountant in a share or business asset sale in France in 2026.
The taxation of BSPCE changed with the 2025 and 2026 finance acts. Exercise gain taxed as salary, disposal gain under the flat tax, exclusion from the PEA, relaxed grant conditions: here is what it means for a startup employee.
A practical guide to the French tax authority's free tool for self-checking your FEC accounting file, reading blocking anomalies and fixing them before an inspector does. With the penalty scale updated for the 2021 doctrine.
Understanding the APE and NAF codes at incorporation: their real scope, their link with the applicable collective agreement, how to correct an error, and the transition to NAF 2025.
Selling on Amazon from France triggers specific VAT rules depending on fulfilment model (FBM, FBA, Pan-EU), product nature and storage country. A 2026 chartered accountant guide on Amazon VAT, margin scheme and reconciliation.
Bring in a wage-portage (umbrella) consultant or hire a permanent employee? Compare real cost, flexibility, legal risk and management involvement for each option in 2026.
Restaurant, hotel, boutique, bakery: how to build a defensible valuation before selling a French fonds de commerce in 2026. Sector turnover benchmarks by activity, EBE multiple method, worked example at €600,000 CA, registration duties under Article 719 CGI, and the chartered accountant's role. A rigorous seller's file changes the negotiation.
Direct LMNP, a corporate-tax SCI or a SARL de famille: letting furnished property through an income-tax SCI (société civile immobilière) forces a switch to corporation tax. A clear comparison, the resale tax implications, and the impact of the 2025 capital gains reform — so you can choose the right structure before you sign.
Liability threshold of 1,300,000 euros, unchanged progressive scale, 30 percent allowance on the main home, taxable assets and deductible liabilities: the complete 2026 reference guide to the French real estate wealth tax.
Depreciation, provisions, accruals, inventory: a structured overview of year-end adjusting entries with worked examples to understand exactly what your firm does at the financial year-end.
Contributing know-how instead of cash: what an industry contribution changes for the share capital, the shares, voting rights and the drafting of your articles of association.
The JEIR (Jeune Entreprise Innovante de Rupture) requires R&D spending of at least 30% of deductible expenses. Cumulative conditions, the 50% investor income tax reduction, employer contribution exemptions, the abolition of the corporate tax exemption, R&D tax credit stacking, and requalification risks explained by Hayot Expertise in Paris.
Acquisition audit, business valuation, asset vs share deal, registration duties, financing and lease: the complete guide to buying a restaurant in France.
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