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.
Subsidiary, branch or liaison office to set up abroad in 2026: legal autonomy, permanent establishment, taxation, risk and cost compared.
Splitting SCPI shares into bare ownership and usufruct applies French property dismemberment logic to paper real estate. This guide covers the mechanism, economic key vs fiscal scale, IFI treatment under Art. 968 CGI, and what to check before committing.
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.
French CVAE has not been abolished in 2026. Law 2025-127 of 14 February 2025 postponed the phase-out to 2030. Maximum rate stays at 0.28% in 2026-2027.
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 = €48,060), 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.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.